Kine Jasmien: 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.
Kine Jasmien
Largest movements
- Cash +€18,668
up €18,668 (+143%), from €13,096 to €31,764
mainly Net result for the year (+€28,529) and Depreciation (+€10,589)
- Tangible fixed assets -€4,597
down €4,597 (-1.8%), from €254,130 to €249,533
of which Other tangible fixed assets: -€8,533
- Reserves +€28,529
up €28,529 (+123%), from €23,199 to €51,728
- Other debts -€13,693
no longer reported in 2025 (was €13,693)
- Debts after one year -€8,688
down €8,688 (-4.0%), from €215,476 to €206,788
- Tax, wage and social debts +€7,814
up €7,814 (+237%), from €3,293 to €11,107
- Gross operating margin +€35,288
up €35,288 (+150%), from €23,481 to €58,769
- Taxes +€7,878
up €7,878 (+244%), from €3,229 to €11,107
- Depreciation +€4,700
up €4,700 (+79.8%), from €5,889 to €10,589
- Financial charges +€2,794
up €2,794 (+60.5%), from €4,619 to €7,413
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 | €267,725 | €283,095 | +€15,370 | +5.7% |
| Fixed assets | 21/28 | €254,130 | €249,533 | -€4,597 | -1.8% |
| Tangible fixed assets | 22/27 | €254,130 | €249,533 | -€4,597 | -1.8% |
| Plant, machinery and equipment | 23 | €2,643 | €6,579 | +€3,936 | +149% |
| Other tangible fixed assets | 26 | €251,487 | €242,954 | -€8,533 | -3.4% |
| Current assets | 29/58 | €13,595 | €33,562 | +€19,967 | +147% |
| Amounts receivable within one year | 40/41 | - | €1,798 | +€1,798 | |
| Other amounts receivable | 41 | - | €1,798 | +€1,798 | |
| Cash at bank and in hand | 54/58 | €13,096 | €31,764 | +€18,668 | +143% |
| Deferred charges and accrued income | 490/1 | €499 | - | -€499 | |
| Total equity and liabilities | 10/49 | €267,725 | €283,095 | +€15,370 | +5.7% |
| Equity | 10/15 | €26,199 | €54,728 | +€28,529 | +109% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,199 | €51,728 | +€28,529 | +123% |
| Distributable reserves | 133 | €23,199 | €51,728 | +€28,529 | +123% |
| Amounts payable | 17/49 | €241,526 | €228,367 | -€13,159 | -5.4% |
| Amounts payable after more than one year | 17 | €215,476 | €206,788 | -€8,688 | -4.0% |
| Financial debts | 170/4 | €215,476 | €206,788 | -€8,688 | -4.0% |
| Amounts payable within one year | 42/48 | €26,050 | €21,579 | -€4,471 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €8,416 | €8,688 | +€272 | +3.2% |
| Trade debts | 44 | €648 | €1,784 | +€1,136 | +175% |
| Suppliers | 440/4 | €648 | €1,784 | +€1,136 | +175% |
| Taxes, remuneration and social security | 45 | €3,293 | €11,107 | +€7,814 | +237% |
| Taxes | 450/3 | €3,293 | €11,107 | +€7,814 | +237% |
| Other amounts payable | 47/48 | €13,693 | - | -€13,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,889 | €10,589 | +€4,700 | +79.8% |
| Other operating charges | 640/8 | €1,050 | €1,131 | +€81 | +7.7% |
| Gross operating margin | 9900 | €23,481 | €58,769 | +€35,288 | +150% |
| Operating profit (loss) | 9901 | €16,542 | €47,049 | +€30,507 | +184% |
| Financial charges | 65/66B | €4,619 | €7,413 | +€2,794 | +60.5% |
| Recurring financial charges | 65 | €4,619 | €7,413 | +€2,794 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €11,923 | €39,636 | +€27,713 | +232% |
| Income taxes | 67/77 | €3,229 | €11,107 | +€7,878 | +244% |
| Profit (loss) for the period | 9904 | €8,694 | €28,529 | +€19,835 | +228% |
| Profit (loss) for the period to be appropriated | 9905 | €8,694 | €28,529 | +€19,835 | +228% |
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 26 October 2026 via checked.be.