DE JAEGER PAUL BEHEER: 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 JAEGER PAUL BEHEER
Largest movements
- Current investments +€52,382
up €52,382 (+17.6%), from €297,267 to €349,650
- Tangible fixed assets -€14,087
down €14,087 (-6.5%), from €217,009 to €202,922
of which Land and buildings: -€13,263
- Reserves +€43,062
up €43,062 (+13.0%), from €330,488 to €373,551
- Financial income +€12,858
up €12,858 (+555%), from €2,315 to €15,174
- Taxes +€781
up €781 (+5.1%), from €15,297 to €16,078
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 | €528,379 | €565,014 | +€36,635 | +6.9% |
| Fixed assets | 21/28 | €217,009 | €202,922 | -€14,087 | -6.5% |
| Tangible fixed assets | 22/27 | €217,009 | €202,922 | -€14,087 | -6.5% |
| Land and buildings | 22 | €211,810 | €198,547 | -€13,263 | -6.3% |
| Plant, machinery and equipment | 23 | €2,948 | €2,504 | -€444 | -15.1% |
| Furniture and vehicles | 24 | €2,250 | €1,870 | -€380 | -16.9% |
| Current assets | 29/58 | €311,371 | €362,092 | +€50,722 | +16.3% |
| Amounts receivable within one year | 40/41 | - | €2,500 | +€2,500 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Current investments | 50/53 | €297,267 | €349,650 | +€52,382 | +17.6% |
| Cash at bank and in hand | 54/58 | €14,103 | €9,943 | -€4,161 | -29.5% |
| Total equity and liabilities | 10/49 | €528,379 | €565,014 | +€36,635 | +6.9% |
| Equity | 10/15 | €516,488 | €559,551 | +€43,062 | +8.3% |
| Contributions | 10/11 | €186,000 | €186,000 | = | 0.0% |
| Reserves | 13 | €330,488 | €373,551 | +€43,062 | +13.0% |
| Distributable reserves | 133 | €330,488 | €373,551 | +€43,062 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,891 | €5,463 | -€6,428 | -54.1% |
| Amounts payable within one year | 42/48 | €7,675 | €5,463 | -€2,211 | -28.8% |
| Trade debts | 44 | €182 | €499 | +€318 | +175% |
| Suppliers | 440/4 | €182 | €499 | +€318 | +175% |
| Taxes, remuneration and social security | 45 | €3,411 | €4,814 | +€1,403 | +41.1% |
| Taxes | 450/3 | €3,411 | €4,814 | +€1,403 | +41.1% |
| Other amounts payable | 47/48 | €4,082 | €150 | -€3,932 | -96.3% |
| Accrued charges and deferred income | 492/3 | €4,216 | €0 | -€4,216 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,087 | €14,087 | = | 0.0% |
| Other operating charges | 640/8 | €7,125 | €7,347 | +€222 | +3.1% |
| Gross operating margin | 9900 | €68,656 | €68,010 | -€646 | -0.9% |
| Operating profit (loss) | 9901 | €47,444 | €46,576 | -€868 | -1.8% |
| Financial income | 75/76B | €2,315 | €15,174 | +€12,858 | +555% |
| Recurring financial income | 75 | €2,315 | €15,174 | +€12,858 | +555% |
| Financial charges | 65/66B | €29 | €33 | +€4 | +14.7% |
| Recurring financial charges | 65 | €29 | €33 | +€4 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €49,731 | €61,717 | +€11,986 | +24.1% |
| Income taxes | 67/77 | €15,297 | €16,078 | +€781 | +5.1% |
| Profit (loss) for the period | 9904 | €34,434 | €45,639 | +€11,206 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,434 | €45,639 | +€11,206 | +32.5% |
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 30 October 2026 via checked.be.