JAN LIMPENS: 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 LIMPENS
Largest movements
- Cash -€8,512
down €8,512 (-28.0%), from €30,382 to €21,870
mainly Trade debts (-€7,774) and Receivables within one year (-€2,916)
- Receivables within one year +€2,916
up €2,916 (+5.7%), from €50,760 to €53,676
of which Other amounts receivable: +€1,471
- Deferred charges and accrued income -€1,334
down €1,334 (-100%), from €1,334 to €0
- Profit (loss) carried forward +€14,641
up €14,641 (+85.6%), from -€17,109 to -€2,468
- Reserves -€14,018
down €14,018 (-17.0%), from €82,509 to €68,491
- Trade debts -€7,774
down €7,774 (-72.3%), from €10,746 to €2,972
- Staff costs -€70,711
down €70,711 (-100%), from €70,711 to €0
- Gross operating margin -€67,080
down €67,080, from €66,760 to -€320
- Write-downs -€6,270
down €6,270 (-100%), from €6,270 to €0
- Other operating charges -€6,119
down €6,119 (-95.8%), from €6,385 to €266
- Financial charges -€1,079
down €1,079 (-82.6%), from €1,307 to €227
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 | €82,903 | €75,546 | -€7,357 | -8.9% |
| Fixed assets | 21/28 | €427 | €0 | -€427 | -100% |
| Tangible fixed assets | 22/27 | €427 | €0 | -€427 | -100% |
| Furniture and vehicles | 24 | €427 | €0 | -€427 | -100% |
| Current assets | 29/58 | €82,476 | €75,546 | -€6,930 | -8.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €50,760 | €53,676 | +€2,916 | +5.7% |
| Trade receivables | 40 | €27,064 | €28,509 | +€1,445 | +5.3% |
| Other amounts receivable | 41 | €23,695 | €25,167 | +€1,471 | +6.2% |
| Cash at bank and in hand | 54/58 | €30,382 | €21,870 | -€8,512 | -28.0% |
| Deferred charges and accrued income | 490/1 | €1,334 | €0 | -€1,334 | -100% |
| Total equity and liabilities | 10/49 | €82,903 | €75,546 | -€7,357 | -8.9% |
| Equity | 10/15 | €71,600 | €72,223 | +€623 | +0.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,509 | €68,491 | -€14,018 | -17.0% |
| Distributable reserves | 133 | €82,509 | €68,491 | -€14,018 | -17.0% |
| Profit (loss) carried forward | 14 | -€17,109 | -€2,468 | +€14,641 | +85.6% |
| Amounts payable | 17/49 | €11,303 | €3,323 | -€7,980 | -70.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,303 | €3,323 | -€7,980 | -70.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,746 | €2,972 | -€7,774 | -72.3% |
| Suppliers | 440/4 | €10,746 | €2,972 | -€7,774 | -72.3% |
| Taxes, remuneration and social security | 45 | €557 | €351 | -€206 | -37.0% |
| Taxes | 450/3 | €557 | €351 | -€206 | -37.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €70,711 | €0 | -€70,711 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €0 | -€450 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €6,270 | €0 | -€6,270 | -100% |
| Other operating charges | 640/8 | €6,385 | €266 | -€6,119 | -95.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,760 | -€320 | -€67,080 | |
| Operating profit (loss) | 9901 | -€17,056 | -€586 | +€16,470 | +96.6% |
| Financial income | 75/76B | €1,378 | €1,663 | +€285 | +20.7% |
| Recurring financial income | 75 | €1,378 | €1,663 | +€285 | +20.7% |
| Financial charges | 65/66B | €1,307 | €227 | -€1,079 | -82.6% |
| Recurring financial charges | 65 | €1,307 | €227 | -€1,079 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,985 | €850 | +€17,835 | |
| Income taxes | 67/77 | €124 | €227 | +€103 | +82.5% |
| Profit (loss) for the period | 9904 | -€17,109 | €623 | +€17,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,109 | €623 | +€17,732 |
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 23 October 2026 via checked.be.