JOHAN JASPERS: what changed
Two fiscal 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.
What changed
JOHAN JASPERS
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,683
2024 · €5,188-€2,506
Equity
€241,116
2024 · €250,615-€9,499
Cash
€25,189
2024 · €26,783-€1,594
Balance sheet total
€253,012
2024 · €266,653-€13,641
Largest movements
Assets
- Tangible fixed assets -€10,340
down €10,340 (-7.1%), from €145,339 to €134,999
of which Land and buildings: -€11,018
Equity and liabilities
- Reserves -€9,499
down €9,499 (-4.1%), from €232,015 to €222,516
of which Tax-exempt reserves: -€6,376
- Provisions -€2,678
down €2,678 (-25.4%), from €10,555 to €7,877
Income statement
- Gross operating margin -€3,048
down €3,048 (-13.7%), from €22,246 to €19,198
- Other operating charges -€2,977
down €2,977 (-62.0%), from €4,798 to €1,821
- Depreciation +€1,803
up €1,803 (+16.3%), from €11,027 to €12,830
- Taxes +€480
up €480 (+12.1%), from €3,959 to €4,439
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.
Result 2024
€5,188
Gross operating margin
-€3,048
Depreciation
-€1,803
Other operating charges
+€2,977
Financial income
-€177
Financial charges
+€25
Taxes
-€480
Result 2025
€2,683
Cash bridge derived
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.
From operations
+€13,078
Investment
-€2,490
Financing
-€12,182
Cash 2024
€26,783
From operations (derived)
+€13,078
Net result for the year
+€2,683
Depreciation
+€12,830
Stocks and contracts
+€2,500
Receivables within one year
-€2,299
Deferred charges and accrued income
+€1,506
Provisions
-€2,678
Trade debts
-€1,958
Tax, wage and social debts
+€580
Accrued charges and deferred income
-€86
Investment (derived)
-€2,490
Investment in fixed assets (net)
-€2,490
Financing
-€12,182
Contributions, distributions and other
-€12,182
Cash 2025
€25,189
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,653 | €253,012 | -€13,641 | -5.1% |
| Fixed assets | 21/28 | €145,586 | €135,246 | -€10,340 | -7.1% |
| Tangible fixed assets | 22/27 | €145,339 | €134,999 | -€10,340 | -7.1% |
| Land and buildings | 22 | €137,897 | €126,879 | -€11,018 | -8.0% |
| Plant, machinery and equipment | 23 | €4,672 | €4,672 | = | 0.0% |
| Furniture and vehicles | 24 | €2,770 | €3,448 | +€678 | +24.5% |
| Financial fixed assets | 28 | €248 | €248 | = | 0.0% |
| Current assets | 29/58 | €121,067 | €117,765 | -€3,301 | -2.7% |
| Stocks and contracts in progress | 3 | €30,987 | €28,487 | -€2,500 | -8.1% |
| Stocks | 30/36 | €30,987 | €28,487 | -€2,500 | -8.1% |
| Amounts receivable within one year | 40/41 | €59,052 | €61,351 | +€2,299 | +3.9% |
| Trade receivables | 40 | €45,423 | €20,307 | -€25,116 | -55.3% |
| Other amounts receivable | 41 | €13,629 | €41,045 | +€27,415 | +201.1% |
| Cash at bank and in hand | 54/58 | €26,783 | €25,189 | -€1,594 | -6.0% |
| Deferred charges and accrued income | 490/1 | €4,245 | €2,738 | -€1,506 | -35.5% |
| Total equity and liabilities | 10/49 | €266,653 | €253,012 | -€13,641 | -5.1% |
| Equity | 10/15 | €250,615 | €241,116 | -€9,499 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €232,015 | €222,516 | -€9,499 | -4.1% |
| Tax-exempt reserves | 132 | €25,128 | €18,753 | -€6,376 | -25.4% |
| Distributable reserves | 133 | €206,887 | €203,763 | -€3,123 | -1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €10,555 | €7,877 | -€2,678 | -25.4% |
| Deferred taxes | 168 | €10,555 | €7,877 | -€2,678 | -25.4% |
| Amounts payable | 17/49 | €5,483 | €4,018 | -€1,464 | -26.7% |
| Amounts payable within one year | 42/48 | €5,396 | €4,018 | -€1,378 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,914 | €1,956 | -€1,958 | -50.0% |
| Suppliers | 440/4 | €3,914 | €1,956 | -€1,958 | -50.0% |
| Taxes, remuneration and social security | 45 | €1,482 | €2,062 | +€580 | +39.1% |
| Taxes | 450/3 | €1,482 | €2,062 | +€580 | +39.1% |
| Accrued charges and deferred income | 492/3 | €86 | €0 | -€86 | -100.0% |
| Non-recurring operating income | 76A | €5,850 | €0 | -€5,850 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,027 | €12,830 | +€1,803 | +16.3% |
| Other operating charges | 640/8 | €4,798 | €1,821 | -€2,977 | -62.0% |
| Gross operating margin | 9900 | €22,246 | €19,198 | -€3,048 | -13.7% |
| Operating profit (loss) | 9901 | €6,420 | €4,547 | -€1,874 | -29.2% |
| Financial income | 75/76B | €386 | €209 | -€177 | -45.8% |
| Recurring financial income | 75 | €386 | €209 | -€177 | -45.8% |
| Financial charges | 65/66B | €337 | €311 | -€25 | -7.5% |
| Recurring financial charges | 65 | €337 | €311 | -€25 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €6,469 | €4,444 | -€2,025 | -31.3% |
| Transfer from deferred taxes | 780 | €2,678 | €2,678 | = | 0.0% |
| Income taxes | 67/77 | €3,959 | €4,439 | +€480 | +12.1% |
| Profit (loss) for the period | 9904 | €5,188 | €2,683 | -€2,506 | -48.3% |
| Transfer from tax-exempt reserves | 789 | €6,376 | €6,376 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,564 | €9,058 | -€2,506 | -21.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.