KATO JASPERS: 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.
KATO JASPERS
Largest movements
- Cash +€10,670
up €10,670 (+93.5%), from €11,418 to €22,088
mainly Net result for the year (+€10,082) and Accrued charges and deferred income (+€2,928)
- Receivables within one year -€2,356
down €2,356 (-25.1%), from €9,386 to €7,030
of which Other amounts receivable: -€3,738
- Deferred charges and accrued income +€400
new in 2025: €400
- Profit (loss) carried forward +€10,082
up €10,082 (+88.9%), from €11,337 to €21,419
- Tax, wage and social debts -€3,121
down €3,121 (-54.2%), from €5,755 to €2,634
of which Remuneration and social security: -€2,822
- Accrued charges and deferred income +€2,928
new in 2025: €2,928
- Trade debts -€1,176
down €1,176 (-68.7%), from €1,712 to €536
- Gross operating margin -€1,991
down €1,991 (-13.5%), from €14,748 to €12,757
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Taxes -€298
down €298 (-10.2%), from €2,933 to €2,634
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,805 | €29,518 | +€8,713 | +41.9% |
| Current assets | 29/58 | €20,805 | €29,518 | +€8,713 | +41.9% |
| Amounts receivable within one year | 40/41 | €9,386 | €7,030 | -€2,356 | -25.1% |
| Trade receivables | 40 | €5,091 | €6,473 | +€1,382 | +27.1% |
| Other amounts receivable | 41 | €4,295 | €557 | -€3,738 | -87.0% |
| Cash at bank and in hand | 54/58 | €11,418 | €22,088 | +€10,670 | +93.5% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €20,805 | €29,518 | +€8,713 | +41.9% |
| Equity | 10/15 | €13,337 | €23,419 | +€10,082 | +75.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,337 | €21,419 | +€10,082 | +88.9% |
| Amounts payable | 17/49 | €7,467 | €6,099 | -€1,369 | -18.3% |
| Amounts payable within one year | 42/48 | €7,467 | €3,171 | -€4,297 | -57.5% |
| Trade debts | 44 | €1,712 | €536 | -€1,176 | -68.7% |
| Suppliers | 440/4 | €1,712 | €536 | -€1,176 | -68.7% |
| Taxes, remuneration and social security | 45 | €5,755 | €2,634 | -€3,121 | -54.2% |
| Taxes | 450/3 | €2,933 | €2,634 | -€298 | -10.2% |
| Remuneration and social security | 454/9 | €2,822 | €0 | -€2,822 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €2,928 | +€2,928 | |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | €14,748 | €12,757 | -€1,991 | -13.5% |
| Operating profit (loss) | 9901 | €14,242 | €12,637 | -€1,605 | -11.3% |
| Financial income | 75/76B | €130 | €132 | +€2 | +1.4% |
| Recurring financial income | 75 | €130 | €132 | +€2 | +1.4% |
| Financial charges | 65/66B | €103 | €52 | -€50 | -49.0% |
| Recurring financial charges | 65 | €103 | €52 | -€50 | -49.0% |
| Profit (loss) for the period before taxes | 9903 | €14,270 | €12,717 | -€1,553 | -10.9% |
| Income taxes | 67/77 | €2,933 | €2,634 | -€298 | -10.2% |
| Profit (loss) for the period | 9904 | €11,337 | €10,082 | -€1,255 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,337 | €10,082 | -€1,255 | -11.1% |
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 10 October 2026 via checked.be.