Jeroen Jaspers Consulting: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Jeroen Jaspers Consulting
Largest movements
- Cash -€174,968
down €174,968 (-63.2%), from €276,748 to €101,780
mainly Contributions, distributions and other (-€384,029) and Tax, wage and social debts (-€10,651)
- Tangible fixed assets -€9,615
down €9,615 (-35.5%), from €27,078 to €17,462
of which Furniture and vehicles: -€9,016
- Receivables within one year +€8,703
up €8,703 (+52.3%), from €16,638 to €25,340
of which Other amounts receivable: +€10,000
- Reserves -€272,151
no longer reported in 2025 (was €272,151)
- Other debts +€111,958
up €111,958 (+10,310%), from €1,086 to €113,044
- Tax, wage and social debts -€10,651
down €10,651 (-45.5%), from €23,422 to €12,771
- Debts after one year -€7,671
down €7,671 (-53.9%), from €14,219 to €6,548
- Gross operating margin -€44,910
down €44,910 (-22.4%), from €200,530 to €155,619
- Taxes -€11,243
down €11,243 (-25.5%), from €44,112 to €32,869
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,415 | €146,085 | -€175,330 | -54.5% |
| Fixed assets | 21/28 | €27,078 | €17,462 | -€9,615 | -35.5% |
| Tangible fixed assets | 22/27 | €27,078 | €17,462 | -€9,615 | -35.5% |
| Plant, machinery and equipment | 23 | €892 | €292 | -€600 | -67.2% |
| Furniture and vehicles | 24 | €26,186 | €17,170 | -€9,016 | -34.4% |
| Current assets | 29/58 | €294,337 | €128,622 | -€165,715 | -56.3% |
| Amounts receivable within one year | 40/41 | €16,638 | €25,340 | +€8,703 | +52.3% |
| Trade receivables | 40 | €16,638 | €15,340 | -€1,298 | -7.8% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €276,748 | €101,780 | -€174,968 | -63.2% |
| Deferred charges and accrued income | 490/1 | €951 | €1,502 | +€551 | +57.9% |
| Total equity and liabilities | 10/49 | €321,415 | €146,085 | -€175,330 | -54.5% |
| Equity | 10/15 | €275,151 | €3,000 | -€272,151 | -98.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €272,151 | - | -€272,151 | |
| Distributable reserves | 133 | €272,151 | - | -€272,151 | |
| Amounts payable | 17/49 | €46,264 | €143,085 | +€96,821 | +209% |
| Amounts payable after more than one year | 17 | €14,219 | €6,548 | -€7,671 | -53.9% |
| Financial debts | 170/4 | €14,219 | €6,548 | -€7,671 | -53.9% |
| Amounts payable within one year | 42/48 | €32,044 | €136,536 | +€104,492 | +326% |
| Current portion of amounts payable after more than one year | 42 | €7,471 | €7,671 | +€199 | +2.7% |
| Trade debts | 44 | €65 | €3,050 | +€2,985 | +4,594% |
| Suppliers | 440/4 | €65 | €3,050 | +€2,985 | +4,594% |
| Taxes, remuneration and social security | 45 | €23,422 | €12,771 | -€10,651 | -45.5% |
| Taxes | 450/3 | €23,422 | €12,771 | -€10,651 | -45.5% |
| Other amounts payable | 47/48 | €1,086 | €113,044 | +€111,958 | +10,310% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,473 | €9,615 | +€142 | +1.5% |
| Other operating charges | 640/8 | €460 | €597 | +€137 | +29.9% |
| Gross operating margin | 9900 | €200,530 | €155,619 | -€44,910 | -22.4% |
| Operating profit (loss) | 9901 | €190,597 | €145,407 | -€45,190 | -23.7% |
| Financial income | 75/76B | €1,108 | €5 | -€1,103 | -99.6% |
| Recurring financial income | 75 | €1,108 | €5 | -€1,103 | -99.6% |
| Financial charges | 65/66B | €766 | €665 | -€102 | -13.3% |
| Recurring financial charges | 65 | €766 | €665 | -€102 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €190,938 | €144,747 | -€46,191 | -24.2% |
| Income taxes | 67/77 | €44,112 | €32,869 | -€11,243 | -25.5% |
| Profit (loss) for the period | 9904 | €146,827 | €111,878 | -€34,948 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €146,827 | €111,878 | -€34,948 | -23.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.