JAN BOONEN: 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 BOONEN
Largest movements
- Cash +€13,015
up €13,015 (+13.9%), from €93,839 to €106,853
mainly Net result for the year (+€12,368) and Depreciation (+€9,364)
- Tangible fixed assets -€8,494
down €8,494 (-72.3%), from €11,745 to €3,251
of which Furniture and vehicles: -€8,876
- Receivables within one year +€8,434
up €8,434 (+39.4%), from €21,385 to €29,819
of which Trade receivables: +€8,236
- Stocks and contracts +€1,784
up €1,784 (+20.8%), from €8,585 to €10,369
- Reserves +€12,368
up €12,368 (+17.7%), from €69,733 to €82,101
- Tax, wage and social debts +€3,768
up €3,768 (+119.4%), from €3,156 to €6,924
- Financial income -€1,962
down €1,962 (-77.3%), from €2,536 to €575
- Depreciation -€947
down €947 (-9.2%), from €10,311 to €9,364
- Gross operating margin +€467
up €467 (+1.7%), from €27,566 to €28,033
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 | €136,317 | €152,126 | +€15,809 | +11.6% |
| Fixed assets | 21/28 | €11,745 | €3,251 | -€8,494 | -72.3% |
| Tangible fixed assets | 22/27 | €11,745 | €3,251 | -€8,494 | -72.3% |
| Plant, machinery and equipment | 23 | €510 | €892 | +€382 | +74.8% |
| Furniture and vehicles | 24 | €11,235 | €2,359 | -€8,876 | -79.0% |
| Current assets | 29/58 | €124,572 | €148,875 | +€24,303 | +19.5% |
| Stocks and contracts in progress | 3 | €8,585 | €10,369 | +€1,784 | +20.8% |
| Stocks | 30/36 | €8,585 | €10,369 | +€1,784 | +20.8% |
| Amounts receivable within one year | 40/41 | €21,385 | €29,819 | +€8,434 | +39.4% |
| Trade receivables | 40 | €17,675 | €25,911 | +€8,236 | +46.6% |
| Other amounts receivable | 41 | €3,710 | €3,908 | +€198 | +5.3% |
| Cash at bank and in hand | 54/58 | €93,839 | €106,853 | +€13,015 | +13.9% |
| Deferred charges and accrued income | 490/1 | €763 | €1,833 | +€1,070 | +140.2% |
| Total equity and liabilities | 10/49 | €136,317 | €152,126 | +€15,809 | +11.6% |
| Equity | 10/15 | €130,615 | €142,983 | +€12,368 | +9.5% |
| Contributions | 10/11 | €6,208 | €6,208 | = | 0.0% |
| Reserves | 13 | €69,733 | €82,101 | +€12,368 | +17.7% |
| Distributable reserves | 133 | €69,733 | €82,101 | +€12,368 | +17.7% |
| Profit (loss) carried forward | 14 | €54,675 | €54,675 | = | 0.0% |
| Amounts payable | 17/49 | €5,702 | €9,143 | +€3,441 | +60.3% |
| Amounts payable within one year | 42/48 | €5,702 | €9,143 | +€3,441 | +60.3% |
| Trade debts | 44 | €2,546 | €2,219 | -€327 | -12.8% |
| Suppliers | 440/4 | €2,546 | €2,219 | -€327 | -12.8% |
| Taxes, remuneration and social security | 45 | €3,156 | €6,924 | +€3,768 | +119.4% |
| Taxes | 450/3 | €3,156 | €6,924 | +€3,768 | +119.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,311 | €9,364 | -€947 | -9.2% |
| Other operating charges | 640/8 | €705 | €725 | +€20 | +2.8% |
| Gross operating margin | 9900 | €27,566 | €28,033 | +€467 | +1.7% |
| Operating profit (loss) | 9901 | €16,550 | €17,944 | +€1,394 | +8.4% |
| Financial income | 75/76B | €2,536 | €575 | -€1,962 | -77.3% |
| Recurring financial income | 75 | €2,536 | €575 | -€1,962 | -77.3% |
| Financial charges | 65/66B | €198 | €122 | -€76 | -38.4% |
| Recurring financial charges | 65 | €198 | €122 | -€76 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €18,889 | €18,397 | -€492 | -2.6% |
| Income taxes | 67/77 | €6,206 | €6,029 | -€177 | -2.9% |
| Profit (loss) for the period | 9904 | €12,682 | €12,368 | -€314 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,682 | €12,368 | -€314 | -2.5% |
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 10 October 2026 via checked.be.