BAUSIER JONATHAN: 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.
BAUSIER JONATHAN
Largest movements
- Cash +€42,566
up €42,566 (+137.7%), from €30,910 to €73,476
mainly Net result for the year (+€17,263) and Other debts (+€11,431)
- Deferred charges and accrued income -€5,891
down €5,891 (-73.6%), from €8,005 to €2,114
- Tangible fixed assets -€3,933
down €3,933 (-28.3%), from €13,877 to €9,944
of which Other tangible fixed assets: -€3,214
- Receivables within one year -€3,680
down €3,680 (-99.5%), from €3,700 to €20
- Reserves +€13,000
up €13,000 (+108.3%), from €12,000 to €25,000
- Other debts +€11,431
up €11,431 (+37.4%), from €30,540 to €41,971
- Profit (loss) carried forward +€4,263
up €4,263 (+48.9%), from €8,723 to €12,986
- Taxes +€3,758
up €3,758 (+182.3%), from €2,061 to €5,819
- Other operating charges +€1,533
up €1,533 (+187.4%), from €818 to €2,351
- Depreciation -€415
down €415 (-8.5%), from €4,905 to €4,490
- Financial charges -€375
down €375 (-40.5%), from €927 to €552
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 | €57,607 | €86,111 | +€28,504 | +49.5% |
| Formation expenses | 20 | €1,115 | €557 | -€558 | -50.0% |
| Fixed assets | 21/28 | €13,877 | €9,944 | -€3,933 | -28.3% |
| Tangible fixed assets | 22/27 | €13,877 | €9,944 | -€3,933 | -28.3% |
| Plant, machinery and equipment | 23 | €605 | €375 | -€230 | -38.0% |
| Furniture and vehicles | 24 | €489 | - | -€489 | |
| Other tangible fixed assets | 26 | €12,783 | €9,569 | -€3,214 | -25.1% |
| Current assets | 29/58 | €42,615 | €75,610 | +€32,995 | +77.4% |
| Amounts receivable within one year | 40/41 | €3,700 | €20 | -€3,680 | -99.5% |
| Other amounts receivable | 41 | €3,700 | €20 | -€3,680 | -99.5% |
| Cash at bank and in hand | 54/58 | €30,910 | €73,476 | +€42,566 | +137.7% |
| Deferred charges and accrued income | 490/1 | €8,005 | €2,114 | -€5,891 | -73.6% |
| Total equity and liabilities | 10/49 | €57,607 | €86,111 | +€28,504 | +49.5% |
| Equity | 10/15 | €23,723 | €40,986 | +€17,263 | +72.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €25,000 | +€13,000 | +108.3% |
| Distributable reserves | 133 | €12,000 | €25,000 | +€13,000 | +108.3% |
| Profit (loss) carried forward | 14 | €8,723 | €12,986 | +€4,263 | +48.9% |
| Amounts payable | 17/49 | €33,884 | €45,125 | +€11,241 | +33.2% |
| Amounts payable within one year | 42/48 | €33,729 | €44,970 | +€11,241 | +33.3% |
| Trade debts | 44 | €689 | €499 | -€190 | -27.6% |
| Suppliers | 440/4 | €689 | €499 | -€190 | -27.6% |
| Taxes, remuneration and social security | 45 | €2,500 | €2,500 | = | 0.0% |
| Taxes | 450/3 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €30,540 | €41,971 | +€11,431 | +37.4% |
| Accrued charges and deferred income | 492/3 | €155 | €155 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,905 | €4,490 | -€415 | -8.5% |
| Other operating charges | 640/8 | €818 | €2,351 | +€1,533 | +187.4% |
| Gross operating margin | 9900 | €30,615 | €30,475 | -€140 | -0.5% |
| Operating profit (loss) | 9901 | €24,892 | €23,634 | -€1,258 | -5.1% |
| Financial charges | 65/66B | €927 | €552 | -€375 | -40.5% |
| Recurring financial charges | 65 | €927 | €552 | -€375 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €23,965 | €23,082 | -€883 | -3.7% |
| Income taxes | 67/77 | €2,061 | €5,819 | +€3,758 | +182.3% |
| Profit (loss) for the period | 9904 | €21,904 | €17,263 | -€4,641 | -21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,904 | €17,263 | -€4,641 | -21.2% |
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 30 September 2026 via checked.be.