Jan Everaerts: what changed
Two fiscal 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 Everaerts
Largest movements
- Cash +€136,992
up €136,992 (+423.6%), from €32,342 to €169,334
mainly Net result for the year (+€85,189) and Tax, wage and social debts (+€38,113)
- Receivables within one year -€10,186
down €10,186 (-22.3%), from €45,753 to €35,567
of which Trade receivables: -€14,408
- Tangible fixed assets -€2,867
down €2,867 (-6.2%), from €46,327 to €43,460
of which Furniture and vehicles: -€3,473
- Profit (loss) carried forward +€85,189
up €85,189 (+94.0%), from €90,582 to €175,770
- Tax, wage and social debts +€38,113
up €38,113 (+119.5%), from €31,889 to €70,002
- Gross operating margin +€32,009
up €32,009 (+35.8%), from €89,343 to €121,351
- Taxes +€7,658
up €7,658 (+35.9%), from €21,305 to €28,963
- Depreciation +€2,404
up €2,404 (+61.6%), from €3,901 to €6,305
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 | €124,423 | €248,362 | +€123,939 | +99.6% |
| Fixed assets | 21/28 | €46,327 | €43,460 | -€2,867 | -6.2% |
| Tangible fixed assets | 22/27 | €46,327 | €43,460 | -€2,867 | -6.2% |
| Plant, machinery and equipment | 23 | - | €606 | +€606 | |
| Furniture and vehicles | 24 | €46,327 | €42,853 | -€3,473 | -7.5% |
| Current assets | 29/58 | €78,096 | €204,902 | +€126,806 | +162.4% |
| Amounts receivable within one year | 40/41 | €45,753 | €35,567 | -€10,186 | -22.3% |
| Trade receivables | 40 | €33,008 | €18,599 | -€14,408 | -43.7% |
| Other amounts receivable | 41 | €12,746 | €16,968 | +€4,222 | +33.1% |
| Cash at bank and in hand | 54/58 | €32,342 | €169,334 | +€136,992 | +423.6% |
| Total equity and liabilities | 10/49 | €124,423 | €248,362 | +€123,939 | +99.6% |
| Equity | 10/15 | €92,082 | €177,270 | +€85,189 | +92.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,582 | €175,770 | +€85,189 | +94.0% |
| Amounts payable | 17/49 | €32,341 | €71,092 | +€38,751 | +119.8% |
| Amounts payable within one year | 42/48 | €32,341 | €71,092 | +€38,751 | +119.8% |
| Trade debts | 44 | €452 | €1,090 | +€638 | +141.1% |
| Suppliers | 440/4 | €452 | €1,090 | +€638 | +141.1% |
| Taxes, remuneration and social security | 45 | €31,889 | €70,002 | +€38,113 | +119.5% |
| Taxes | 450/3 | €31,889 | €70,002 | +€38,113 | +119.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,901 | €6,305 | +€2,404 | +61.6% |
| Other operating charges | 640/8 | €511 | €907 | +€396 | +77.6% |
| Gross operating margin | 9900 | €89,343 | €121,351 | +€32,009 | +35.8% |
| Operating profit (loss) | 9901 | €84,930 | €114,139 | +€29,209 | +34.4% |
| Financial income | 75/76B | - | €800 | +€800 | |
| Recurring financial income | 75 | - | €800 | +€800 | |
| Financial charges | 65/66B | €153 | €788 | +€635 | +414.3% |
| Recurring financial charges | 65 | €153 | €788 | +€635 | +414.3% |
| Profit (loss) for the period before taxes | 9903 | €84,777 | €114,151 | +€29,374 | +34.6% |
| Income taxes | 67/77 | €21,305 | €28,963 | +€7,658 | +35.9% |
| Profit (loss) for the period | 9904 | €63,472 | €85,189 | +€21,716 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,472 | €85,189 | +€21,716 | +34.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.