Jan Dreesen: 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 Dreesen
Largest movements
- Tangible fixed assets -€3,709
down €3,709 (-10.8%), from €34,259 to €30,550
of which Furniture and vehicles: -€3,611
- Cash +€2,556
up €2,556 (+41.8%), from €6,117 to €8,673
mainly Depreciation (+€10,019) and Net result for the year (+€9,098)
- Deferred charges and accrued income -€1,356
down €1,356 (-70.1%), from €1,935 to €579
- Profit (loss) carried forward +€9,098
up €9,098 (+788%), from €1,154 to €10,252
- Other debts -€7,823
down €7,823 (-39.9%), from €19,629 to €11,806
- Debts after one year -€3,395
down €3,395 (-33.9%), from €10,019 to €6,624
- Trade debts -€2,974
down €2,974 (-59.4%), from €5,008 to €2,034
- Tax, wage and social debts +€2,546
up €2,546 (+101%), from €2,517 to €5,064
- Gross operating margin +€4,614
up €4,614 (+25.1%), from €18,383 to €22,997
- Depreciation -€4,048
down €4,048 (-28.8%), from €14,067 to €10,019
- Taxes +€1,695
up €1,695 (+101%), from €1,684 to €3,379
- Financial charges -€813
down €813 (-70.4%), from €1,155 to €342
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 | €42,311 | €39,802 | -€2,509 | -5.9% |
| Fixed assets | 21/28 | €34,259 | €30,550 | -€3,709 | -10.8% |
| Tangible fixed assets | 22/27 | €34,259 | €30,550 | -€3,709 | -10.8% |
| Land and buildings | 22 | €26,574 | €27,919 | +€1,345 | +5.1% |
| Plant, machinery and equipment | 23 | €4,074 | €2,631 | -€1,443 | -35.4% |
| Furniture and vehicles | 24 | €3,611 | €0 | -€3,611 | -100% |
| Current assets | 29/58 | €8,052 | €9,252 | +€1,200 | +14.9% |
| Cash at bank and in hand | 54/58 | €6,117 | €8,673 | +€2,556 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,935 | €579 | -€1,356 | -70.1% |
| Total equity and liabilities | 10/49 | €42,311 | €39,802 | -€2,509 | -5.9% |
| Equity | 10/15 | €4,154 | €13,252 | +€9,098 | +219% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,154 | €10,252 | +€9,098 | +788% |
| Amounts payable | 17/49 | €38,157 | €26,550 | -€11,607 | -30.4% |
| Amounts payable after more than one year | 17 | €10,019 | €6,624 | -€3,395 | -33.9% |
| Financial debts | 170/4 | €10,019 | €6,624 | -€3,395 | -33.9% |
| Amounts payable within one year | 42/48 | €28,138 | €19,925 | -€8,213 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €984 | €1,022 | +€38 | +3.9% |
| Trade debts | 44 | €5,008 | €2,034 | -€2,974 | -59.4% |
| Suppliers | 440/4 | €5,008 | €2,034 | -€2,974 | -59.4% |
| Taxes, remuneration and social security | 45 | €2,517 | €5,064 | +€2,546 | +101% |
| Taxes | 450/3 | €2,517 | €5,064 | +€2,546 | +101% |
| Other amounts payable | 47/48 | €19,629 | €11,806 | -€7,823 | -39.9% |
| Remuneration, social security and pensions | 62 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,067 | €10,019 | -€4,048 | -28.8% |
| Other operating charges | 640/8 | €124 | €159 | +€35 | +28.2% |
| Gross operating margin | 9900 | €18,383 | €22,997 | +€4,614 | +25.1% |
| Operating profit (loss) | 9901 | €3,993 | €12,820 | +€8,827 | +221% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,155 | €342 | -€813 | -70.4% |
| Recurring financial charges | 65 | €1,155 | €342 | -€813 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €2,839 | €12,478 | +€9,639 | +340% |
| Income taxes | 67/77 | €1,684 | €3,379 | +€1,695 | +101% |
| Profit (loss) for the period | 9904 | €1,154 | €9,098 | +€7,944 | +688% |
| Profit (loss) for the period to be appropriated | 9905 | €1,154 | €9,098 | +€7,944 | +688% |
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 19 October 2026 via checked.be.