JAN BOSSCHAERT: 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 BOSSCHAERT
Largest movements
- Cash -€16,436
down €16,436 (-15.4%), from €106,678 to €90,241
mainly Tax, wage and social debts (-€11,701) and Receivables within one year (-€7,922)
- Receivables within one year +€7,922
up €7,922 (+140%), from €5,675 to €13,596
of which Other amounts receivable: +€7,083
- Tangible fixed assets -€7,686
down €7,686 (-20.4%), from €37,647 to €29,961
of which Furniture and vehicles: -€6,868
- Tax, wage and social debts -€11,701
down €11,701 (-96.7%), from €12,099 to €397
- Debts after one year -€6,230
down €6,230 (-25.8%), from €24,172 to €17,942
- Current portion of long-term debt +€6,230
new in 2025: €6,230
- Short-term financial debts -€5,867
down €5,867 (-100%), from €5,867 to €0
- Gross operating margin -€6,005
down €6,005 (-33.6%), from €17,894 to €11,889
- Other operating charges -€5,478
down €5,478 (-86.5%), from €6,329 to €851
- Depreciation +€4,773
up €4,773 (+164%), from €2,913 to €7,686
- Taxes -€1,873
down €1,873 (-49.2%), from €3,806 to €1,933
- Financial income -€843
down €843 (-61.8%), from €1,364 to €521
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 | €151,591 | €135,152 | -€16,439 | -10.8% |
| Fixed assets | 21/28 | €37,647 | €29,961 | -€7,686 | -20.4% |
| Tangible fixed assets | 22/27 | €37,647 | €29,961 | -€7,686 | -20.4% |
| Land and buildings | 22 | €5,023 | €4,205 | -€818 | -16.3% |
| Furniture and vehicles | 24 | €32,625 | €25,756 | -€6,868 | -21.1% |
| Current assets | 29/58 | €113,944 | €105,191 | -€8,753 | -7.7% |
| Amounts receivable within one year | 40/41 | €5,675 | €13,596 | +€7,922 | +140% |
| Trade receivables | 40 | €2,024 | €2,862 | +€838 | +41.4% |
| Other amounts receivable | 41 | €3,651 | €10,734 | +€7,083 | +194% |
| Cash at bank and in hand | 54/58 | €106,678 | €90,241 | -€16,436 | -15.4% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,354 | -€238 | -15.0% |
| Total equity and liabilities | 10/49 | €151,591 | €135,152 | -€16,439 | -10.8% |
| Equity | 10/15 | €109,323 | €110,343 | +€1,020 | +0.9% |
| Contributions | 10/11 | €13,642 | €13,642 | = | 0.0% |
| Reserves | 13 | €52,093 | €53,112 | +€1,020 | +2.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €612 | €612 | = | 0.0% |
| Distributable reserves | 133 | €51,481 | €52,500 | +€1,020 | +2.0% |
| Profit (loss) carried forward | 14 | €43,588 | €43,588 | = | 0.0% |
| Amounts payable | 17/49 | €42,268 | €24,809 | -€17,459 | -41.3% |
| Amounts payable after more than one year | 17 | €24,172 | €17,942 | -€6,230 | -25.8% |
| Financial debts | 170/4 | €24,172 | €17,942 | -€6,230 | -25.8% |
| Amounts payable within one year | 42/48 | €18,096 | €6,867 | -€11,228 | -62.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,230 | +€6,230 | |
| Financial debts | 43 | €5,867 | €0 | -€5,867 | -100% |
| Credit institutions | 430/8 | €5,867 | €0 | -€5,867 | -100% |
| Trade debts | 44 | €131 | €240 | +€110 | +83.9% |
| Suppliers | 440/4 | €131 | €240 | +€110 | +83.9% |
| Taxes, remuneration and social security | 45 | €12,099 | €397 | -€11,701 | -96.7% |
| Taxes | 450/3 | €12,099 | €397 | -€11,701 | -96.7% |
| Non-recurring operating income | 76A | €913 | €0 | -€913 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,913 | €7,686 | +€4,773 | +164% |
| Other operating charges | 640/8 | €6,329 | €851 | -€5,478 | -86.5% |
| Gross operating margin | 9900 | €17,894 | €11,889 | -€6,005 | -33.6% |
| Operating profit (loss) | 9901 | €8,652 | €3,351 | -€5,301 | -61.3% |
| Financial income | 75/76B | €1,364 | €521 | -€843 | -61.8% |
| Recurring financial income | 75 | €1,364 | €521 | -€843 | -61.8% |
| Financial charges | 65/66B | €512 | €919 | +€407 | +79.4% |
| Recurring financial charges | 65 | €512 | €919 | +€407 | +79.4% |
| Profit (loss) for the period before taxes | 9903 | €9,504 | €2,953 | -€6,551 | -68.9% |
| Income taxes | 67/77 | €3,806 | €1,933 | -€1,873 | -49.2% |
| Profit (loss) for the period | 9904 | €5,697 | €1,020 | -€4,678 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,697 | €1,020 | -€4,678 | -82.1% |
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 15 October 2026 via checked.be.