DR. JOHAN VAN DEN BOSSCHE: 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. JOHAN VAN DEN BOSSCHE
Largest movements
- Cash -€54,935
down €54,935 (-52.8%), from €104,023 to €49,088
mainly Contributions, distributions and other (-€107,040) and Receivables after one year (-€34,417)
- Deferred charges and accrued income -€43,704
down €43,704 (-84.9%), from €51,482 to €7,778
- Receivables after one year +€34,417
up €34,417 (+4.8%), from €715,123 to €749,540
- Reserves -€107,040
down €107,040 (-11.1%), from €965,674 to €858,634
of which Distributable reserves: -€107,040
- Other debts +€107,040
up €107,040 (+3,766%), from €2,842 to €109,882
- Tax, wage and social debts -€28,943
no longer reported in 2025 (was €28,943)
- Profit (loss) carried forward -€19,068
down €19,068 (-94.9%), from €20,100 to €1,032
- Debts after one year -€18,923
down €18,923 (-28.7%), from €65,899 to €46,977
- Gross operating margin -€157,947
down €157,947, from €127,513 to -€30,434
- Taxes -€40,983
down €40,983 (-98.6%), from €41,585 to €602
- Financial income +€3,207
up €3,207 (+13.0%), from €24,639 to €27,845
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 | €1,282,164 | €1,215,748 | -€66,416 | -5.2% |
| Fixed assets | 21/28 | €153,810 | €144,677 | -€9,132 | -5.9% |
| Tangible fixed assets | 22/27 | €153,810 | €144,677 | -€9,132 | -5.9% |
| Land and buildings | 22 | €147,728 | €141,929 | -€5,799 | -3.9% |
| Furniture and vehicles | 24 | €6,081 | €2,748 | -€3,333 | -54.8% |
| Current assets | 29/58 | €1,128,355 | €1,071,070 | -€57,284 | -5.1% |
| Amounts receivable after more than one year | 29 | €715,123 | €749,540 | +€34,417 | +4.8% |
| Other amounts receivable | 291 | €715,123 | €749,540 | +€34,417 | +4.8% |
| Amounts receivable within one year | 40/41 | €967 | €7,906 | +€6,938 | +717% |
| Trade receivables | 40 | €967 | - | -€967 | |
| Other amounts receivable | 41 | - | €7,906 | +€7,906 | |
| Current investments | 50/53 | €256,759 | €256,759 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,023 | €49,088 | -€54,935 | -52.8% |
| Deferred charges and accrued income | 490/1 | €51,482 | €7,778 | -€43,704 | -84.9% |
| Total equity and liabilities | 10/49 | €1,282,164 | €1,215,748 | -€66,416 | -5.2% |
| Equity | 10/15 | €1,035,774 | €909,666 | -€126,108 | -12.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €965,674 | €858,634 | -€107,040 | -11.1% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €960,674 | €853,634 | -€107,040 | -11.1% |
| Profit (loss) carried forward | 14 | €20,100 | €1,032 | -€19,068 | -94.9% |
| Provisions and deferred taxes | 16 | €129,017 | €129,017 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €129,017 | €129,017 | = | 0.0% |
| Pensions and similar obligations | 160 | €129,017 | €129,017 | = | 0.0% |
| Amounts payable | 17/49 | €117,373 | €177,065 | +€59,692 | +50.9% |
| Amounts payable after more than one year | 17 | €65,899 | €46,977 | -€18,923 | -28.7% |
| Financial debts | 170/4 | €65,899 | €46,977 | -€18,923 | -28.7% |
| Amounts payable within one year | 42/48 | €51,474 | €130,088 | +€78,614 | +153% |
| Current portion of amounts payable after more than one year | 42 | €18,041 | €18,923 | +€882 | +4.9% |
| Trade debts | 44 | €1,648 | €1,283 | -€365 | -22.1% |
| Suppliers | 440/4 | €1,648 | €1,283 | -€365 | -22.1% |
| Taxes, remuneration and social security | 45 | €28,943 | - | -€28,943 | |
| Taxes | 450/3 | €28,943 | - | -€28,943 | |
| Other amounts payable | 47/48 | €2,842 | €109,882 | +€107,040 | +3,766% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,204 | €9,132 | -€72 | -0.8% |
| Other operating charges | 640/8 | €3,398 | €3,392 | -€6 | -0.2% |
| Gross operating margin | 9900 | €127,513 | -€30,434 | -€157,947 | |
| Operating profit (loss) | 9901 | €114,911 | -€42,958 | -€157,869 | |
| Financial income | 75/76B | €24,639 | €27,845 | +€3,207 | +13.0% |
| Recurring financial income | 75 | €24,639 | €27,845 | +€3,207 | +13.0% |
| Financial charges | 65/66B | €4,125 | €3,352 | -€773 | -18.7% |
| Recurring financial charges | 65 | €4,125 | €3,352 | -€773 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €135,424 | -€18,465 | -€153,890 | |
| Income taxes | 67/77 | €41,585 | €602 | -€40,983 | -98.6% |
| Profit (loss) for the period | 9904 | €93,839 | -€19,068 | -€112,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,839 | -€19,068 | -€112,907 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.