JAN DEVRIESE: 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 DEVRIESE
Largest movements
- Tangible fixed assets -€39,639
down €39,639 (-3.7%), from €1.1m to €1.0m
of which Land and buildings: -€31,071
- Reserves -€27,548
down €27,548 (-2.1%), from €1.3m to €1.3m
- Gross operating margin +€12,121
up €12,121 (+74.3%), from €16,316 to €28,437
- Financial income +€1,661
up €1,661 (+39.5%), from €4,200 to €5,861
- Depreciation -€1,492
down €1,492 (-3.5%), from €42,181 to €40,688
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.
Cash bridge derived
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 | €1,380,421 | €1,345,491 | -€34,930 | -2.5% |
| Fixed assets | 21/28 | €1,068,135 | €1,028,496 | -€39,639 | -3.7% |
| Tangible fixed assets | 22/27 | €1,066,785 | €1,027,146 | -€39,639 | -3.7% |
| Land and buildings | 22 | €1,053,457 | €1,022,386 | -€31,071 | -2.9% |
| Furniture and vehicles | 24 | €13,328 | €4,759 | -€8,569 | -64.3% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €312,286 | €316,996 | +€4,709 | +1.5% |
| Amounts receivable within one year | 40/41 | €6,754 | €3,472 | -€3,282 | -48.6% |
| Trade receivables | 40 | - | €1,600 | +€1,600 | |
| Other amounts receivable | 41 | €6,754 | €1,872 | -€4,882 | -72.3% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98,753 | €108,379 | +€9,626 | +9.7% |
| Deferred charges and accrued income | 490/1 | €6,779 | €5,145 | -€1,634 | -24.1% |
| Total equity and liabilities | 10/49 | €1,380,421 | €1,345,491 | -€34,930 | -2.5% |
| Equity | 10/15 | €1,340,839 | €1,313,291 | -€27,548 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,328,439 | €1,300,891 | -€27,548 | -2.1% |
| Distributable reserves | 133 | €1,328,439 | €1,300,891 | -€27,548 | -2.1% |
| Amounts payable | 17/49 | €39,582 | €32,200 | -€7,382 | -18.7% |
| Amounts payable within one year | 42/48 | €37,412 | €29,452 | -€7,960 | -21.3% |
| Trade debts | 44 | €5,412 | €2,023 | -€3,389 | -62.6% |
| Suppliers | 440/4 | €5,412 | €2,023 | -€3,389 | -62.6% |
| Other amounts payable | 47/48 | €32,000 | €27,429 | -€4,571 | -14.3% |
| Accrued charges and deferred income | 492/3 | €2,170 | €2,748 | +€578 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,181 | €40,688 | -€1,492 | -3.5% |
| Other operating charges | 640/8 | €4,906 | €5,085 | +€178 | +3.6% |
| Gross operating margin | 9900 | €16,316 | €28,437 | +€12,121 | +74.3% |
| Operating profit (loss) | 9901 | -€30,771 | -€17,336 | +€13,435 | +43.7% |
| Financial income | 75/76B | €4,200 | €5,861 | +€1,661 | +39.5% |
| Recurring financial income | 75 | €4,200 | €5,861 | +€1,661 | +39.5% |
| Financial charges | 65/66B | €534 | €486 | -€48 | -8.9% |
| Recurring financial charges | 65 | €534 | €486 | -€48 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,105 | -€11,961 | +€15,144 | +55.9% |
| Income taxes | 67/77 | €575 | €587 | +€11 | +2.0% |
| Profit (loss) for the period | 9904 | -€27,680 | -€12,548 | +€15,133 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,680 | -€12,548 | +€15,133 | +54.7% |
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 11 October 2026 via checked.be.