Jan Flebus: 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 Flebus
Largest movements
- Tangible fixed assets -€7,119
down €7,119 (-20.2%), from €35,249 to €28,131
of which Furniture and vehicles: -€7,119
- Cash -€1,534
down €1,534 (-12.0%), from €12,742 to €11,208
mainly Debts after one year (-€8,986) and Receivables within one year (-€948)
- Receivables within one year +€948
up €948 (+74.3%), from €1,276 to €2,225
of which Other amounts receivable: +€1,196
- Debts after one year -€8,986
down €8,986 (-40.1%), from €22,402 to €13,416
- Accrued charges and deferred income +€1,212
new in 2025: €1,212
- Profit (loss) carried forward +€740
up €740 (+11.6%), from -€6,368 to -€5,629
- Gross operating margin -€6,338
down €6,338 (-36.5%), from €17,341 to €11,003
- Financial charges -€538
down €538 (-23.4%), from €2,300 to €1,762
- Other operating charges +€340
up €340 (+36.8%), from €925 to €1,265
- Depreciation -€315
down €315 (-4.2%), from €7,434 to €7,119
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 | €52,099 | €44,693 | -€7,406 | -14.2% |
| Fixed assets | 21/28 | €35,249 | €28,131 | -€7,119 | -20.2% |
| Tangible fixed assets | 22/27 | €35,249 | €28,131 | -€7,119 | -20.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €35,249 | €28,131 | -€7,119 | -20.2% |
| Current assets | 29/58 | €16,850 | €16,563 | -€287 | -1.7% |
| Amounts receivable within one year | 40/41 | €1,276 | €2,225 | +€948 | +74.3% |
| Trade receivables | 40 | €248 | - | -€248 | |
| Other amounts receivable | 41 | €1,029 | €2,225 | +€1,196 | +116.3% |
| Cash at bank and in hand | 54/58 | €12,742 | €11,208 | -€1,534 | -12.0% |
| Deferred charges and accrued income | 490/1 | €2,832 | €3,131 | +€299 | +10.5% |
| Total equity and liabilities | 10/49 | €52,099 | €44,693 | -€7,406 | -14.2% |
| Equity | 10/15 | €9,528 | €10,267 | +€740 | +7.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €10,896 | €10,896 | = | 0.0% |
| Distributable reserves | 133 | €10,896 | €10,896 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,368 | -€5,629 | +€740 | +11.6% |
| Amounts payable | 17/49 | €42,571 | €34,426 | -€8,145 | -19.1% |
| Amounts payable after more than one year | 17 | €22,402 | €13,416 | -€8,986 | -40.1% |
| Financial debts | 170/4 | €22,402 | €13,416 | -€8,986 | -40.1% |
| Amounts payable within one year | 42/48 | €20,169 | €19,798 | -€371 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €8,605 | €8,986 | +€381 | +4.4% |
| Trade debts | 44 | €2,770 | €2,364 | -€405 | -14.6% |
| Suppliers | 440/4 | €2,770 | €2,364 | -€405 | -14.6% |
| Taxes, remuneration and social security | 45 | €556 | €275 | -€281 | -50.6% |
| Taxes | 450/3 | €556 | €275 | -€281 | -50.6% |
| Other amounts payable | 47/48 | €8,238 | €8,172 | -€66 | -0.8% |
| Accrued charges and deferred income | 492/3 | - | €1,212 | +€1,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,434 | €7,119 | -€315 | -4.2% |
| Other operating charges | 640/8 | €925 | €1,265 | +€340 | +36.8% |
| Gross operating margin | 9900 | €17,341 | €11,003 | -€6,338 | -36.5% |
| Operating profit (loss) | 9901 | €8,982 | €2,619 | -€6,363 | -70.8% |
| Financial income | 75/76B | €8 | €24 | +€15 | +186.6% |
| Recurring financial income | 75 | €8 | €24 | +€15 | +186.6% |
| Financial charges | 65/66B | €2,300 | €1,762 | -€538 | -23.4% |
| Recurring financial charges | 65 | €2,300 | €1,762 | -€538 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €6,691 | €881 | -€5,810 | -86.8% |
| Income taxes | 67/77 | €134 | €141 | +€7 | +5.3% |
| Profit (loss) for the period | 9904 | €6,557 | €740 | -€5,817 | -88.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,557 | €740 | -€5,817 | -88.7% |
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 9 October 2026 via checked.be.