LE JASMIN: 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.
LE JASMIN
Largest movements
- Cash +€28,513
up €28,513 (+464%), from €6,143 to €34,656
mainly Trade debts (+€24,581) and Depreciation (+€6,625)
- Receivables within one year +€8,580
up €8,580 (+596%), from €1,440 to €10,020
of which Trade receivables: +€8,533
- Tangible fixed assets -€6,625
down €6,625 (-26.9%), from €24,595 to €17,971
of which Furniture and vehicles: -€3,865
- Trade debts +€24,581
up €24,581 (+110%), from €22,342 to €46,923
- Tax, wage and social debts +€2,330
up €2,330 (+57.4%), from €4,060 to €6,390
of which Remuneration and social security: +€1,911
- Profit (loss) carried forward +€1,670
up €1,670 (+2.8%), from -€59,262 to -€57,592
- Accrued charges and deferred income +€1,585
up €1,585 (+70.7%), from €2,241 to €3,826
- Gross operating margin +€24,652
up €24,652 (+86.7%), from €28,434 to €53,086
- Staff costs +€15,520
up €15,520 (+66.5%), from €23,338 to €38,858
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 | €34,794 | €65,037 | +€30,243 | +86.9% |
| Fixed assets | 21/28 | €24,595 | €17,971 | -€6,625 | -26.9% |
| Tangible fixed assets | 22/27 | €24,595 | €17,971 | -€6,625 | -26.9% |
| Land and buildings | 22 | €8,593 | €7,530 | -€1,063 | -12.4% |
| Plant, machinery and equipment | 23 | €8,625 | €7,310 | -€1,316 | -15.3% |
| Furniture and vehicles | 24 | €6,351 | €2,486 | -€3,865 | -60.9% |
| Other tangible fixed assets | 26 | €1,026 | €645 | -€381 | -37.1% |
| Current assets | 29/58 | €10,199 | €47,066 | +€36,868 | +361% |
| Stocks and contracts in progress | 3 | €1,893 | €1,641 | -€252 | -13.3% |
| Stocks | 30/36 | €1,893 | €1,641 | -€252 | -13.3% |
| Amounts receivable within one year | 40/41 | €1,440 | €10,020 | +€8,580 | +596% |
| Trade receivables | 40 | €1,382 | €9,915 | +€8,533 | +617% |
| Other amounts receivable | 41 | €58 | €105 | +€47 | +80.6% |
| Cash at bank and in hand | 54/58 | €6,143 | €34,656 | +€28,513 | +464% |
| Deferred charges and accrued income | 490/1 | €722 | €750 | +€28 | +3.8% |
| Total equity and liabilities | 10/49 | €34,794 | €65,037 | +€30,243 | +86.9% |
| Equity | 10/15 | €2,103 | €3,773 | +€1,670 | +79.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €42,364 | €42,364 | = | 0.0% |
| Distributable reserves | 133 | €42,364 | €42,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,262 | -€57,592 | +€1,670 | +2.8% |
| Amounts payable | 17/49 | €32,691 | €61,264 | +€28,573 | +87.4% |
| Amounts payable within one year | 42/48 | €30,450 | €57,438 | +€26,988 | +88.6% |
| Trade debts | 44 | €22,342 | €46,923 | +€24,581 | +110% |
| Suppliers | 440/4 | €22,342 | €46,923 | +€24,581 | +110% |
| Taxes, remuneration and social security | 45 | €4,060 | €6,390 | +€2,330 | +57.4% |
| Taxes | 450/3 | €1,158 | €1,577 | +€419 | +36.2% |
| Remuneration and social security | 454/9 | €2,902 | €4,813 | +€1,911 | +65.8% |
| Other amounts payable | 47/48 | €4,048 | €4,125 | +€76 | +1.9% |
| Accrued charges and deferred income | 492/3 | €2,241 | €3,826 | +€1,585 | +70.7% |
| Non-recurring operating income | 76A | €27 | - | -€27 | |
| Remuneration, social security and pensions | 62 | €23,338 | €38,858 | +€15,520 | +66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,411 | €6,625 | +€213 | +3.3% |
| Other operating charges | 640/8 | €3,139 | €3,557 | +€419 | +13.3% |
| Non-recurring operating charges | 66A | €43 | €104 | +€61 | +142% |
| Gross operating margin | 9900 | €28,434 | €53,086 | +€24,652 | +86.7% |
| Operating profit (loss) | 9901 | -€4,497 | €3,942 | +€8,439 | |
| Financial income | 75/76B | €4 | €62 | +€58 | +1,587% |
| Recurring financial income | 75 | €4 | €62 | +€58 | +1,587% |
| Financial charges | 65/66B | €2,053 | €2,334 | +€281 | +13.7% |
| Recurring financial charges | 65 | €2,053 | €2,334 | +€281 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,546 | €1,670 | +€8,217 | |
| Profit (loss) for the period | 9904 | -€6,546 | €1,670 | +€8,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,546 | €1,670 | +€8,217 |
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 16 October 2026 via checked.be.