Hans Jacques: 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.
Hans Jacques
Largest movements
- Receivables after one year +€9,389
up €9,389 (+40.3%), from €23,315 to €32,704
- Cash +€3,854
up €3,854 (+2609.1%), from €148 to €4,002
mainly Net result for the year (+€12,097) and Tax, wage and social debts (+€8,844)
- Receivables within one year -€3,396
down €3,396 (-31.6%), from €10,736 to €7,340
of which Other amounts receivable: -€2,466
- Reserves +€12,097
up €12,097 (+45.7%), from €26,448 to €38,545
- Current portion of long-term debt -€9,288
no longer reported in 2025 (was €9,288)
- Tax, wage and social debts +€8,844
up €8,844 (+398.8%), from €2,218 to €11,062
of which Taxes: +€6,844
- Trade debts -€1,930
down €1,930 (-60.1%), from €3,212 to €1,282
- Gross operating margin +€14,760
up €14,760 (+288.5%), from €5,116 to €19,876
- Taxes +€3,514
up €3,514 (+182.6%), from €1,925 to €5,438
- Other operating charges +€1,045
up €1,045 (+335.9%), from €311 to €1,356
- Depreciation +€942
up €942 (+303.9%), from €310 to €1,253
- Financial charges -€337
down €337 (-43.8%), from €770 to €433
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.
Cash bridge derived
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 | €41,667 | €51,389 | +€9,722 | +23.3% |
| Fixed assets | 21/28 | €7,468 | €7,343 | -€124 | -1.7% |
| Tangible fixed assets | 22/27 | €7,468 | €7,343 | -€124 | -1.7% |
| Land and buildings | 22 | €2,283 | €2,035 | -€249 | -10.9% |
| Furniture and vehicles | 24 | €5,184 | €5,308 | +€124 | +2.4% |
| Current assets | 29/58 | €34,199 | €44,046 | +€9,847 | +28.8% |
| Amounts receivable after more than one year | 29 | €23,315 | €32,704 | +€9,389 | +40.3% |
| Other amounts receivable | 291 | €23,315 | €32,704 | +€9,389 | +40.3% |
| Amounts receivable within one year | 40/41 | €10,736 | €7,340 | -€3,396 | -31.6% |
| Trade receivables | 40 | €7,570 | €6,640 | -€930 | -12.3% |
| Other amounts receivable | 41 | €3,166 | €700 | -€2,466 | -77.9% |
| Cash at bank and in hand | 54/58 | €148 | €4,002 | +€3,854 | +2609.1% |
| Total equity and liabilities | 10/49 | €41,667 | €51,389 | +€9,722 | +23.3% |
| Equity | 10/15 | €26,948 | €39,045 | +€12,097 | +44.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €26,448 | €38,545 | +€12,097 | +45.7% |
| Distributable reserves | 133 | €26,448 | €38,545 | +€12,097 | +45.7% |
| Amounts payable | 17/49 | €14,719 | €12,344 | -€2,374 | -16.1% |
| Amounts payable within one year | 42/48 | €14,719 | €12,344 | -€2,374 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,288 | - | -€9,288 | |
| Trade debts | 44 | €3,212 | €1,282 | -€1,930 | -60.1% |
| Suppliers | 440/4 | €3,212 | €1,282 | -€1,930 | -60.1% |
| Taxes, remuneration and social security | 45 | €2,218 | €11,062 | +€8,844 | +398.8% |
| Taxes | 450/3 | €2,218 | €9,062 | +€6,844 | +308.6% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310 | €1,253 | +€942 | +303.9% |
| Other operating charges | 640/8 | €311 | €1,356 | +€1,045 | +335.9% |
| Gross operating margin | 9900 | €5,116 | €19,876 | +€14,760 | +288.5% |
| Operating profit (loss) | 9901 | €4,495 | €17,267 | +€12,772 | +284.1% |
| Financial income | 75/76B | €583 | €700 | +€117 | +20.1% |
| Recurring financial income | 75 | €583 | €700 | +€117 | +20.1% |
| Financial charges | 65/66B | €770 | €433 | -€337 | -43.8% |
| Recurring financial charges | 65 | €770 | €433 | -€337 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €4,308 | €17,535 | +€13,227 | +307.0% |
| Income taxes | 67/77 | €1,925 | €5,438 | +€3,514 | +182.6% |
| Profit (loss) for the period | 9904 | €2,384 | €12,097 | +€9,713 | +407.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,384 | €12,097 | +€9,713 | +407.5% |
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 12 October 2026 via checked.be.