+257 JEHN: 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.
+257 JEHN
Largest movements
- Cash +€79,427
up €79,427 (+67.4%), from €117,817 to €197,244
mainly Net result for the year (+€114,254) and Tax, wage and social debts (+€35,320)
- Receivables after one year +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Receivables within one year +€16,229
new in 2025: €16,229
- Deferred charges and accrued income +€7,310
up €7,310 (+1,271%), from €575 to €7,885
- Reserves +€120,000
up €120,000 (+120%), from €100,000 to €220,000
- Tax, wage and social debts +€35,320
up €35,320 (+67.3%), from €52,467 to €87,787
- Profit (loss) carried forward -€5,746
down €5,746 (-89.9%), from €6,391 to €645
- Other debts +€3,500
up €3,500 (+50.1%), from €6,988 to €10,488
- Gross operating margin +€14,262
up €14,262 (+10.5%), from €135,491 to €149,753
- Taxes +€5,695
up €5,695 (+19.6%), from €29,057 to €34,752
- Other operating charges +€5,485
new in 2025: €5,485
- Financial income +€4,813
up €4,813 (+481,300%), from €1 to €4,814
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 | €168,392 | €321,358 | +€152,966 | +90.8% |
| Current assets | 29/58 | €168,392 | €321,358 | +€152,966 | +90.8% |
| Amounts receivable after more than one year | 29 | €50,000 | €100,000 | +€50,000 | +100% |
| Other amounts receivable | 291 | €50,000 | €100,000 | +€50,000 | +100% |
| Amounts receivable within one year | 40/41 | - | €16,229 | +€16,229 | |
| Other amounts receivable | 41 | - | €16,229 | +€16,229 | |
| Cash at bank and in hand | 54/58 | €117,817 | €197,244 | +€79,427 | +67.4% |
| Deferred charges and accrued income | 490/1 | €575 | €7,885 | +€7,310 | +1,271% |
| Total equity and liabilities | 10/49 | €168,392 | €321,358 | +€152,966 | +90.8% |
| Equity | 10/15 | €107,891 | €222,145 | +€114,254 | +106% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €100,000 | €220,000 | +€120,000 | +120% |
| Distributable reserves | 133 | €100,000 | €220,000 | +€120,000 | +120% |
| Profit (loss) carried forward | 14 | €6,391 | €645 | -€5,746 | -89.9% |
| Amounts payable | 17/49 | €60,501 | €99,213 | +€38,712 | +64.0% |
| Amounts payable within one year | 42/48 | €60,501 | €99,213 | +€38,712 | +64.0% |
| Trade debts | 44 | €1,046 | €938 | -€108 | -10.3% |
| Suppliers | 440/4 | €1,046 | €938 | -€108 | -10.3% |
| Taxes, remuneration and social security | 45 | €52,467 | €87,787 | +€35,320 | +67.3% |
| Taxes | 450/3 | €52,467 | €87,787 | +€35,320 | +67.3% |
| Other amounts payable | 47/48 | €6,988 | €10,488 | +€3,500 | +50.1% |
| Other operating charges | 640/8 | - | €5,485 | +€5,485 | |
| Gross operating margin | 9900 | €135,491 | €149,753 | +€14,262 | +10.5% |
| Operating profit (loss) | 9901 | €135,491 | €144,268 | +€8,777 | +6.5% |
| Financial income | 75/76B | €1 | €4,814 | +€4,813 | +481,300% |
| Recurring financial income | 75 | €1 | €4,814 | +€4,813 | +481,300% |
| Financial charges | 65/66B | €44 | €76 | +€32 | +72.7% |
| Recurring financial charges | 65 | €44 | €76 | +€32 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €135,448 | €149,006 | +€13,558 | +10.0% |
| Income taxes | 67/77 | €29,057 | €34,752 | +€5,695 | +19.6% |
| Profit (loss) for the period | 9904 | €106,391 | €114,254 | +€7,863 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €106,391 | €114,254 | +€7,863 | +7.4% |
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 30 October 2026 via checked.be.