GERT JANSSEN: 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.
GERT JANSSEN
Largest movements
- Tangible fixed assets +€52,671
up €52,671 (+230%), from €22,922 to €75,593
of which Land and buildings: +€56,811
- Current investments +€31,291
up €31,291 (+143%), from €21,829 to €53,120
- Deferred charges and accrued income +€16,799
new in 2024: €16,799
- Receivables within one year -€4,307
no longer reported in 2024 (was €4,307)
of which Other amounts receivable: -€3,807
- Debts after one year +€72,310
new in 2024: €72,310
- Reserves +€18,757
up €18,757 (+158%), from €11,860 to €30,617
of which Distributable reserves: +€18,757
- Short-term financial debts +€6,615
new in 2024: €6,615
- Tax, wage and social debts +€6,171
up €6,171 (+423%), from €1,458 to €7,629
- Trade debts -€4,902
no longer reported in 2024 (was €4,902)
- Gross operating margin +€27,497
up €27,497 (+310%), from €8,864 to €36,361
- Taxes +€8,278
up €8,278 (+568%), from €1,458 to €9,736
- Financial income -€1,796
down €1,796 (-94.4%), from €1,902 to €106
- Financial charges +€1,039
up €1,039 (+1,506%), from €69 to €1,108
- Staff costs +€886
up €886 (+293%), from €302 to €1,188
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,058 | €145,512 | +€96,454 | +197% |
| Fixed assets | 21/28 | €22,922 | €75,593 | +€52,671 | +230% |
| Tangible fixed assets | 22/27 | €22,922 | €75,593 | +€52,671 | +230% |
| Land and buildings | 22 | - | €56,811 | +€56,811 | |
| Plant, machinery and equipment | 23 | €14,242 | €11,422 | -€2,820 | -19.8% |
| Furniture and vehicles | 24 | €8,680 | €7,360 | -€1,320 | -15.2% |
| Current assets | 29/58 | €26,136 | €69,919 | +€43,783 | +168% |
| Amounts receivable within one year | 40/41 | €4,307 | - | -€4,307 | |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €3,807 | - | -€3,807 | |
| Current investments | 50/53 | €21,829 | €53,120 | +€31,291 | +143% |
| Deferred charges and accrued income | 490/1 | - | €16,799 | +€16,799 | |
| Total equity and liabilities | 10/49 | €49,058 | €145,512 | +€96,454 | +197% |
| Equity | 10/15 | €40,201 | €58,958 | +€18,757 | +46.7% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €30,617 | +€18,757 | +158% |
| 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 | €10,000 | €28,757 | +€18,757 | +188% |
| Profit (loss) carried forward | 14 | €12,141 | €12,141 | = | 0.0% |
| Amounts payable | 17/49 | €8,857 | €86,554 | +€77,697 | +877% |
| Amounts payable after more than one year | 17 | - | €72,310 | +€72,310 | |
| Financial debts | 170/4 | - | €72,310 | +€72,310 | |
| Amounts payable within one year | 42/48 | €8,857 | €14,244 | +€5,387 | +60.8% |
| Financial debts | 43 | - | €6,615 | +€6,615 | |
| Credit institutions | 430/8 | - | €6,615 | +€6,615 | |
| Trade debts | 44 | €4,902 | - | -€4,902 | |
| Suppliers | 440/4 | €4,902 | - | -€4,902 | |
| Taxes, remuneration and social security | 45 | €1,458 | €7,629 | +€6,171 | +423% |
| Taxes | 450/3 | €1,458 | €7,629 | +€6,171 | +423% |
| Other amounts payable | 47/48 | €2,497 | - | -€2,497 | |
| Remuneration, social security and pensions | 62 | €302 | €1,188 | +€886 | +293% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,141 | €4,141 | = | 0.0% |
| Other operating charges | 640/8 | €791 | €1,537 | +€746 | +94.3% |
| Gross operating margin | 9900 | €8,864 | €36,361 | +€27,497 | +310% |
| Operating profit (loss) | 9901 | €3,630 | €29,495 | +€25,865 | +713% |
| Financial income | 75/76B | €1,902 | €106 | -€1,796 | -94.4% |
| Recurring financial income | 75 | €1,902 | €106 | -€1,796 | -94.4% |
| Financial charges | 65/66B | €69 | €1,108 | +€1,039 | +1,506% |
| Recurring financial charges | 65 | €69 | €1,108 | +€1,039 | +1,506% |
| Profit (loss) for the period before taxes | 9903 | €5,463 | €28,493 | +€23,030 | +422% |
| Income taxes | 67/77 | €1,458 | €9,736 | +€8,278 | +568% |
| Profit (loss) for the period | 9904 | €4,005 | €18,757 | +€14,752 | +368% |
| Profit (loss) for the period to be appropriated | 9905 | €4,005 | €18,757 | +€14,752 | +368% |
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 25 October 2026 via checked.be.