DE JANS - MORTIER: 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 JANS - MORTIER
Largest movements
- Tangible fixed assets +€31,538
up €31,538 (+3.9%), from €818,358 to €849,895
of which Land and buildings: +€59,416
- Cash -€28,650
down €28,650 (-93.3%), from €30,712 to €2,062
mainly Investment in fixed assets (net) (-€81,039) and Debts after one year (-€16,153)
- Other debts +€19,531
up €19,531 (+43.8%), from €44,592 to €64,122
- Debts after one year -€16,153
down €16,153 (-12.8%), from €126,212 to €110,059
- Gross operating margin -€11,313
down €11,313 (-13.3%), from €85,282 to €73,970
- Depreciation +€2,972
up €2,972 (+6.4%), from €46,529 to €49,502
- Taxes -€2,957
down €2,957 (-67.0%), from €4,415 to €1,458
- Other operating charges -€1,192
down €1,192 (-6.9%), from €17,316 to €16,123
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 | €850,071 | €855,207 | +€5,137 | +0.6% |
| Fixed assets | 21/28 | €818,358 | €849,895 | +€31,538 | +3.9% |
| Tangible fixed assets | 22/27 | €818,358 | €849,895 | +€31,538 | +3.9% |
| Land and buildings | 22 | €781,199 | €840,615 | +€59,416 | +7.6% |
| Plant, machinery and equipment | 23 | €18,758 | €186 | -€18,572 | -99.0% |
| Furniture and vehicles | 24 | €8,838 | €3,788 | -€5,050 | -57.1% |
| Other tangible fixed assets | 26 | €9,564 | €5,307 | -€4,257 | -44.5% |
| Current assets | 29/58 | €31,713 | €5,312 | -€26,401 | -83.2% |
| Amounts receivable within one year | 40/41 | €1,001 | €2,865 | +€1,864 | +186% |
| Trade receivables | 40 | - | €2,227 | +€2,227 | |
| Other amounts receivable | 41 | €1,001 | €638 | -€363 | -36.2% |
| Cash at bank and in hand | 54/58 | €30,712 | €2,062 | -€28,650 | -93.3% |
| Deferred charges and accrued income | 490/1 | - | €385 | +€385 | |
| Total equity and liabilities | 10/49 | €850,071 | €855,207 | +€5,137 | +0.6% |
| Equity | 10/15 | €638,089 | €638,626 | +€537 | +0.1% |
| Contributions | 10/11 | €511,750 | €511,750 | = | 0.0% |
| Capital | 10 | €511,750 | €511,750 | = | 0.0% |
| Issued capital | 100 | €511,750 | €511,750 | = | 0.0% |
| Reserves | 13 | €126,339 | €126,876 | +€537 | +0.4% |
| Non-distributable reserves | 130/1 | €8,409 | €8,435 | +€27 | +0.3% |
| Legal reserve | 130 | €8,409 | €8,435 | +€27 | +0.3% |
| Distributable reserves | 133 | €117,931 | €118,440 | +€510 | +0.4% |
| Amounts payable | 17/49 | €211,981 | €216,582 | +€4,600 | +2.2% |
| Amounts payable after more than one year | 17 | €126,212 | €110,059 | -€16,153 | -12.8% |
| Financial debts | 170/4 | €126,212 | €110,059 | -€16,153 | -12.8% |
| Amounts payable within one year | 42/48 | €85,769 | €106,522 | +€20,753 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €40,949 | €40,872 | -€77 | -0.2% |
| Trade debts | 44 | €228 | €70 | -€158 | -69.4% |
| Suppliers | 440/4 | €228 | €70 | -€158 | -69.4% |
| Taxes, remuneration and social security | 45 | - | €1,458 | +€1,458 | |
| Taxes | 450/3 | - | €1,458 | +€1,458 | |
| Other amounts payable | 47/48 | €44,592 | €64,122 | +€19,531 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,529 | €49,502 | +€2,972 | +6.4% |
| Other operating charges | 640/8 | €17,316 | €16,123 | -€1,192 | -6.9% |
| Gross operating margin | 9900 | €85,282 | €73,970 | -€11,313 | -13.3% |
| Operating profit (loss) | 9901 | €21,437 | €8,345 | -€13,092 | -61.1% |
| Financial income | 75/76B | €15 | €4 | -€10 | -69.7% |
| Recurring financial income | 75 | €15 | €4 | -€10 | -69.7% |
| Financial charges | 65/66B | €6,935 | €6,355 | -€580 | -8.4% |
| Recurring financial charges | 65 | €6,935 | €6,355 | -€580 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €14,517 | €1,994 | -€12,522 | -86.3% |
| Income taxes | 67/77 | €4,415 | €1,458 | -€2,957 | -67.0% |
| Profit (loss) for the period | 9904 | €10,102 | €537 | -€9,565 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,102 | €537 | -€9,565 | -94.7% |
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 26 October 2026 via checked.be.