J. Van Gelder Diffusion: what changed
Two fiscal 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.
J. Van Gelder Diffusion
Largest movements
- Tangible fixed assets +€19,667
up €19,667 (+41.0%), from €47,943 to €67,610
of which Furniture and vehicles: +€24,833
- Profit (loss) carried forward -€23,146
down €23,146 (-19.8%), from €116,898 to €93,752
- Reserves +€18,000
up €18,000 (+968.3%), from €1,859 to €19,859
of which Tax-exempt reserves: +€18,000
- Debts after one year +€14,195
new in 2025: €14,195
- Current portion of long-term debt +€7,883
new in 2025: €7,883
- Accrued charges and deferred income +€3,000
new in 2025: €3,000
- Depreciation +€4,757
up €4,757 (+86.3%), from €5,511 to €10,268
- Gross operating margin +€1,658
up €1,658 (+22.9%), from €7,253 to €8,911
- Financial charges +€301
up €301 (+55.7%), from €541 to €842
- Other operating charges +€157
up €157 (+7.7%), from €2,028 to €2,185
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 | €206,827 | €225,727 | +€18,900 | +9.1% |
| Fixed assets | 21/28 | €50,863 | €70,530 | +€19,667 | +38.7% |
| Tangible fixed assets | 22/27 | €47,943 | €67,610 | +€19,667 | +41.0% |
| Land and buildings | 22 | €45,509 | €40,342 | -€5,167 | -11.4% |
| Furniture and vehicles | 24 | €34 | €24,867 | +€24,833 | +73039.3% |
| Other tangible fixed assets | 26 | €2,400 | €2,400 | = | 0.0% |
| Financial fixed assets | 28 | €2,920 | €2,920 | +€0 | 0.0% |
| Current assets | 29/58 | €155,964 | €155,197 | -€767 | -0.5% |
| Amounts receivable within one year | 40/41 | €511 | - | -€511 | |
| Other amounts receivable | 41 | €511 | - | -€511 | |
| Current investments | 50/53 | €154,203 | €154,203 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,250 | €994 | -€256 | -20.5% |
| Total equity and liabilities | 10/49 | €206,827 | €225,727 | +€18,900 | +9.1% |
| Equity | 10/15 | €137,349 | €132,203 | -€5,146 | -3.7% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €1,859 | €19,859 | +€18,000 | +968.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | - | €18,000 | +€18,000 | |
| Profit (loss) carried forward | 14 | €116,898 | €93,752 | -€23,146 | -19.8% |
| Amounts payable | 17/49 | €69,478 | €93,524 | +€24,046 | +34.6% |
| Amounts payable after more than one year | 17 | - | €14,195 | +€14,195 | |
| Financial debts | 170/4 | - | €14,195 | +€14,195 | |
| Amounts payable within one year | 42/48 | €69,478 | €76,329 | +€6,851 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,883 | +€7,883 | |
| Trade debts | 44 | €1,780 | €1,810 | +€30 | +1.7% |
| Suppliers | 440/4 | €1,780 | €1,810 | +€30 | +1.7% |
| Taxes, remuneration and social security | 45 | - | €43 | +€43 | |
| Taxes | 450/3 | - | €43 | +€43 | |
| Other amounts payable | 47/48 | €67,698 | €66,593 | -€1,105 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,511 | €10,268 | +€4,757 | +86.3% |
| Other operating charges | 640/8 | €2,028 | €2,185 | +€157 | +7.7% |
| Gross operating margin | 9900 | €7,253 | €8,911 | +€1,658 | +22.9% |
| Operating profit (loss) | 9901 | -€286 | -€3,541 | -€3,255 | -1138.1% |
| Financial income | 75/76B | €55 | €55 | +€0 | +0.8% |
| Recurring financial income | 75 | €55 | €55 | +€0 | +0.8% |
| Financial charges | 65/66B | €541 | €842 | +€301 | +55.7% |
| Recurring financial charges | 65 | €541 | €842 | +€301 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | -€772 | -€4,328 | -€3,556 | -460.6% |
| Income taxes | 67/77 | €869 | €818 | -€51 | -5.8% |
| Profit (loss) for the period | 9904 | -€1,641 | -€5,146 | -€3,505 | -213.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,641 | -€5,146 | -€3,505 | -213.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.