Dr. Laenens Jonas: 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. Laenens Jonas
Largest movements
- Cash +€65,236
up €65,236 (+35.8%), from €182,426 to €247,662
mainly Other debts (+€234,043) and Net result for the year (+€118,268)
- Receivables within one year +€7,752
up €7,752 (+15.2%), from €51,094 to €58,845
- Other debts +€234,043
up €234,043 (+9,009%), from €2,598 to €236,641
- Profit (loss) carried forward -€113,706
down €113,706 (-100%), from €113,706 to €0
- Tax, wage and social debts -€31,130
down €31,130 (-95.5%), from €32,602 to €1,472
- Reserves -€13,709
down €13,709 (-19.7%), from €69,436 to €55,727
- Gross operating margin +€5,108
up €5,108 (+3.5%), from €147,588 to €152,696
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 | €233,520 | €307,210 | +€73,691 | +31.6% |
| Fixed assets | 21/28 | - | €703 | +€703 | |
| Tangible fixed assets | 22/27 | - | €703 | +€703 | |
| Furniture and vehicles | 24 | - | €703 | +€703 | |
| Current assets | 29/58 | €233,520 | €306,507 | +€72,987 | +31.3% |
| Amounts receivable within one year | 40/41 | €51,094 | €58,845 | +€7,752 | +15.2% |
| Trade receivables | 40 | €51,094 | €58,845 | +€7,752 | +15.2% |
| Cash at bank and in hand | 54/58 | €182,426 | €247,662 | +€65,236 | +35.8% |
| Total equity and liabilities | 10/49 | €233,520 | €307,210 | +€73,691 | +31.6% |
| Equity | 10/15 | €185,142 | €57,727 | -€127,415 | -68.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €69,436 | €55,727 | -€13,709 | -19.7% |
| Distributable reserves | 133 | €69,436 | €55,727 | -€13,709 | -19.7% |
| Profit (loss) carried forward | 14 | €113,706 | €0 | -€113,706 | -100% |
| Amounts payable | 17/49 | €48,378 | €249,483 | +€201,105 | +416% |
| Amounts payable within one year | 42/48 | €45,959 | €247,520 | +€201,561 | +439% |
| Trade debts | 44 | €10,760 | €9,407 | -€1,353 | -12.6% |
| Suppliers | 440/4 | €10,760 | €9,407 | -€1,353 | -12.6% |
| Taxes, remuneration and social security | 45 | €32,602 | €1,472 | -€31,130 | -95.5% |
| Taxes | 450/3 | €32,602 | €1,472 | -€31,130 | -95.5% |
| Other amounts payable | 47/48 | €2,598 | €236,641 | +€234,043 | +9,009% |
| Accrued charges and deferred income | 492/3 | €2,418 | €1,963 | -€455 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €346 | +€346 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €147,588 | €152,696 | +€5,108 | +3.5% |
| Operating profit (loss) | 9901 | €147,588 | €151,951 | +€4,363 | +3.0% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €447 | €282 | -€166 | -37.0% |
| Recurring financial charges | 65 | €447 | €282 | -€166 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €147,141 | €151,739 | +€4,599 | +3.1% |
| Income taxes | 67/77 | €32,602 | €33,472 | +€870 | +2.7% |
| Profit (loss) for the period | 9904 | €114,539 | €118,268 | +€3,729 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €114,539 | €118,268 | +€3,729 | +3.3% |
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 1 November 2026 via checked.be.