DE HAES JAN: 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.
DE HAES JAN
Largest movements
- Cash -€414
down €414 (-2.4%), from €16,884 to €16,471
mainly Net result for the year (-€414)
- Profit (loss) carried forward -€414
down €414 (-5.6%), from -€7,432 to -€7,845
- Financial income +€91
up €91 (+38.6%), from €235 to €325
- Other operating charges +€16
up €16 (+2.9%), from €569 to €585
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 | €16,884 | €16,471 | -€414 | -2.4% |
| Current assets | 29/58 | €16,884 | €16,471 | -€414 | -2.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,884 | €16,471 | -€414 | -2.4% |
| Total equity and liabilities | 10/49 | €16,884 | €16,471 | -€414 | -2.4% |
| Equity | 10/15 | €16,743 | €16,329 | -€414 | -2.5% |
| Contributions | 10/11 | €6,445 | €6,445 | = | 0.0% |
| Reserves | 13 | €17,729 | €17,729 | = | 0.0% |
| Non-distributable reserves | 130/1 | €648 | €648 | = | 0.0% |
| Reserves not available under the articles | 1311 | €648 | €648 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €14,107 | €14,107 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,432 | -€7,845 | -€414 | -5.6% |
| Amounts payable | 17/49 | €142 | €142 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142 | €142 | = | 0.0% |
| Other amounts payable | 47/48 | €142 | €142 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | -€153 | -€153 | = | 0.0% |
| Operating profit (loss) | 9901 | -€722 | -€739 | -€16 | -2.3% |
| Financial income | 75/76B | €235 | €325 | +€91 | +38.6% |
| Recurring financial income | 75 | €235 | €325 | +€91 | +38.6% |
| Profit (loss) for the period before taxes | 9903 | -€488 | -€414 | +€74 | +15.2% |
| Profit (loss) for the period | 9904 | -€488 | -€414 | +€74 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€488 | -€414 | +€74 | +15.2% |
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 23 October 2026 via checked.be.