WebJaseur: what changed
Two fiscal 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.
WebJaseur
Largest movements
- Receivables within one year +€28,975
up €28,975 (+154.0%), from €18,814 to €47,789
of which Other amounts receivable: +€19,210
- Tangible fixed assets -€6,281
down €6,281 (-50.1%), from €12,545 to €6,264
- Deferred charges and accrued income +€1,838
up €1,838 (+274.3%), from €670 to €2,508
- Cash -€1,237
down €1,237 (-1.9%), from €64,789 to €63,552
mainly Receivables within one year (-€28,975) and Deferred charges and accrued income (-€1,838)
- Tax, wage and social debts +€15,745
up €15,745 (+335.7%), from €4,690 to €20,435
of which Taxes: +€15,745
- Reserves +€8,096
up €8,096 (+12.5%), from €64,846 to €72,942
of which Distributable reserves: +€71,082
- Gross operating margin -€14,439
down €14,439 (-45.9%), from €31,461 to €17,022
- Taxes -€4,954
down €4,954 (-69.5%), from €7,127 to €2,173
- Financial income +€1,021
up €1,021 (+1502.2%), from €68 to €1,089
- Depreciation +€984
up €984 (+18.6%), from €5,297 to €6,281
- Other operating charges +€946
up €946 (+306.0%), from €309 to €1,255
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 | €96,843 | €120,137 | +€23,294 | +24.1% |
| Fixed assets | 21/28 | €12,570 | €6,289 | -€6,281 | -50.0% |
| Tangible fixed assets | 22/27 | €12,545 | €6,264 | -€6,281 | -50.1% |
| Furniture and vehicles | 24 | €12,545 | €6,264 | -€6,281 | -50.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €84,273 | €113,849 | +€29,576 | +35.1% |
| Amounts receivable within one year | 40/41 | €18,814 | €47,789 | +€28,975 | +154.0% |
| Trade receivables | 40 | €8,500 | €18,265 | +€9,765 | +114.9% |
| Other amounts receivable | 41 | €10,314 | €29,524 | +€19,210 | +186.3% |
| Cash at bank and in hand | 54/58 | €64,789 | €63,552 | -€1,237 | -1.9% |
| Deferred charges and accrued income | 490/1 | €670 | €2,508 | +€1,838 | +274.3% |
| Total equity and liabilities | 10/49 | €96,843 | €120,137 | +€23,294 | +24.1% |
| Equity | 10/15 | €91,012 | €99,108 | +€8,096 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,846 | €72,942 | +€8,096 | +12.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €62,986 | €0 | -€62,986 | -100.0% |
| Distributable reserves | 133 | - | €71,082 | +€71,082 | |
| Profit (loss) carried forward | 14 | €7,566 | €7,566 | -€0 | 0.0% |
| Amounts payable | 17/49 | €5,831 | €21,030 | +€15,199 | +260.7% |
| Amounts payable within one year | 42/48 | €5,831 | €21,029 | +€15,198 | +260.6% |
| Trade debts | 44 | €1,141 | €595 | -€546 | -47.9% |
| Suppliers | 440/4 | €1,141 | €595 | -€546 | -47.9% |
| Taxes, remuneration and social security | 45 | €4,690 | €20,435 | +€15,745 | +335.7% |
| Taxes | 450/3 | €1,890 | €17,635 | +€15,745 | +833.0% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Non-recurring operating income | 76A | - | €3,201 | +€3,201 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,297 | €6,281 | +€984 | +18.6% |
| Other operating charges | 640/8 | €309 | €1,255 | +€946 | +306.0% |
| Gross operating margin | 9900 | €31,461 | €17,022 | -€14,439 | -45.9% |
| Operating profit (loss) | 9901 | €25,855 | €9,487 | -€16,368 | -63.3% |
| Financial income | 75/76B | €68 | €1,089 | +€1,021 | +1502.2% |
| Recurring financial income | 75 | €68 | €1,089 | +€1,021 | +1502.2% |
| Financial charges | 65/66B | €295 | €307 | +€12 | +4.2% |
| Recurring financial charges | 65 | €295 | €307 | +€12 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €25,628 | €10,269 | -€15,359 | -59.9% |
| Income taxes | 67/77 | €7,127 | €2,173 | -€4,954 | -69.5% |
| Profit (loss) for the period | 9904 | €18,501 | €8,096 | -€10,405 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,501 | €8,096 | -€10,405 | -56.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.