JAN LUYTENS SERVICES: 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 LUYTENS SERVICES
Largest movements
- Current investments +€136,575
up €136,575 (+67.6%), from €202,106 to €338,681
- Cash -€28,125
down €28,125 (-9.0%), from €313,281 to €285,156
mainly Current investments (-€136,575) and Receivables within one year (-€2,500)
- Tangible fixed assets -€9,699
down €9,699 (-47.0%), from €20,634 to €10,935
of which Furniture and vehicles: -€9,303
- Reserves +€96,927
up €96,927 (+17.8%), from €543,149 to €640,076
- Gross operating margin +€38,952
up €38,952 (+39.9%), from €97,527 to €136,479
- Financial income -€18,505
down €18,505 (-40.9%), from €45,192 to €26,687
of which Non-recurring financial income: -€36,428
- Taxes +€13,912
up €13,912 (+49.5%), from €28,090 to €42,002
- Financial charges +€3,691
up €3,691 (+35.9%), from €10,276 to €13,967
of which Non-recurring financial charges: +€2,918
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 | €562,154 | €664,533 | +€102,379 | +18.2% |
| Fixed assets | 21/28 | €20,634 | €10,935 | -€9,699 | -47.0% |
| Tangible fixed assets | 22/27 | €20,634 | €10,935 | -€9,699 | -47.0% |
| Plant, machinery and equipment | 23 | €858 | €512 | -€346 | -40.3% |
| Furniture and vehicles | 24 | €18,676 | €9,372 | -€9,303 | -49.8% |
| Other tangible fixed assets | 26 | €1,100 | €1,050 | -€50 | -4.5% |
| Current assets | 29/58 | €541,520 | €653,598 | +€112,078 | +20.7% |
| Amounts receivable within one year | 40/41 | €24,581 | €27,081 | +€2,500 | +10.2% |
| Trade receivables | 40 | €20,382 | €22,777 | +€2,395 | +11.8% |
| Other amounts receivable | 41 | €4,199 | €4,304 | +€105 | +2.5% |
| Current investments | 50/53 | €202,106 | €338,681 | +€136,575 | +67.6% |
| Cash at bank and in hand | 54/58 | €313,281 | €285,156 | -€28,125 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,551 | €2,680 | +€1,128 | +72.7% |
| Total equity and liabilities | 10/49 | €562,154 | €664,533 | +€102,379 | +18.2% |
| Equity | 10/15 | €555,549 | €652,476 | +€96,927 | +17.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €543,149 | €640,076 | +€96,927 | +17.8% |
| Distributable reserves | 133 | €543,149 | €640,076 | +€96,927 | +17.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,605 | €12,058 | +€5,452 | +82.5% |
| Amounts payable within one year | 42/48 | €6,605 | €12,058 | +€5,452 | +82.5% |
| Trade debts | 44 | €1,138 | €1,412 | +€275 | +24.2% |
| Suppliers | 440/4 | €1,138 | €1,412 | +€275 | +24.2% |
| Taxes, remuneration and social security | 45 | €4,618 | €10,645 | +€6,027 | +131% |
| Taxes | 450/3 | €4,618 | €10,645 | +€6,027 | +131% |
| Other amounts payable | 47/48 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,822 | €9,699 | -€122 | -1.2% |
| Other operating charges | 640/8 | €566 | €571 | +€5 | +0.9% |
| Gross operating margin | 9900 | €97,527 | €136,479 | +€38,952 | +39.9% |
| Operating profit (loss) | 9901 | €87,140 | €126,209 | +€39,069 | +44.8% |
| Financial income | 75/76B | €45,192 | €26,687 | -€18,505 | -40.9% |
| Recurring financial income | 75 | €7,668 | €25,591 | +€17,923 | +234% |
| Non-recurring financial income | 76B | €37,524 | €1,096 | -€36,428 | -97.1% |
| Financial charges | 65/66B | €10,276 | €13,967 | +€3,691 | +35.9% |
| Recurring financial charges | 65 | €2,789 | €3,563 | +€774 | +27.7% |
| Non-recurring financial charges | 66B | €7,486 | €10,404 | +€2,918 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | €122,056 | €138,929 | +€16,873 | +13.8% |
| Income taxes | 67/77 | €28,090 | €42,002 | +€13,912 | +49.5% |
| Profit (loss) for the period | 9904 | €93,966 | €96,927 | +€2,961 | +3.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €93,966 | €96,927 | +€2,961 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.