BEIRNAERT JONAS: 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.
BEIRNAERT JONAS
Largest movements
- Cash +€36,728
up €36,728 (+206%), from €17,862 to €54,590
mainly Net result for the year (+€39,784) and Other debts (+€13,238)
- Receivables within one year +€13,380
up €13,380 (+855%), from €1,565 to €14,945
of which Trade receivables: +€12,690
- Tangible fixed assets -€5,000
down €5,000 (-24.4%), from €20,493 to €15,493
- Reserves +€34,284
up €34,284 (+92.3%), from €37,153 to €71,437
- Other debts +€13,238
new in 2026: €13,238
- Tax, wage and social debts -€1,800
no longer reported in 2026 (was €1,800)
- Gross operating margin +€2,463
up €2,463 (+4.8%), from €51,277 to €53,740
- Taxes -€613
down €613 (-6.6%), from €9,288 to €8,675
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,496 | €86,674 | +€45,178 | +109% |
| Fixed assets | 21/28 | €20,493 | €15,493 | -€5,000 | -24.4% |
| Tangible fixed assets | 22/27 | €20,493 | €15,493 | -€5,000 | -24.4% |
| Furniture and vehicles | 24 | €20,493 | €15,493 | -€5,000 | -24.4% |
| Current assets | 29/58 | €21,003 | €71,181 | +€50,178 | +239% |
| Amounts receivable within one year | 40/41 | €1,565 | €14,945 | +€13,380 | +855% |
| Trade receivables | 40 | - | €12,690 | +€12,690 | |
| Other amounts receivable | 41 | €1,565 | €2,255 | +€690 | +44.1% |
| Cash at bank and in hand | 54/58 | €17,862 | €54,590 | +€36,728 | +206% |
| Deferred charges and accrued income | 490/1 | €1,576 | €1,647 | +€71 | +4.5% |
| Total equity and liabilities | 10/49 | €41,496 | €86,674 | +€45,178 | +109% |
| Equity | 10/15 | €39,153 | €73,437 | +€34,284 | +87.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,153 | €71,437 | +€34,284 | +92.3% |
| Distributable reserves | 133 | €37,153 | €71,437 | +€34,284 | +92.3% |
| Amounts payable | 17/49 | €2,343 | €13,238 | +€10,894 | +465% |
| Amounts payable within one year | 42/48 | €2,343 | €13,238 | +€10,894 | +465% |
| Trade debts | 44 | €543 | - | -€543 | |
| Suppliers | 440/4 | €543 | - | -€543 | |
| Taxes, remuneration and social security | 45 | €1,800 | - | -€1,800 | |
| Taxes | 450/3 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | - | €13,238 | +€13,238 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,507 | €5,000 | +€493 | +10.9% |
| Other operating charges | 640/8 | €528 | €400 | -€128 | -24.3% |
| Gross operating margin | 9900 | €51,277 | €53,740 | +€2,463 | +4.8% |
| Operating profit (loss) | 9901 | €46,242 | €48,340 | +€2,098 | +4.5% |
| Financial income | 75/76B | €233 | €171 | -€61 | -26.4% |
| Recurring financial income | 75 | €233 | €171 | -€61 | -26.4% |
| Financial charges | 65/66B | €34 | €52 | +€18 | +54.5% |
| Recurring financial charges | 65 | €34 | €52 | +€18 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €46,441 | €48,459 | +€2,018 | +4.3% |
| Income taxes | 67/77 | €9,288 | €8,675 | -€613 | -6.6% |
| Profit (loss) for the period | 9904 | €37,153 | €39,784 | +€2,631 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,153 | €39,784 | +€2,631 | +7.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.