JAN AEGTEN: what changed
JAN AEGTEN
Largest movements
- Receivables within one year +€55,157
up €55,157 (+81.1%), from €68,001 to €123,158
of which Other amounts receivable: +€52,687
- Deferred charges and accrued income -€3,662
down €3,662 (-100%), from €3,662 to €0
- Cash +€1,320
up €1,320 (+2,560%), from €52 to €1,372
mainly Net result for the year (+€50,443) and Deferred charges and accrued income (+€3,662)
- Reserves +€50,443
up €50,443 (+98.6%), from €51,183 to €101,626
- Accrued charges and deferred income +€2,456
up €2,456, from €0 to €2,456
- Trade debts -€2,110
down €2,110 (-100%), from €2,110 to €0
- Tax, wage and social debts +€2,026
up €2,026 (+13.1%), from €15,422 to €17,448
of which Taxes: +€2,026
- Gross operating margin +€42,974
up €42,974 (+266%), from €16,136 to €59,110
- Taxes +€8,558
up €8,558 (+193%), from €4,445 to €13,003
- Financial income +€1,359
up €1,359 (+37.1%), from €3,662 to €5,021
- Other operating charges -€837
down €837 (-82.2%), from €1,017 to €181
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,715 | €124,530 | +€52,815 | +73.6% |
| Current assets | 29/58 | €71,715 | €124,530 | +€52,815 | +73.6% |
| Amounts receivable within one year | 40/41 | €68,001 | €123,158 | +€55,157 | +81.1% |
| Trade receivables | 40 | €2,165 | €4,635 | +€2,470 | +114% |
| Other amounts receivable | 41 | €65,837 | €118,524 | +€52,687 | +80.0% |
| Cash at bank and in hand | 54/58 | €52 | €1,372 | +€1,320 | +2,560% |
| Deferred charges and accrued income | 490/1 | €3,662 | €0 | -€3,662 | -100% |
| Total equity and liabilities | 10/49 | €71,715 | €124,530 | +€52,815 | +73.6% |
| Equity | 10/15 | €54,183 | €104,626 | +€50,443 | +93.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,183 | €101,626 | +€50,443 | +98.6% |
| Distributable reserves | 133 | €51,183 | €101,626 | +€50,443 | +98.6% |
| Amounts payable | 17/49 | €17,533 | €19,904 | +€2,372 | +13.5% |
| Amounts payable within one year | 42/48 | €17,533 | €17,448 | -€84 | -0.5% |
| Trade debts | 44 | €2,110 | €0 | -€2,110 | -100% |
| Suppliers | 440/4 | €2,110 | €0 | -€2,110 | -100% |
| Taxes, remuneration and social security | 45 | €15,422 | €17,448 | +€2,026 | +13.1% |
| Taxes | 450/3 | €15,422 | €17,448 | +€2,026 | +13.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €2,456 | +€2,456 | |
| Other operating charges | 640/8 | €1,017 | €181 | -€837 | -82.2% |
| Gross operating margin | 9900 | €16,136 | €59,110 | +€42,974 | +266% |
| Operating profit (loss) | 9901 | €15,119 | €58,929 | +€43,810 | +290% |
| Financial income | 75/76B | €3,662 | €5,021 | +€1,359 | +37.1% |
| Recurring financial income | 75 | €3,662 | €5,021 | +€1,359 | +37.1% |
| Financial charges | 65/66B | €610 | €504 | -€106 | -17.4% |
| Recurring financial charges | 65 | €610 | €504 | -€106 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €18,171 | €63,447 | +€45,276 | +249% |
| Income taxes | 67/77 | €4,445 | €13,003 | +€8,558 | +193% |
| Profit (loss) for the period | 9904 | €13,726 | €50,443 | +€36,717 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €13,726 | €50,443 | +€36,717 | +267% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.