Bart Jannes Consulting: what changed
Bart Jannes Consulting
Largest movements
- Receivables within one year +€11,238
up €11,238 (+233%), from €4,816 to €16,054
- Deferred charges and accrued income -€5,125
down €5,125 (-51.3%), from €10,000 to €4,875
- Intangible fixed assets +€2,077
new in 2025: €2,077
- Cash -€1,827
down €1,827 (-8.3%), from €22,110 to €20,282
mainly Receivables within one year (-€11,238) and Investment in fixed assets (net) (-€3,464)
- Tangible fixed assets -€760
down €760 (-16.5%), from €4,616 to €3,856
- Trade debts +€3,904
up €3,904 (+118%), from €3,307 to €7,211
- Tax, wage and social debts +€3,647
up €3,647 (+44.9%), from €8,125 to €11,772
of which Taxes: +€3,647
- Profit (loss) carried forward -€2,020
new in 2025: -€2,020
- Gross operating margin -€3,341
down €3,341 (-62.1%), from €5,385 to €2,043
- Financial charges +€1,284
up €1,284 (+442%), from €290 to €1,574
- Taxes -€975
down €975 (-77.9%), from €1,252 to €277
- Depreciation +€310
up €310 (+16.9%), from €1,836 to €2,146
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,542 | €47,144 | +€5,603 | +13.5% |
| Fixed assets | 21/28 | €4,616 | €5,934 | +€1,317 | +28.5% |
| Intangible fixed assets | 21 | - | €2,077 | +€2,077 | |
| Tangible fixed assets | 22/27 | €4,616 | €3,856 | -€760 | -16.5% |
| Furniture and vehicles | 24 | €4,616 | €3,856 | -€760 | -16.5% |
| Current assets | 29/58 | €36,925 | €41,211 | +€4,286 | +11.6% |
| Amounts receivable within one year | 40/41 | €4,816 | €16,054 | +€11,238 | +233% |
| Trade receivables | 40 | €4,816 | €16,054 | +€11,238 | +233% |
| Cash at bank and in hand | 54/58 | €22,110 | €20,282 | -€1,827 | -8.3% |
| Deferred charges and accrued income | 490/1 | €10,000 | €4,875 | -€5,125 | -51.3% |
| Total equity and liabilities | 10/49 | €41,542 | €47,144 | +€5,603 | +13.5% |
| Equity | 10/15 | €30,104 | €28,085 | -€2,020 | -6.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,104 | €20,104 | = | 0.0% |
| Distributable reserves | 133 | €20,104 | €20,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,020 | -€2,020 | |
| Amounts payable | 17/49 | €11,437 | €19,060 | +€7,622 | +66.6% |
| Amounts payable within one year | 42/48 | €11,437 | €19,060 | +€7,622 | +66.6% |
| Trade debts | 44 | €3,307 | €7,211 | +€3,904 | +118% |
| Suppliers | 440/4 | €3,307 | €7,211 | +€3,904 | +118% |
| Taxes, remuneration and social security | 45 | €8,125 | €11,772 | +€3,647 | +44.9% |
| Taxes | 450/3 | €5,516 | €9,163 | +€3,647 | +66.1% |
| Remuneration and social security | 454/9 | €2,609 | €2,609 | = | 0.0% |
| Other amounts payable | 47/48 | €5 | €76 | +€71 | +1,338% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €2,146 | +€310 | +16.9% |
| Other operating charges | 640/8 | €118 | €66 | -€52 | -44.3% |
| Gross operating margin | 9900 | €5,385 | €2,043 | -€3,341 | -62.1% |
| Operating profit (loss) | 9901 | €3,431 | -€169 | -€3,599 | |
| Financial charges | 65/66B | €290 | €1,574 | +€1,284 | +442% |
| Recurring financial charges | 65 | €290 | €1,574 | +€1,284 | +442% |
| Profit (loss) for the period before taxes | 9903 | €3,140 | -€1,743 | -€4,883 | |
| Income taxes | 67/77 | €1,252 | €277 | -€975 | -77.9% |
| Profit (loss) for the period | 9904 | €1,888 | -€2,020 | -€3,908 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,888 | -€2,020 | -€3,908 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.