DR.JAN CLAES: 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.
DR.JAN CLAES
Largest movements
- Current investments -€50,580
down €50,580 (-44.4%), from €114,028 to €63,448
- Cash -€41,477
down €41,477 (-34.6%), from €119,775 to €78,297
mainly Contributions, distributions and other (-€200,000) and Tax, wage and social debts (-€34,187)
- Receivables within one year -€15,714
down €15,714 (-39.6%), from €39,673 to €23,959
of which Trade receivables: -€11,649
- Reserves -€101,226
down €101,226 (-43.2%), from €234,380 to €133,153
- Tax, wage and social debts -€34,187
down €34,187 (-97.2%), from €35,187 to €1,000
- Other debts +€24,865
up €24,865 (+961%), from €2,588 to €27,453
- Accrued charges and deferred income +€2,868
up €2,868 (+415%), from €690 to €3,558
- Gross operating margin -€16,984
down €16,984 (-11.5%), from €147,415 to €130,431
- Taxes -€4,223
down €4,223 (-12.3%), from €34,204 to €29,981
- Financial charges +€3,031
up €3,031 (+664%), from €456 to €3,487
- Financial income +€1,968
up €1,968 (+152%), from €1,296 to €3,264
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 | €285,501 | €177,702 | -€107,799 | -37.8% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €284,501 | €176,702 | -€107,799 | -37.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,673 | €23,959 | -€15,714 | -39.6% |
| Trade receivables | 40 | €29,770 | €18,121 | -€11,649 | -39.1% |
| Other amounts receivable | 41 | €9,903 | €5,837 | -€4,065 | -41.1% |
| Current investments | 50/53 | €114,028 | €63,448 | -€50,580 | -44.4% |
| Cash at bank and in hand | 54/58 | €119,775 | €78,297 | -€41,477 | -34.6% |
| Deferred charges and accrued income | 490/1 | €1,025 | €997 | -€28 | -2.7% |
| Total equity and liabilities | 10/49 | €285,501 | €177,702 | -€107,799 | -37.8% |
| Equity | 10/15 | €244,380 | €143,153 | -€101,226 | -41.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €234,380 | €133,153 | -€101,226 | -43.2% |
| Distributable reserves | 133 | €234,380 | €133,153 | -€101,226 | -43.2% |
| Amounts payable | 17/49 | €41,121 | €34,548 | -€6,573 | -16.0% |
| Amounts payable within one year | 42/48 | €40,431 | €30,990 | -€9,440 | -23.3% |
| Trade debts | 44 | €2,655 | €2,537 | -€118 | -4.5% |
| Suppliers | 440/4 | €2,655 | €2,537 | -€118 | -4.5% |
| Taxes, remuneration and social security | 45 | €35,187 | €1,000 | -€34,187 | -97.2% |
| Taxes | 450/3 | €35,187 | €1,000 | -€34,187 | -97.2% |
| Other amounts payable | 47/48 | €2,588 | €27,453 | +€24,865 | +961% |
| Accrued charges and deferred income | 492/3 | €690 | €3,558 | +€2,868 | +415% |
| Other operating charges | 640/8 | €1,059 | €1,452 | +€394 | +37.2% |
| Gross operating margin | 9900 | €147,415 | €130,431 | -€16,984 | -11.5% |
| Operating profit (loss) | 9901 | €146,356 | €128,978 | -€17,378 | -11.9% |
| Financial income | 75/76B | €1,296 | €3,264 | +€1,968 | +152% |
| Recurring financial income | 75 | €1,296 | €3,264 | +€1,968 | +152% |
| Financial charges | 65/66B | €456 | €3,487 | +€3,031 | +664% |
| Recurring financial charges | 65 | €456 | €3,487 | +€3,031 | +664% |
| Profit (loss) for the period before taxes | 9903 | €147,195 | €128,754 | -€18,441 | -12.5% |
| Income taxes | 67/77 | €34,204 | €29,981 | -€4,223 | -12.3% |
| Profit (loss) for the period | 9904 | €112,992 | €98,774 | -€14,218 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €112,992 | €98,774 | -€14,218 | -12.6% |
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 17 October 2026 via checked.be.