JAIMIE ROEKENS: 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.
JAIMIE ROEKENS
Largest movements
- Receivables within one year +€26,457
up €26,457 (+1,341%), from €1,973 to €28,430
of which Trade receivables: +€20,727
- Tangible fixed assets -€3,458
down €3,458 (-21.2%), from €16,294 to €12,836
- Reserves +€18,445
up €18,445 (+3,845%), from €480 to €18,924
- Trade debts +€7,944
up €7,944 (+752%), from €1,056 to €8,999
- Debts after one year -€7,888
down €7,888 (-37.9%), from €20,810 to €12,922
- Tax, wage and social debts +€3,723
up €3,723 (+348%), from €1,069 to €4,792
of which Taxes: +€3,723
- Gross operating margin +€23,934
up €23,934 (+351%), from €6,810 to €30,745
- Taxes +€4,831
up €4,831 (+681%), from €710 to €5,541
- Other operating charges +€751
up €751 (+121%), from €618 to €1,369
- Depreciation +€327
up €327 (+6.7%), from €4,868 to €5,195
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 | €35,176 | €57,399 | +€22,223 | +63.2% |
| Fixed assets | 21/28 | €20,626 | €16,669 | -€3,958 | -19.2% |
| Intangible fixed assets | 21 | €4,333 | €3,833 | -€500 | -11.5% |
| Tangible fixed assets | 22/27 | €16,294 | €12,836 | -€3,458 | -21.2% |
| Plant, machinery and equipment | 23 | €16,294 | €12,836 | -€3,458 | -21.2% |
| Current assets | 29/58 | €14,550 | €40,730 | +€26,180 | +180% |
| Stocks and contracts in progress | 3 | €3,522 | €3,700 | +€178 | +5.1% |
| Stocks | 30/36 | €3,522 | €3,700 | +€178 | +5.1% |
| Amounts receivable within one year | 40/41 | €1,973 | €28,430 | +€26,457 | +1,341% |
| Trade receivables | 40 | €0 | €20,727 | +€20,727 | |
| Other amounts receivable | 41 | €1,973 | €7,704 | +€5,731 | +290% |
| Cash at bank and in hand | 54/58 | €9,055 | €8,600 | -€455 | -5.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €35,176 | €57,399 | +€22,223 | +63.2% |
| Equity | 10/15 | €5,480 | €23,924 | +€18,445 | +337% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €480 | €18,924 | +€18,445 | +3,845% |
| Distributable reserves | 133 | €480 | €18,924 | +€18,445 | +3,845% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,697 | €33,475 | +€3,778 | +12.7% |
| Amounts payable after more than one year | 17 | €20,810 | €12,922 | -€7,888 | -37.9% |
| Financial debts | 170/4 | €20,810 | €12,922 | -€7,888 | -37.9% |
| Amounts payable within one year | 42/48 | €8,886 | €20,553 | +€11,666 | +131% |
| Current portion of amounts payable after more than one year | 42 | €6,761 | €6,761 | = | 0.0% |
| Trade debts | 44 | €1,056 | €8,999 | +€7,944 | +752% |
| Suppliers | 440/4 | €1,056 | €8,999 | +€7,944 | +752% |
| Taxes, remuneration and social security | 45 | €1,069 | €4,792 | +€3,723 | +348% |
| Taxes | 450/3 | €1,069 | €4,792 | +€3,723 | +348% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,868 | €5,195 | +€327 | +6.7% |
| Other operating charges | 640/8 | €618 | €1,369 | +€751 | +121% |
| Gross operating margin | 9900 | €6,810 | €30,745 | +€23,934 | +351% |
| Operating profit (loss) | 9901 | €1,324 | €24,180 | +€22,857 | +1,727% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €134 | €195 | +€61 | +45.3% |
| Recurring financial charges | 65 | €134 | €195 | +€61 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | €1,189 | €23,986 | +€22,796 | +1,917% |
| Income taxes | 67/77 | €710 | €5,541 | +€4,831 | +681% |
| Profit (loss) for the period | 9904 | €480 | €18,445 | +€17,965 | +3,745% |
| Profit (loss) for the period to be appropriated | 9905 | €480 | €18,445 | +€17,965 | +3,745% |
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 23 October 2026 via checked.be.