JAN HOOFT: 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 HOOFT
Largest movements
- Current investments +€65,000
new in 2025: €65,000
- Cash -€35,619
down €35,619 (-72.9%), from €48,878 to €13,259
mainly Current investments (-€65,000) and Net result for the year (-€3,694)
- Receivables within one year -€31,552
down €31,552 (-95.0%), from €33,203 to €1,651
of which Other amounts receivable: -€33,184
- Profit (loss) carried forward -€3,694
down €3,694 (-57.2%), from -€6,456 to -€10,150
- Tax, wage and social debts +€1,580
new in 2025: €1,580
- Gross operating margin +€5,391
up €5,391, from -€3,743 to €1,648
- Taxes +€2,599
new in 2025: €2,599
- Financial income -€1,722
down €1,722 (-85.1%), from €2,023 to €301
- Other operating charges +€643
up €643 (+39.4%), from €1,633 to €2,275
- Depreciation -€408
down €408 (-44.4%), from €918 to €510
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 | €83,730 | €81,690 | -€2,040 | -2.4% |
| Fixed assets | 21/28 | €607 | €1,395 | +€788 | +130% |
| Tangible fixed assets | 22/27 | €607 | €1,395 | +€788 | +130% |
| Furniture and vehicles | 24 | €607 | €1,395 | +€788 | +130% |
| Current assets | 29/58 | €83,123 | €80,295 | -€2,828 | -3.4% |
| Amounts receivable within one year | 40/41 | €33,203 | €1,651 | -€31,552 | -95.0% |
| Trade receivables | 40 | €19 | €1,651 | +€1,632 | +8,704% |
| Other amounts receivable | 41 | €33,184 | €0 | -€33,184 | -100% |
| Current investments | 50/53 | - | €65,000 | +€65,000 | |
| Cash at bank and in hand | 54/58 | €48,878 | €13,259 | -€35,619 | -72.9% |
| Deferred charges and accrued income | 490/1 | €1,042 | €385 | -€657 | -63.1% |
| Total equity and liabilities | 10/49 | €83,730 | €81,690 | -€2,040 | -2.4% |
| Equity | 10/15 | €83,730 | €80,036 | -€3,694 | -4.4% |
| Contributions | 10/11 | €20,452 | €20,452 | = | 0.0% |
| Reserves | 13 | €69,734 | €69,734 | = | 0.0% |
| Distributable reserves | 133 | €69,734 | €69,734 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,456 | -€10,150 | -€3,694 | -57.2% |
| Amounts payable | 17/49 | €0 | €1,654 | +€1,654 | |
| Amounts payable within one year | 42/48 | €0 | €1,654 | +€1,654 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €73 | +€73 | |
| Suppliers | 440/4 | €0 | €73 | +€73 | |
| Taxes, remuneration and social security | 45 | - | €1,580 | +€1,580 | |
| Taxes | 450/3 | - | €1,580 | +€1,580 | |
| Non-recurring operating income | 76A | €0 | €6,500 | +€6,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €918 | €510 | -€408 | -44.4% |
| Other operating charges | 640/8 | €1,633 | €2,275 | +€643 | +39.4% |
| Gross operating margin | 9900 | -€3,743 | €1,648 | +€5,391 | |
| Operating profit (loss) | 9901 | -€6,293 | -€1,137 | +€5,156 | +81.9% |
| Financial income | 75/76B | €2,023 | €301 | -€1,722 | -85.1% |
| Recurring financial income | 75 | €2,023 | €301 | -€1,722 | -85.1% |
| Financial charges | 65/66B | €73 | €259 | +€186 | +255% |
| Recurring financial charges | 65 | €73 | €259 | +€186 | +255% |
| Profit (loss) for the period before taxes | 9903 | -€4,344 | -€1,095 | +€3,248 | +74.8% |
| Income taxes | 67/77 | - | €2,599 | +€2,599 | |
| Profit (loss) for the period | 9904 | -€4,344 | -€3,694 | +€650 | +15.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,344 | -€3,694 | +€650 | +15.0% |
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 31 October 2026 via checked.be.