DR. JENT LIEVERS: 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. JENT LIEVERS
Largest movements
- Cash +€24,385
up €24,385 (+39.8%), from €61,265 to €85,650
mainly Net result for the year (+€38,088) and Depreciation (+€4,041)
- Tangible fixed assets +€8,710
up €8,710 (+49.7%), from €17,512 to €26,222
of which Furniture and vehicles: +€5,752
- Profit (loss) carried forward +€38,088
up €38,088 (+63.1%), from €60,321 to €98,409
- Tax, wage and social debts -€5,292
down €5,292 (-35.2%), from €15,044 to €9,752
- Gross operating margin -€25,620
down €25,620 (-32.8%), from €78,110 to €52,490
- Taxes -€5,292
down €5,292 (-35.2%), from €15,044 to €9,752
- Depreciation +€2,342
up €2,342 (+138%), from €1,699 to €4,041
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 | €78,790 | €111,872 | +€33,082 | +42.0% |
| Fixed assets | 21/28 | €17,512 | €26,222 | +€8,710 | +49.7% |
| Tangible fixed assets | 22/27 | €17,512 | €26,222 | +€8,710 | +49.7% |
| Plant, machinery and equipment | 23 | €16,272 | €19,230 | +€2,958 | +18.2% |
| Furniture and vehicles | 24 | €1,240 | €6,992 | +€5,752 | +464% |
| Current assets | 29/58 | €61,278 | €85,650 | +€24,372 | +39.8% |
| Cash at bank and in hand | 54/58 | €61,265 | €85,650 | +€24,385 | +39.8% |
| Deferred charges and accrued income | 490/1 | €13 | - | -€13 | |
| Total equity and liabilities | 10/49 | €78,790 | €111,872 | +€33,082 | +42.0% |
| Equity | 10/15 | €61,321 | €99,409 | +€38,088 | +62.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,321 | €98,409 | +€38,088 | +63.1% |
| Amounts payable | 17/49 | €17,469 | €12,463 | -€5,006 | -28.7% |
| Amounts payable within one year | 42/48 | €17,469 | €12,463 | -€5,006 | -28.7% |
| Trade debts | 44 | €517 | €37 | -€480 | -92.8% |
| Suppliers | 440/4 | €517 | €37 | -€480 | -92.8% |
| Taxes, remuneration and social security | 45 | €15,044 | €9,752 | -€5,292 | -35.2% |
| Taxes | 450/3 | €15,044 | €9,752 | -€5,292 | -35.2% |
| Other amounts payable | 47/48 | €1,908 | €2,674 | +€766 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,699 | €4,041 | +€2,342 | +138% |
| Other operating charges | 640/8 | €1,046 | €564 | -€482 | -46.1% |
| Gross operating margin | 9900 | €78,110 | €52,490 | -€25,620 | -32.8% |
| Operating profit (loss) | 9901 | €75,365 | €47,885 | -€27,480 | -36.5% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €75,365 | €47,840 | -€27,525 | -36.5% |
| Income taxes | 67/77 | €15,044 | €9,752 | -€5,292 | -35.2% |
| Profit (loss) for the period | 9904 | €60,321 | €38,088 | -€22,233 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,321 | €38,088 | -€22,233 | -36.9% |
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.