DAT MAG JOOST WETEN: 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.
DAT MAG JOOST WETEN
Largest movements
- Receivables within one year +€18,624
up €18,624 (+114%), from €16,307 to €34,930
of which Trade receivables: +€11,761
- Cash -€5,366
down €5,366 (-24.5%), from €21,889 to €16,523
mainly Receivables within one year (-€18,624) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets -€4,088
down €4,088 (-19.6%), from €20,803 to €16,715
- Other debts +€10,000
new in 2025: €10,000
- Reserves -€8,389
down €8,389 (-24.5%), from €34,309 to €25,919
- Trade debts +€8,310
up €8,310 (+1,741%), from €477 to €8,787
- Profit (loss) carried forward +€4,080
up €4,080, from -€4,080 to €0
- Debts after one year -€2,017
down €2,017 (-40.2%), from €5,016 to €2,999
- Gross operating margin -€10,829
down €10,829 (-41.3%), from €26,222 to €15,393
- Taxes -€2,803
down €2,803 (-50.0%), from €5,604 to €2,800
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 | €60,376 | €70,229 | +€9,852 | +16.3% |
| Fixed assets | 21/28 | €20,803 | €16,715 | -€4,088 | -19.6% |
| Tangible fixed assets | 22/27 | €20,803 | €16,715 | -€4,088 | -19.6% |
| Furniture and vehicles | 24 | €20,803 | €16,715 | -€4,088 | -19.6% |
| Current assets | 29/58 | €39,574 | €53,514 | +€13,940 | +35.2% |
| Amounts receivable within one year | 40/41 | €16,307 | €34,930 | +€18,624 | +114% |
| Trade receivables | 40 | €9,801 | €21,562 | +€11,761 | +120% |
| Other amounts receivable | 41 | €6,506 | €13,368 | +€6,862 | +105% |
| Cash at bank and in hand | 54/58 | €21,889 | €16,523 | -€5,366 | -24.5% |
| Deferred charges and accrued income | 490/1 | €1,379 | €2,061 | +€682 | +49.5% |
| Total equity and liabilities | 10/49 | €60,376 | €70,229 | +€9,852 | +16.3% |
| Equity | 10/15 | €42,628 | €38,319 | -€4,309 | -10.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €34,309 | €25,919 | -€8,389 | -24.5% |
| Distributable reserves | 133 | €34,309 | €25,919 | -€8,389 | -24.5% |
| Profit (loss) carried forward | 14 | -€4,080 | €0 | +€4,080 | |
| Amounts payable | 17/49 | €17,748 | €31,909 | +€14,161 | +79.8% |
| Amounts payable after more than one year | 17 | €5,016 | €2,999 | -€2,017 | -40.2% |
| Financial debts | 170/4 | €5,016 | €2,999 | -€2,017 | -40.2% |
| Amounts payable within one year | 42/48 | €12,732 | €28,910 | +€16,178 | +127% |
| Current portion of amounts payable after more than one year | 42 | €4,138 | €2,240 | -€1,898 | -45.9% |
| Trade debts | 44 | €477 | €8,787 | +€8,310 | +1,741% |
| Suppliers | 440/4 | €477 | €8,787 | +€8,310 | +1,741% |
| Taxes, remuneration and social security | 45 | €8,117 | €7,883 | -€234 | -2.9% |
| Taxes | 450/3 | €8,117 | €7,883 | -€234 | -2.9% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,542 | €5,475 | -€67 | -1.2% |
| Other operating charges | 640/8 | €611 | €631 | +€20 | +3.2% |
| Non-recurring operating charges | 66A | €1,287 | €0 | -€1,287 | -100% |
| Gross operating margin | 9900 | €26,222 | €15,393 | -€10,829 | -41.3% |
| Operating profit (loss) | 9901 | €18,782 | €9,286 | -€9,495 | -50.6% |
| Financial income | 75/76B | €30 | €68 | +€38 | +128% |
| Recurring financial income | 75 | €30 | €68 | +€38 | +128% |
| Financial charges | 65/66B | €899 | €863 | -€36 | -4.0% |
| Recurring financial charges | 65 | €899 | €863 | -€36 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €17,912 | €8,491 | -€9,421 | -52.6% |
| Income taxes | 67/77 | €5,604 | €2,800 | -€2,803 | -50.0% |
| Profit (loss) for the period | 9904 | €12,309 | €5,691 | -€6,618 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,309 | €5,691 | -€6,618 | -53.8% |
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 28 October 2026 via checked.be.