JAN DE LOORE: 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 DE LOORE
Largest movements
- Receivables within one year +€52,159
up €52,159 (+1,102%), from €4,735 to €56,894
of which Trade receivables: +€52,151
- Cash +€34,036
up €34,036 (+42.6%), from €79,818 to €113,855
mainly Net result for the year (+€41,250) and Tax, wage and social debts (+€24,532)
- Tangible fixed assets -€14,680
down €14,680 (-5.6%), from €263,974 to €249,294
of which Land and buildings: -€8,898
- Reserves +€41,250
up €41,250 (+59.7%), from €69,120 to €110,370
of which Distributable reserves: +€41,250
- Tax, wage and social debts +€24,532
up €24,532 (+204%), from €12,037 to €36,569
- Accrued charges and deferred income +€17,741
up €17,741 (+170%), from €10,424 to €28,166
- Debts after one year -€16,565
down €16,565 (-13.1%), from €126,249 to €109,684
- Other debts +€6,734
up €6,734 (+23.7%), from €28,390 to €35,124
- Gross operating margin +€72,665
up €72,665 (+155%), from €46,893 to €119,557
- Taxes +€20,510
up €20,510 (+625%), from €3,281 to €23,791
- Other operating charges +€18,930
up €18,930 (+158%), from €12,002 to €30,932
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 | €348,528 | €420,043 | +€71,515 | +20.5% |
| Fixed assets | 21/28 | €263,974 | €249,294 | -€14,680 | -5.6% |
| Tangible fixed assets | 22/27 | €263,974 | €249,294 | -€14,680 | -5.6% |
| Land and buildings | 22 | €234,909 | €226,012 | -€8,898 | -3.8% |
| Plant, machinery and equipment | 23 | €3,785 | €5,881 | +€2,096 | +55.4% |
| Furniture and vehicles | 24 | €25,281 | €17,402 | -€7,879 | -31.2% |
| Current assets | 29/58 | €84,553 | €170,749 | +€86,196 | +102% |
| Amounts receivable within one year | 40/41 | €4,735 | €56,894 | +€52,159 | +1,102% |
| Trade receivables | 40 | €4,719 | €56,870 | +€52,151 | +1,105% |
| Other amounts receivable | 41 | €16 | €24 | +€8 | +51.0% |
| Cash at bank and in hand | 54/58 | €79,818 | €113,855 | +€34,036 | +42.6% |
| Total equity and liabilities | 10/49 | €348,528 | €420,043 | +€71,515 | +20.5% |
| Equity | 10/15 | €152,122 | €193,371 | +€41,250 | +27.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,120 | €110,370 | +€41,250 | +59.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,260 | €108,510 | +€41,250 | +61.3% |
| Profit (loss) carried forward | 14 | €70,601 | €70,601 | = | 0.0% |
| Amounts payable | 17/49 | €196,406 | €226,672 | +€30,266 | +15.4% |
| Amounts payable after more than one year | 17 | €126,249 | €109,684 | -€16,565 | -13.1% |
| Financial debts | 170/4 | €126,249 | €109,684 | -€16,565 | -13.1% |
| Amounts payable within one year | 42/48 | €59,733 | €88,822 | +€29,089 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €18,293 | €16,565 | -€1,728 | -9.4% |
| Trade debts | 44 | €1,014 | €565 | -€449 | -44.3% |
| Suppliers | 440/4 | €1,014 | €565 | -€449 | -44.3% |
| Taxes, remuneration and social security | 45 | €12,037 | €36,569 | +€24,532 | +204% |
| Taxes | 450/3 | €12,037 | €36,569 | +€24,532 | +204% |
| Other amounts payable | 47/48 | €28,390 | €35,124 | +€6,734 | +23.7% |
| Accrued charges and deferred income | 492/3 | €10,424 | €28,166 | +€17,741 | +170% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,925 | €19,429 | -€496 | -2.5% |
| Other operating charges | 640/8 | €12,002 | €30,932 | +€18,930 | +158% |
| Gross operating margin | 9900 | €46,893 | €119,557 | +€72,665 | +155% |
| Operating profit (loss) | 9901 | €14,965 | €69,196 | +€54,231 | +362% |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €4,686 | €4,155 | -€531 | -11.3% |
| Recurring financial charges | 65 | €4,686 | €4,155 | -€531 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €10,304 | €65,041 | +€54,738 | +531% |
| Income taxes | 67/77 | €3,281 | €23,791 | +€20,510 | +625% |
| Profit (loss) for the period | 9904 | €7,022 | €41,250 | +€34,227 | +487% |
| Profit (loss) for the period to be appropriated | 9905 | €7,022 | €41,250 | +€34,227 | +487% |
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.