Hof Ter Jan: 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.
Hof Ter Jan
Largest movements
- Cash +€373,162
up €373,162 (+1833.6%), from €20,351 to €393,513
mainly Net result for the year (+€795,358) and Other debts (+€284,514)
- Other debts +€284,514
up €284,514 (+16.7%), from €1.7m to €2.0m
- Tax, wage and social debts +€61,590
up €61,590 (+1931.6%), from €3,189 to €64,779
- Reserves +€35,358
up €35,358 (+4.8%), from €743,841 to €779,199
- Gross operating margin +€484,692
up €484,692 (+128.7%), from €376,627 to €861,319
- Financial income -€45,393
down €45,393 (-39.8%), from €114,185 to €68,793
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 | €2,751,598 | €3,140,461 | +€388,863 | +14.1% |
| Fixed assets | 21/28 | €1,830,964 | €1,816,503 | -€14,461 | -0.8% |
| Tangible fixed assets | 22/27 | €485,964 | €471,503 | -€14,461 | -3.0% |
| Land and buildings | 22 | €485,964 | €471,503 | -€14,461 | -3.0% |
| Financial fixed assets | 28 | €1,345,000 | €1,345,000 | = | 0.0% |
| Current assets | 29/58 | €920,635 | €1,323,959 | +€403,324 | +43.8% |
| Amounts receivable within one year | 40/41 | €900,224 | €930,446 | +€30,222 | +3.4% |
| Trade receivables | 40 | €182,636 | €362,822 | +€180,186 | +98.7% |
| Other amounts receivable | 41 | €717,588 | €567,625 | -€149,963 | -20.9% |
| Cash at bank and in hand | 54/58 | €20,351 | €393,513 | +€373,162 | +1833.6% |
| Deferred charges and accrued income | 490/1 | €60 | €0 | -€60 | -100.0% |
| Total equity and liabilities | 10/49 | €2,751,598 | €3,140,461 | +€388,863 | +14.1% |
| Equity | 10/15 | €938,541 | €973,899 | +€35,358 | +3.8% |
| Contributions | 10/11 | €194,700 | €194,700 | = | 0.0% |
| Reserves | 13 | €743,841 | €779,199 | +€35,358 | +4.8% |
| Distributable reserves | 133 | €743,841 | €779,199 | +€35,358 | +4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,813,057 | €2,166,563 | +€353,506 | +19.5% |
| Amounts payable within one year | 42/48 | €1,733,514 | €2,076,662 | +€343,148 | +19.8% |
| Trade debts | 44 | €23,967 | €21,011 | -€2,956 | -12.3% |
| Suppliers | 440/4 | €23,967 | €21,011 | -€2,956 | -12.3% |
| Taxes, remuneration and social security | 45 | €3,189 | €64,779 | +€61,590 | +1931.6% |
| Taxes | 450/3 | €3,189 | €64,779 | +€61,590 | +1931.6% |
| Other amounts payable | 47/48 | €1,706,358 | €1,990,872 | +€284,514 | +16.7% |
| Accrued charges and deferred income | 492/3 | €79,543 | €89,900 | +€10,358 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,575 | €14,461 | -€7,114 | -33.0% |
| Other operating charges | 640/8 | €18,419 | €16,409 | -€2,009 | -10.9% |
| Gross operating margin | 9900 | €376,627 | €861,319 | +€484,692 | +128.7% |
| Operating profit (loss) | 9901 | €336,633 | €830,449 | +€493,816 | +146.7% |
| Financial income | 75/76B | €114,185 | €68,793 | -€45,393 | -39.8% |
| Recurring financial income | 75 | €114,185 | €68,793 | -€45,393 | -39.8% |
| Financial charges | 65/66B | €95,572 | €97,360 | +€1,788 | +1.9% |
| Recurring financial charges | 65 | €95,572 | €97,360 | +€1,788 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €355,246 | €801,881 | +€446,635 | +125.7% |
| Income taxes | 67/77 | €5,453 | €6,523 | +€1,070 | +19.6% |
| Profit (loss) for the period | 9904 | €349,793 | €795,358 | +€445,565 | +127.4% |
| Profit (loss) for the period to be appropriated | 9905 | €349,793 | €795,358 | +€445,565 | +127.4% |
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 11 October 2026 via checked.be.