ERIK VAN DER JEUGHT: 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.
ERIK VAN DER JEUGHT
Largest movements
- Cash -€15,028
down €15,028 (-62.7%), from €23,967 to €8,939
mainly Trade debts (-€25,377) and Current investments (-€5,268)
- Current investments +€5,268
up €5,268 (+1.1%), from €475,580 to €480,848
- Trade debts -€25,377
down €25,377 (-80.5%), from €31,519 to €6,142
- Other debts +€22,764
up €22,764 (+38.9%), from €58,544 to €81,308
- Gross operating margin -€120,948
down €120,948, from €108,373 to -€12,575
- Taxes -€32,637
down €32,637 (-88.9%), from €36,731 to €4,094
- Financial income +€8,437
up €8,437 (+162%), from €5,206 to €13,643
- Other operating charges -€2,893
down €2,893 (-89.8%), from €3,223 to €330
- Financial charges +€1,323
up €1,323 (+945%), from €140 to €1,463
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 | €503,706 | €493,856 | -€9,850 | -2.0% |
| Current assets | 29/58 | €503,706 | €493,856 | -€9,850 | -2.0% |
| Amounts receivable within one year | 40/41 | €4,159 | €4,069 | -€90 | -2.2% |
| Other amounts receivable | 41 | €4,159 | €4,069 | -€90 | -2.2% |
| Current investments | 50/53 | €475,580 | €480,848 | +€5,268 | +1.1% |
| Cash at bank and in hand | 54/58 | €23,967 | €8,939 | -€15,028 | -62.7% |
| Total equity and liabilities | 10/49 | €503,706 | €493,856 | -€9,850 | -2.0% |
| Equity | 10/15 | €411,225 | €406,406 | -€4,819 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €364,325 | €364,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,494 | €5,494 | = | 0.0% |
| Legal reserve | 130 | €5,494 | €5,494 | = | 0.0% |
| Distributable reserves | 133 | €358,831 | €358,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,300 | €23,481 | -€4,819 | -17.0% |
| Amounts payable | 17/49 | €92,481 | €87,450 | -€5,031 | -5.4% |
| Amounts payable within one year | 42/48 | €92,481 | €87,450 | -€5,031 | -5.4% |
| Trade debts | 44 | €31,519 | €6,142 | -€25,377 | -80.5% |
| Suppliers | 440/4 | €31,519 | €6,142 | -€25,377 | -80.5% |
| Taxes, remuneration and social security | 45 | €2,418 | - | -€2,418 | |
| Taxes | 450/3 | €2,418 | - | -€2,418 | |
| Other amounts payable | 47/48 | €58,544 | €81,308 | +€22,764 | +38.9% |
| Non-recurring operating income | 76A | €134,550 | - | -€134,550 | |
| Other operating charges | 640/8 | €3,223 | €330 | -€2,893 | -89.8% |
| Gross operating margin | 9900 | €108,373 | -€12,575 | -€120,948 | |
| Operating profit (loss) | 9901 | €105,150 | -€12,905 | -€118,055 | |
| Financial income | 75/76B | €5,206 | €13,643 | +€8,437 | +162% |
| Recurring financial income | 75 | €5,206 | €13,643 | +€8,437 | +162% |
| Financial charges | 65/66B | €140 | €1,463 | +€1,323 | +945% |
| Recurring financial charges | 65 | €140 | €1,463 | +€1,323 | +945% |
| Profit (loss) for the period before taxes | 9903 | €110,216 | -€725 | -€110,941 | |
| Income taxes | 67/77 | €36,731 | €4,094 | -€32,637 | -88.9% |
| Profit (loss) for the period | 9904 | €73,485 | -€4,819 | -€78,304 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,485 | -€4,819 | -€78,304 |
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 28 October 2026 via checked.be.