Nancy 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.
Nancy Jaspers
Largest movements
- Receivables within one year +€32,490
up €32,490 (+200%), from €16,255 to €48,745
of which Trade receivables: +€31,750
- Cash +€13,339
up €13,339 (+8.8%), from €150,794 to €164,133
mainly Net result for the year (+€60,903) and Other debts (+€9,538)
- Deferred charges and accrued income +€3,434
new in 2025: €3,434
- Reserves +€60,903
up €60,903 (+106%), from €57,325 to €118,228
- Trade debts -€19,918
down €19,918 (-78.6%), from €25,328 to €5,410
- Other debts +€9,538
up €9,538 (+15.4%), from €62,046 to €71,584
- Tax, wage and social debts -€7,962
down €7,962 (-56.6%), from €14,063 to €6,101
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin +€100,932
up €100,932, from -€32,549 to €68,382
- Financial charges +€4,307
up €4,307 (+452%), from €952 to €5,260
- Taxes +€1,059
up €1,059 (+827%), from €128 to €1,187
- Other operating charges +€768
up €768 (+135%), from €568 to €1,337
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 | €171,518 | €220,315 | +€48,797 | +28.4% |
| Fixed assets | 21/28 | €4,469 | €4,003 | -€466 | -10.4% |
| Tangible fixed assets | 22/27 | €4,469 | €4,003 | -€466 | -10.4% |
| Other tangible fixed assets | 26 | €4,469 | €4,003 | -€466 | -10.4% |
| Current assets | 29/58 | €167,049 | €216,312 | +€49,262 | +29.5% |
| Amounts receivable within one year | 40/41 | €16,255 | €48,745 | +€32,490 | +200% |
| Trade receivables | 40 | €7,908 | €39,658 | +€31,750 | +401% |
| Other amounts receivable | 41 | €8,347 | €9,087 | +€739 | +8.9% |
| Cash at bank and in hand | 54/58 | €150,794 | €164,133 | +€13,339 | +8.8% |
| Deferred charges and accrued income | 490/1 | - | €3,434 | +€3,434 | |
| Total equity and liabilities | 10/49 | €171,518 | €220,315 | +€48,797 | +28.4% |
| Equity | 10/15 | €69,725 | €136,828 | +€67,103 | +96.2% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €57,325 | €118,228 | +€60,903 | +106% |
| Distributable reserves | 133 | €57,325 | €118,228 | +€60,903 | +106% |
| Amounts payable | 17/49 | €101,793 | €83,487 | -€18,306 | -18.0% |
| Amounts payable within one year | 42/48 | €101,793 | €83,487 | -€18,306 | -18.0% |
| Financial debts | 43 | €355 | €392 | +€37 | +10.3% |
| Credit institutions | 430/8 | €355 | €392 | +€37 | +10.3% |
| Trade debts | 44 | €25,328 | €5,410 | -€19,918 | -78.6% |
| Suppliers | 440/4 | €25,328 | €5,410 | -€19,918 | -78.6% |
| Taxes, remuneration and social security | 45 | €14,063 | €6,101 | -€7,962 | -56.6% |
| Taxes | 450/3 | €14,063 | €6,101 | -€7,962 | -56.6% |
| Other amounts payable | 47/48 | €62,046 | €71,584 | +€9,538 | +15.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €466 | +€278 | +148% |
| Other operating charges | 640/8 | €568 | €1,337 | +€768 | +135% |
| Gross operating margin | 9900 | -€32,549 | €68,382 | +€100,932 | |
| Operating profit (loss) | 9901 | -€33,305 | €66,580 | +€99,885 | |
| Financial income | 75/76B | €718 | €770 | +€51 | +7.2% |
| Recurring financial income | 75 | €718 | €770 | +€51 | +7.2% |
| Financial charges | 65/66B | €952 | €5,260 | +€4,307 | +452% |
| Recurring financial charges | 65 | €952 | €5,260 | +€4,307 | +452% |
| Profit (loss) for the period before taxes | 9903 | -€33,540 | €62,090 | +€95,629 | |
| Income taxes | 67/77 | €128 | €1,187 | +€1,059 | +827% |
| Profit (loss) for the period | 9904 | -€33,668 | €60,903 | +€94,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,668 | €60,903 | +€94,570 |
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.