JAN DEDUYTSCHE: 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 DEDUYTSCHE
Largest movements
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash +€132,739
up €132,739 (+37.3%), from €355,451 to €488,191
mainly Current investments (+€200,000) and Net result for the year (+€128,990)
- Receivables within one year +€36,981
up €36,981 (+652%), from €5,669 to €42,650
of which Trade receivables: +€42,350
- Tangible fixed assets -€14,176
down €14,176 (-13.9%), from €102,017 to €87,842
of which Land and buildings: -€14,176
- Reserves -€55,293
down €55,293 (-6.8%), from €807,613 to €752,320
- Other debts +€51,530
up €51,530 (+32.7%), from €157,370 to €208,901
- Debts after one year -€45,000
down €45,000 (-100%), from €45,000 to €0
- Gross operating margin -€13,402
down €13,402 (-5.9%), from €227,946 to €214,544
- Other operating charges +€3,850
up €3,850 (+1,397%), from €276 to €4,126
- Taxes -€2,928
down €2,928 (-4.4%), from €66,388 to €63,460
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 | €1,054,874 | €1,007,433 | -€47,441 | -4.5% |
| Fixed assets | 21/28 | €490,767 | €476,592 | -€14,176 | -2.9% |
| Tangible fixed assets | 22/27 | €102,017 | €87,842 | -€14,176 | -13.9% |
| Land and buildings | 22 | €100,767 | €86,592 | -€14,176 | -14.1% |
| Other tangible fixed assets | 26 | €1,250 | €1,250 | = | 0.0% |
| Financial fixed assets | 28 | €388,750 | €388,750 | = | 0.0% |
| Current assets | 29/58 | €564,107 | €530,841 | -€33,266 | -5.9% |
| Amounts receivable within one year | 40/41 | €5,669 | €42,650 | +€36,981 | +652% |
| Trade receivables | 40 | €0 | €42,350 | +€42,350 | |
| Other amounts receivable | 41 | €5,669 | €300 | -€5,369 | -94.7% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €355,451 | €488,191 | +€132,739 | +37.3% |
| Deferred charges and accrued income | 490/1 | €2,986 | €0 | -€2,986 | -100% |
| Total equity and liabilities | 10/49 | €1,054,874 | €1,007,433 | -€47,441 | -4.5% |
| Equity | 10/15 | €826,213 | €770,920 | -€55,293 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €807,613 | €752,320 | -€55,293 | -6.8% |
| Distributable reserves | 133 | €807,613 | €752,320 | -€55,293 | -6.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €228,661 | €236,513 | +€7,852 | +3.4% |
| Amounts payable after more than one year | 17 | €45,000 | €0 | -€45,000 | -100% |
| Financial debts | 170/4 | €45,000 | €0 | -€45,000 | -100% |
| Amounts payable within one year | 42/48 | €171,003 | €227,021 | +€56,018 | +32.8% |
| Trade debts | 44 | €597 | €400 | -€197 | -33.0% |
| Suppliers | 440/4 | €597 | €400 | -€197 | -33.0% |
| Taxes, remuneration and social security | 45 | €13,036 | €17,720 | +€4,685 | +35.9% |
| Taxes | 450/3 | €13,036 | €17,720 | +€4,685 | +35.9% |
| Other amounts payable | 47/48 | €157,370 | €208,901 | +€51,530 | +32.7% |
| Accrued charges and deferred income | 492/3 | €12,658 | €9,492 | -€3,166 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,176 | €14,176 | = | 0.0% |
| Other operating charges | 640/8 | €276 | €4,126 | +€3,850 | +1,397% |
| Gross operating margin | 9900 | €227,946 | €214,544 | -€13,402 | -5.9% |
| Operating profit (loss) | 9901 | €213,494 | €196,242 | -€17,252 | -8.1% |
| Financial income | 75/76B | €4,444 | €5,933 | +€1,489 | +33.5% |
| Recurring financial income | 75 | €4,444 | €5,933 | +€1,489 | +33.5% |
| Financial charges | 65/66B | €11,447 | €9,725 | -€1,722 | -15.0% |
| Recurring financial charges | 65 | €11,447 | €9,725 | -€1,722 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €206,491 | €192,450 | -€14,041 | -6.8% |
| Income taxes | 67/77 | €66,388 | €63,460 | -€2,928 | -4.4% |
| Profit (loss) for the period | 9904 | €140,104 | €128,990 | -€11,114 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €140,104 | €128,990 | -€11,114 | -7.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.