Slagerij Jasperse: 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.
Slagerij Jasperse
Largest movements
- Receivables within one year -€109,002
down €109,002 (-55.1%), from €197,788 to €88,786
of which Trade receivables: -€96,414
- Tangible fixed assets -€32,670
down €32,670 (-6.5%), from €501,951 to €469,281
of which Land and buildings: -€18,202
- Cash +€9,737
up €9,737 (+54.0%), from €18,046 to €27,783
mainly Receivables within one year (+€109,002) and Depreciation (+€62,480)
- Trade debts -€61,523
down €61,523 (-66.6%), from €92,327 to €30,804
- Debts after one year -€61,359
down €61,359 (-13.1%), from €470,025 to €408,667
of which Financial debts: -€48,025
- Reserves +€18,066
up €18,066 (+22.0%), from €82,108 to €100,174
of which Distributable reserves: +€18,066
- Tax, wage and social debts -€17,448
down €17,448 (-66.4%), from €26,262 to €8,814
of which Taxes: -€17,397
- Gross operating margin -€20,184
down €20,184 (-8.0%), from €251,193 to €231,008
- Taxes -€8,463
down €8,463 (-60.2%), from €14,062 to €5,599
- Staff costs +€7,003
up €7,003 (+6.0%), from €115,979 to €122,982
- Financial charges +€2,751
up €2,751 (+15.1%), from €18,259 to €21,010
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 | €763,163 | €633,840 | -€129,324 | -16.9% |
| Fixed assets | 21/28 | €501,951 | €469,281 | -€32,670 | -6.5% |
| Tangible fixed assets | 22/27 | €501,951 | €469,281 | -€32,670 | -6.5% |
| Land and buildings | 22 | €225,355 | €207,152 | -€18,202 | -8.1% |
| Plant, machinery and equipment | 23 | €272,367 | €260,602 | -€11,765 | -4.3% |
| Furniture and vehicles | 24 | €2,502 | €1,527 | -€975 | -39.0% |
| Leasing and similar rights | 25 | €1,728 | - | -€1,728 | |
| Current assets | 29/58 | €261,212 | €164,558 | -€96,654 | -37.0% |
| Stocks and contracts in progress | 3 | €44,910 | €47,990 | +€3,080 | +6.9% |
| Stocks | 30/36 | €44,910 | €47,990 | +€3,080 | +6.9% |
| Amounts receivable within one year | 40/41 | €197,788 | €88,786 | -€109,002 | -55.1% |
| Trade receivables | 40 | €152,004 | €55,590 | -€96,414 | -63.4% |
| Other amounts receivable | 41 | €45,783 | €33,195 | -€12,588 | -27.5% |
| Cash at bank and in hand | 54/58 | €18,046 | €27,783 | +€9,737 | +54.0% |
| Deferred charges and accrued income | 490/1 | €468 | - | -€468 | |
| Total equity and liabilities | 10/49 | €763,163 | €633,840 | -€129,324 | -16.9% |
| Equity | 10/15 | €102,108 | €120,174 | +€18,066 | +17.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €82,108 | €100,174 | +€18,066 | +22.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €80,108 | €98,174 | +€18,066 | +22.6% |
| Amounts payable | 17/49 | €661,055 | €513,666 | -€147,390 | -22.3% |
| Amounts payable after more than one year | 17 | €470,025 | €408,667 | -€61,359 | -13.1% |
| Financial debts | 170/4 | €376,692 | €328,666 | -€48,025 | -12.7% |
| Other amounts payable | 178/9 | €93,333 | €80,000 | -€13,333 | -14.3% |
| Amounts payable within one year | 42/48 | €191,030 | €104,999 | -€86,031 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €49,246 | €48,025 | -€1,220 | -2.5% |
| Financial debts | 43 | €3,154 | €3,151 | -€3 | -0.1% |
| Credit institutions | 430/8 | €3,154 | €3,151 | -€3 | -0.1% |
| Trade debts | 44 | €92,327 | €30,804 | -€61,523 | -66.6% |
| Suppliers | 440/4 | €92,327 | €30,804 | -€61,523 | -66.6% |
| Taxes, remuneration and social security | 45 | €26,262 | €8,814 | -€17,448 | -66.4% |
| Taxes | 450/3 | €23,460 | €6,063 | -€17,397 | -74.2% |
| Remuneration and social security | 454/9 | €2,801 | €2,751 | -€51 | -1.8% |
| Other amounts payable | 47/48 | €20,042 | €14,205 | -€5,837 | -29.1% |
| Remuneration, social security and pensions | 62 | €115,979 | €122,982 | +€7,003 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,628 | €62,480 | -€148 | -0.2% |
| Other operating charges | 640/8 | €3,269 | €921 | -€2,348 | -71.8% |
| Gross operating margin | 9900 | €251,193 | €231,008 | -€20,184 | -8.0% |
| Operating profit (loss) | 9901 | €69,317 | €44,626 | -€24,691 | -35.6% |
| Financial income | 75/76B | €2,330 | €49 | -€2,281 | -97.9% |
| Recurring financial income | 75 | €2,330 | €49 | -€2,281 | -97.9% |
| Financial charges | 65/66B | €18,259 | €21,010 | +€2,751 | +15.1% |
| Recurring financial charges | 65 | €18,259 | €21,010 | +€2,751 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €53,389 | €23,665 | -€29,723 | -55.7% |
| Income taxes | 67/77 | €14,062 | €5,599 | -€8,463 | -60.2% |
| Profit (loss) for the period | 9904 | €39,327 | €18,066 | -€21,261 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,327 | €18,066 | -€21,261 | -54.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.