Jan Bikkembergs: 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.
Jan Bikkembergs
Largest movements
- Receivables within one year -€2,459
down €2,459 (-77.1%), from €3,191 to €732
of which Other amounts receivable: -€2,988
- Cash +€1,179
up €1,179 (+197%), from €600 to €1,778
mainly Net result for the year (+€6,091) and Receivables within one year (+€2,459)
- Tangible fixed assets -€1,093
down €1,093 (-48.1%), from €2,275 to €1,182
- Deferred charges and accrued income -€1,093
down €1,093 (-44.7%), from €2,443 to €1,350
- Other debts -€7,068
down €7,068 (-28.9%), from €24,432 to €17,364
- Profit (loss) carried forward +€6,091
up €6,091 (+11.9%), from -€50,988 to -€44,896
- Trade debts -€3,522
down €3,522 (-52.7%), from €6,680 to €3,159
- Tax, wage and social debts +€1,087
up €1,087 (+1,382%), from €79 to €1,165
- Gross operating margin +€29,338
up €29,338, from -€20,137 to €9,201
- Other operating charges +€485
up €485 (+53.1%), from €914 to €1,398
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 | €8,508 | €5,041 | -€3,466 | -40.7% |
| Fixed assets | 21/28 | €2,275 | €1,182 | -€1,093 | -48.1% |
| Tangible fixed assets | 22/27 | €2,275 | €1,182 | -€1,093 | -48.1% |
| Furniture and vehicles | 24 | €2,275 | €1,182 | -€1,093 | -48.1% |
| Current assets | 29/58 | €6,233 | €3,860 | -€2,373 | -38.1% |
| Amounts receivable within one year | 40/41 | €3,191 | €732 | -€2,459 | -77.1% |
| Trade receivables | 40 | €45 | €575 | +€530 | +1,177% |
| Other amounts receivable | 41 | €3,146 | €157 | -€2,988 | -95.0% |
| Cash at bank and in hand | 54/58 | €600 | €1,778 | +€1,179 | +197% |
| Deferred charges and accrued income | 490/1 | €2,443 | €1,350 | -€1,093 | -44.7% |
| Total equity and liabilities | 10/49 | €8,508 | €5,041 | -€3,466 | -40.7% |
| Equity | 10/15 | -€22,738 | -€16,646 | +€6,091 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,650 | €9,650 | = | 0.0% |
| Distributable reserves | 133 | €9,650 | €9,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,988 | -€44,896 | +€6,091 | +11.9% |
| Amounts payable | 17/49 | €31,245 | €21,688 | -€9,558 | -30.6% |
| Amounts payable within one year | 42/48 | €31,245 | €21,688 | -€9,558 | -30.6% |
| Trade debts | 44 | €6,680 | €3,159 | -€3,522 | -52.7% |
| Suppliers | 440/4 | €6,680 | €3,159 | -€3,522 | -52.7% |
| Advances received on contracts in progress | 46 | €54 | €0 | -€54 | -100% |
| Taxes, remuneration and social security | 45 | €79 | €1,165 | +€1,087 | +1,382% |
| Taxes | 450/3 | €79 | €1,165 | +€1,087 | +1,382% |
| Other amounts payable | 47/48 | €24,432 | €17,364 | -€7,068 | -28.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,093 | €1,093 | = | 0.0% |
| Other operating charges | 640/8 | €914 | €1,398 | +€485 | +53.1% |
| Gross operating margin | 9900 | -€20,137 | €9,201 | +€29,338 | |
| Operating profit (loss) | 9901 | -€22,144 | €6,709 | +€28,853 | |
| Financial income | 75/76B | €1 | €67 | +€67 | +13,340% |
| Recurring financial income | 75 | €1 | €67 | +€67 | +13,340% |
| Financial charges | 65/66B | €297 | €468 | +€171 | +57.8% |
| Recurring financial charges | 65 | €297 | €468 | +€171 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,440 | €6,308 | +€28,748 | |
| Income taxes | 67/77 | €79 | €217 | +€138 | +176% |
| Profit (loss) for the period | 9904 | -€22,519 | €6,091 | +€28,610 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,519 | €6,091 | +€28,610 |
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 26 October 2026 via checked.be.