Dr. JAN NOORDSIJ: 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 NOORDSIJ
Largest movements
- Receivables within one year +€62,529
up €62,529 (+64.6%), from €96,830 to €159,359
of which Other amounts receivable: +€42,138
- Deferred charges and accrued income -€15,454
down €15,454 (-85.8%), from €18,004 to €2,550
- Other debts +€44,716
up €44,716, from €0 to €44,716
- Short-term financial debts +€14,908
new in 2024: €14,908
- Current portion of long-term debt -€10,390
down €10,390 (-100%), from €10,390 to €0
- Gross operating margin +€14,063
up €14,063, from -€5,629 to €8,434
- Depreciation +€6,286
up €6,286 (+208%), from €3,023 to €9,309
- Other operating charges -€4,067
down €4,067 (-70.9%), from €5,732 to €1,665
- Financial charges +€1,603
up €1,603 (+155%), from €1,031 to €2,634
- Financial income +€147
up €147 (+4.6%), from €3,218 to €3,366
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,195 | €200,610 | +€45,415 | +29.3% |
| Fixed assets | 21/28 | €40,361 | €38,451 | -€1,910 | -4.7% |
| Tangible fixed assets | 22/27 | €40,361 | €38,451 | -€1,910 | -4.7% |
| Furniture and vehicles | 24 | €31,695 | €30,451 | -€1,243 | -3.9% |
| Other tangible fixed assets | 26 | €8,667 | €8,000 | -€667 | -7.7% |
| Current assets | 29/58 | €114,834 | €162,159 | +€47,325 | +41.2% |
| Amounts receivable within one year | 40/41 | €96,830 | €159,359 | +€62,529 | +64.6% |
| Trade receivables | 40 | €9,537 | €29,928 | +€20,391 | +214% |
| Other amounts receivable | 41 | €87,293 | €129,431 | +€42,138 | +48.3% |
| Cash at bank and in hand | 54/58 | €0 | €250 | +€250 | |
| Deferred charges and accrued income | 490/1 | €18,004 | €2,550 | -€15,454 | -85.8% |
| Total equity and liabilities | 10/49 | €155,195 | €200,610 | +€45,415 | +29.3% |
| Equity | 10/15 | €133,758 | €131,950 | -€1,808 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,418 | €126,418 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €124,558 | €124,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,140 | -€668 | -€1,808 | |
| Amounts payable | 17/49 | €21,437 | €68,660 | +€47,223 | +220% |
| Amounts payable within one year | 42/48 | €21,437 | €68,660 | +€47,223 | +220% |
| Current portion of amounts payable after more than one year | 42 | €10,390 | €0 | -€10,390 | -100% |
| Financial debts | 43 | - | €14,908 | +€14,908 | |
| Credit institutions | 430/8 | - | €14,908 | +€14,908 | |
| Trade debts | 44 | €5,326 | €4,087 | -€1,239 | -23.3% |
| Suppliers | 440/4 | €5,326 | €4,087 | -€1,239 | -23.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,721 | €4,950 | -€771 | -13.5% |
| Taxes | 450/3 | €5,721 | €4,950 | -€771 | -13.5% |
| Other amounts payable | 47/48 | €0 | €44,716 | +€44,716 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,023 | €9,309 | +€6,286 | +208% |
| Other operating charges | 640/8 | €5,732 | €1,665 | -€4,067 | -70.9% |
| Gross operating margin | 9900 | -€5,629 | €8,434 | +€14,063 | |
| Operating profit (loss) | 9901 | -€14,384 | -€2,540 | +€11,844 | +82.3% |
| Financial income | 75/76B | €3,218 | €3,366 | +€147 | +4.6% |
| Recurring financial income | 75 | €3,218 | €3,366 | +€147 | +4.6% |
| Financial charges | 65/66B | €1,031 | €2,634 | +€1,603 | +155% |
| Recurring financial charges | 65 | €1,031 | €2,634 | +€1,603 | +155% |
| Profit (loss) for the period before taxes | 9903 | -€12,197 | -€1,808 | +€10,388 | +85.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,197 | -€1,808 | +€10,388 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,197 | -€1,808 | +€10,388 | +85.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.