JAN DE MEYER: 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 MEYER
Largest movements
- Cash +€48,011
up €48,011 (+185%), from €25,933 to €73,943
mainly Net result for the year (+€72,972) and Other debts (+€72,972)
- Current investments -€26,365
no longer reported in 2025 (was €26,365)
- Receivables within one year -€21,418
down €21,418 (-30.0%), from €71,331 to €49,913
of which Trade receivables: -€11,606
- Tangible fixed assets -€1,398
down €1,398 (-9.9%), from €14,110 to €12,712
of which Plant, machinery and equipment: -€3,009
- Profit (loss) carried forward -€73,047
no longer reported in 2025 (was €73,047)
- Other debts +€72,972
new in 2025: €72,972
- Reserves -€16,696
no longer reported in 2025 (was €16,696)
- Tax, wage and social debts +€15,774
up €15,774 (+78.9%), from €20,000 to €35,774
- Financial income +€3,540
up €3,540 (+320%), from €1,107 to €4,647
- Gross operating margin +€2,944
up €2,944 (+3.1%), from €95,328 to €98,272
- Taxes +€1,755
up €1,755 (+8.6%), from €20,378 to €22,133
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 | €137,739 | €136,568 | -€1,171 | -0.9% |
| Fixed assets | 21/28 | €14,110 | €12,712 | -€1,398 | -9.9% |
| Tangible fixed assets | 22/27 | €14,110 | €12,712 | -€1,398 | -9.9% |
| Plant, machinery and equipment | 23 | €6,416 | €3,407 | -€3,009 | -46.9% |
| Furniture and vehicles | 24 | €7,694 | €9,305 | +€1,611 | +20.9% |
| Current assets | 29/58 | €123,629 | €123,856 | +€227 | +0.2% |
| Amounts receivable within one year | 40/41 | €71,331 | €49,913 | -€21,418 | -30.0% |
| Trade receivables | 40 | €61,519 | €49,913 | -€11,606 | -18.9% |
| Other amounts receivable | 41 | €9,812 | - | -€9,812 | |
| Current investments | 50/53 | €26,365 | - | -€26,365 | |
| Cash at bank and in hand | 54/58 | €25,933 | €73,943 | +€48,011 | +185% |
| Total equity and liabilities | 10/49 | €137,739 | €136,568 | -€1,171 | -0.9% |
| Equity | 10/15 | €108,343 | €18,600 | -€89,743 | -82.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,696 | - | -€16,696 | |
| Distributable reserves | 133 | €16,696 | - | -€16,696 | |
| Profit (loss) carried forward | 14 | €73,047 | - | -€73,047 | |
| Amounts payable | 17/49 | €29,396 | €117,968 | +€88,572 | +301% |
| Amounts payable within one year | 42/48 | €29,396 | €117,968 | +€88,572 | +301% |
| Trade debts | 44 | €9,396 | €9,222 | -€174 | -1.9% |
| Suppliers | 440/4 | €9,396 | €9,222 | -€174 | -1.9% |
| Taxes, remuneration and social security | 45 | €20,000 | €35,774 | +€15,774 | +78.9% |
| Taxes | 450/3 | €20,000 | €35,774 | +€15,774 | +78.9% |
| Other amounts payable | 47/48 | - | €72,972 | +€72,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,191 | €6,228 | +€37 | +0.6% |
| Other operating charges | 640/8 | €459 | €1,131 | +€672 | +147% |
| Gross operating margin | 9900 | €95,328 | €98,272 | +€2,944 | +3.1% |
| Operating profit (loss) | 9901 | €88,679 | €90,913 | +€2,235 | +2.5% |
| Financial income | 75/76B | €1,107 | €4,647 | +€3,540 | +320% |
| Recurring financial income | 75 | €1,107 | €4,647 | +€3,540 | +320% |
| Financial charges | 65/66B | €125 | €455 | +€331 | +265% |
| Recurring financial charges | 65 | €125 | €455 | +€331 | +265% |
| Profit (loss) for the period before taxes | 9903 | €89,661 | €95,105 | +€5,444 | +6.1% |
| Income taxes | 67/77 | €20,378 | €22,133 | +€1,755 | +8.6% |
| Profit (loss) for the period | 9904 | €69,283 | €72,972 | +€3,689 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,283 | €72,972 | +€3,689 | +5.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.