JAN DEBOOSERE: 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 DEBOOSERE
Largest movements
- Receivables within one year +€59,260
up €59,260 (+6.6%), from €896,638 to €955,899
of which Trade receivables: +€33,657
- Cash -€46,356
down €46,356 (-40.2%), from €115,300 to €68,945
mainly Contributions, distributions and other (-€92,635) and Receivables within one year (-€59,260)
- Other debts +€69,855
up €69,855 (+58.1%), from €120,186 to €190,042
- Reserves -€58,531
down €58,531 (-7.0%), from €834,795 to €776,263
of which Distributable reserves: -€58,531
- Tax, wage and social debts -€19,852
down €19,852 (-25.8%), from €77,093 to €57,241
of which Remuneration and social security: -€16,445
- Accrued charges and deferred income +€16,196
new in 2025: €16,196
- Staff costs -€24,758
down €24,758 (-4.4%), from €560,770 to €536,012
- Gross operating margin -€16,853
down €16,853 (-2.5%), from €681,834 to €664,981
- Depreciation +€10,020
up €10,020 (+24.0%), from €41,706 to €51,726
- Taxes -€6,962
down €6,962 (-25.6%), from €27,228 to €20,266
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 | €1,174,147 | €1,189,222 | +€15,075 | +1.3% |
| Fixed assets | 21/28 | €151,710 | €142,139 | -€9,572 | -6.3% |
| Tangible fixed assets | 22/27 | €150,710 | €141,139 | -€9,572 | -6.4% |
| Land and buildings | 22 | €22,405 | €15,091 | -€7,314 | -32.6% |
| Plant, machinery and equipment | 23 | €45,212 | €44,074 | -€1,138 | -2.5% |
| Furniture and vehicles | 24 | €37,385 | €45,737 | +€8,352 | +22.3% |
| Leasing and similar rights | 25 | €45,708 | €36,235 | -€9,473 | -20.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €1,022,437 | €1,047,084 | +€24,647 | +2.4% |
| Amounts receivable within one year | 40/41 | €896,638 | €955,899 | +€59,260 | +6.6% |
| Trade receivables | 40 | €149,472 | €183,130 | +€33,657 | +22.5% |
| Other amounts receivable | 41 | €747,166 | €772,769 | +€25,603 | +3.4% |
| Current investments | 50/53 | €620 | €620 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,300 | €68,945 | -€46,356 | -40.2% |
| Deferred charges and accrued income | 490/1 | €9,879 | €21,620 | +€11,742 | +119% |
| Total equity and liabilities | 10/49 | €1,174,147 | €1,189,222 | +€15,075 | +1.3% |
| Equity | 10/15 | €874,584 | €816,052 | -€58,531 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €834,795 | €776,263 | -€58,531 | -7.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €38,885 | €38,885 | = | 0.0% |
| Distributable reserves | 133 | €795,910 | €737,379 | -€58,531 | -7.4% |
| Profit (loss) carried forward | 14 | €21,189 | €21,189 | = | 0.0% |
| Amounts payable | 17/49 | €299,563 | €373,170 | +€73,607 | +24.6% |
| Amounts payable after more than one year | 17 | €36,242 | €27,012 | -€9,230 | -25.5% |
| Financial debts | 170/4 | €36,242 | €27,012 | -€9,230 | -25.5% |
| Amounts payable within one year | 42/48 | €263,321 | €329,962 | +€66,641 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €8,935 | €9,232 | +€297 | +3.3% |
| Financial debts | 43 | - | €6,729 | +€6,729 | |
| Credit institutions | 430/8 | - | €6,729 | +€6,729 | |
| Trade debts | 44 | €51,448 | €61,060 | +€9,612 | +18.7% |
| Suppliers | 440/4 | €51,448 | €61,060 | +€9,612 | +18.7% |
| Advances received on contracts in progress | 46 | €5,659 | €5,659 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €77,093 | €57,241 | -€19,852 | -25.8% |
| Taxes | 450/3 | €28,856 | €25,449 | -€3,407 | -11.8% |
| Remuneration and social security | 454/9 | €48,237 | €31,792 | -€16,445 | -34.1% |
| Other amounts payable | 47/48 | €120,186 | €190,042 | +€69,855 | +58.1% |
| Accrued charges and deferred income | 492/3 | - | €16,196 | +€16,196 | |
| Remuneration, social security and pensions | 62 | €560,770 | €536,012 | -€24,758 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,706 | €51,726 | +€10,020 | +24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €716 | +€716 | |
| Other operating charges | 640/8 | €3,429 | €8,962 | +€5,534 | +161% |
| Gross operating margin | 9900 | €681,834 | €664,981 | -€16,853 | -2.5% |
| Operating profit (loss) | 9901 | €75,929 | €67,565 | -€8,364 | -11.0% |
| Financial income | 75/76B | €4,064 | €3,421 | -€643 | -15.8% |
| Recurring financial income | 75 | €4,064 | €3,421 | -€643 | -15.8% |
| Financial charges | 65/66B | €15,433 | €16,617 | +€1,185 | +7.7% |
| Recurring financial charges | 65 | €15,433 | €16,617 | +€1,185 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €64,561 | €54,369 | -€10,192 | -15.8% |
| Income taxes | 67/77 | €27,228 | €20,266 | -€6,962 | -25.6% |
| Profit (loss) for the period | 9904 | €37,333 | €34,103 | -€3,230 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,333 | €34,103 | -€3,230 | -8.7% |
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 17 October 2026 via checked.be.