JEF JASPERS: what changed
What changed
JEF JASPERS
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€339,230
2024 · €84,331+€254,899
Equity
€454,941
2024 · €366,966+€87,976
Cash
€130,836
2024 · €57,796+€73,040
Balance sheet total
€880,349
2024 · €645,672+€234,677
Largest movements
Assets
- Receivables within one year +€113,991
up €113,991 (+55.1%), from €206,741 to €320,732
of which Trade receivables: +€95,247
- Cash +€73,040
up €73,040 (+126%), from €57,796 to €130,836
mainly Net result for the year (+€339,230) and Depreciation (+€128,553)
- Tangible fixed assets +€48,231
up €48,231 (+13.8%), from €349,304 to €397,534
of which Furniture and vehicles: +€41,325
Equity and liabilities
- Reserves +€87,976
up €87,976 (+25.3%), from €348,366 to €436,341
of which Distributable reserves: +€70,696
- Other debts +€82,420
up €82,420 (+60.8%), from €135,586 to €218,006
- Advances received +€40,000
new in 2025: €40,000
- Tax, wage and social debts +€15,920
up €15,920 (+312%), from €5,099 to €21,019
of which Remuneration and social security: +€12,376
- Trade debts -€15,801
down €15,801 (-15.9%), from €99,188 to €83,388
Income statement
- Gross operating margin +€477,213
up €477,213 (+74.0%), from €644,464 to €1.1m
- Staff costs +€85,538
up €85,538 (+19.4%), from €440,308 to €525,846
- Taxes +€72,898
up €72,898 (+238%), from €30,648 to €103,547
- Depreciation +€52,439
up €52,439 (+68.9%), from €76,114 to €128,553
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€84,331
Gross operating margin
+€477,213
Staff costs
-€85,538
Depreciation
-€52,439
Other operating charges
+€453
Financial income
+€3,402
Financial charges
-€10,974
Taxes
-€72,898
Deferred taxes and other
-€4,320
Result 2025
€339,230
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€481,235
Investment
-€176,784
Financing
-€231,412
Cash 2024
€57,796
From operations (derived)
+€481,235
Net result for the year
+€339,230
Depreciation
+€128,553
Stocks and contracts
-€2,854
Receivables within one year
-€113,991
Deferred charges and accrued income
+€3,439
Provisions
+€4,320
Trade debts
-€15,801
Tax, wage and social debts
+€15,920
Advances received
+€40,000
Other debts
+€82,420
Investment (derived)
-€176,784
Investment in fixed assets (net)
-€176,784
Financing
-€231,412
Debts after one year
+€13,802
Current portion of long-term debt
+€6,040
Contributions, distributions and other
-€251,254
Cash 2025
€130,836
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €645,672 | €880,349 | +€234,677 | +36.3% |
| Fixed assets | 21/28 | €350,349 | €398,579 | +€48,231 | +13.8% |
| Tangible fixed assets | 22/27 | €349,304 | €397,534 | +€48,231 | +13.8% |
| Plant, machinery and equipment | 23 | €175,220 | €154,105 | -€21,115 | -12.1% |
| Furniture and vehicles | 24 | €154,381 | €195,706 | +€41,325 | +26.8% |
| Leasing and similar rights | 25 | €13,410 | €41,542 | +€28,132 | +210% |
| Other tangible fixed assets | 26 | €6,293 | €6,181 | -€112 | -1.8% |
| Financial fixed assets | 28 | €1,045 | €1,045 | = | 0.0% |
| Current assets | 29/58 | €295,323 | €481,770 | +€186,447 | +63.1% |
| Stocks and contracts in progress | 3 | - | €2,854 | +€2,854 | |
| Stocks | 30/36 | - | €2,854 | +€2,854 | |
| Amounts receivable within one year | 40/41 | €206,741 | €320,732 | +€113,991 | +55.1% |
| Trade receivables | 40 | €169,144 | €264,391 | +€95,247 | +56.3% |
| Other amounts receivable | 41 | €37,596 | €56,341 | +€18,745 | +49.9% |
| Cash at bank and in hand | 54/58 | €57,796 | €130,836 | +€73,040 | +126% |
| Deferred charges and accrued income | 490/1 | €30,787 | €27,348 | -€3,439 | -11.2% |
| Total equity and liabilities | 10/49 | €645,672 | €880,349 | +€234,677 | +36.3% |
| Equity | 10/15 | €366,966 | €454,941 | +€87,976 | +24.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €348,366 | €436,341 | +€87,976 | +25.3% |
| Tax-exempt reserves | 132 | €18,000 | €35,280 | +€17,280 | +96.0% |
| Distributable reserves | 133 | €330,366 | €401,061 | +€70,696 | +21.4% |
| Provisions and deferred taxes | 16 | - | €4,320 | +€4,320 | |
| Deferred taxes | 168 | - | €4,320 | +€4,320 | |
| Amounts payable | 17/49 | €278,706 | €421,088 | +€142,381 | +51.1% |
| Amounts payable after more than one year | 17 | €26,231 | €40,034 | +€13,802 | +52.6% |
| Financial debts | 170/4 | €26,231 | €40,034 | +€13,802 | +52.6% |
| Amounts payable within one year | 42/48 | €252,475 | €381,054 | +€128,579 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €12,601 | €18,641 | +€6,040 | +47.9% |
| Trade debts | 44 | €99,188 | €83,388 | -€15,801 | -15.9% |
| Suppliers | 440/4 | €99,188 | €83,388 | -€15,801 | -15.9% |
| Advances received on contracts in progress | 46 | - | €40,000 | +€40,000 | |
| Taxes, remuneration and social security | 45 | €5,099 | €21,019 | +€15,920 | +312% |
| Taxes | 450/3 | €5,099 | €8,643 | +€3,544 | +69.5% |
| Remuneration and social security | 454/9 | - | €12,376 | +€12,376 | |
| Other amounts payable | 47/48 | €135,586 | €218,006 | +€82,420 | +60.8% |
| Remuneration, social security and pensions | 62 | €440,308 | €525,846 | +€85,538 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,114 | €128,553 | +€52,439 | +68.9% |
| Other operating charges | 640/8 | €4,959 | €4,506 | -€453 | -9.1% |
| Gross operating margin | 9900 | €644,464 | €1,121,677 | +€477,213 | +74.0% |
| Operating profit (loss) | 9901 | €123,083 | €462,772 | +€339,689 | +276% |
| Financial income | 75/76B | €4,502 | €7,904 | +€3,402 | +75.6% |
| Recurring financial income | 75 | €4,502 | €7,904 | +€3,402 | +75.6% |
| Financial charges | 65/66B | €12,605 | €23,580 | +€10,974 | +87.1% |
| Recurring financial charges | 65 | €12,605 | €23,580 | +€10,974 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €114,980 | €447,096 | +€332,117 | +289% |
| Transfer from deferred taxes | 780 | - | €1,080 | +€1,080 | |
| Transfer to deferred taxes | 680 | - | €5,400 | +€5,400 | |
| Income taxes | 67/77 | €30,648 | €103,547 | +€72,898 | +238% |
| Profit (loss) for the period | 9904 | €84,331 | €339,230 | +€254,899 | +302% |
| Transfer from tax-exempt reserves | 789 | - | €4,320 | +€4,320 | |
| Transfer to tax-exempt reserves | 689 | - | €21,600 | +€21,600 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,331 | €321,950 | +€237,619 | +282% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.