Jan Ost: 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 Ost
Largest movements
- Cash +€12,666
up €12,666 (+144%), from €8,813 to €21,479
mainly Net result for the year (+€12,871) and Depreciation (+€5,166)
- Receivables within one year +€6,690
up €6,690 (+250%), from €2,674 to €9,365
of which Trade receivables: +€6,703
- Tangible fixed assets -€5,166
down €5,166 (-49.5%), from €10,446 to €5,280
of which Furniture and vehicles: -€4,785
- Reserves +€12,871
up €12,871 (+137%), from €9,383 to €22,254
- Tax, wage and social debts +€4,215
up €4,215 (+90.0%), from €4,684 to €8,900
- Other debts -€2,893
down €2,893 (-54.5%), from €5,313 to €2,420
- Gross operating margin +€5,290
up €5,290 (+28.5%), from €18,593 to €23,883
- Taxes +€1,656
up €1,656 (+45.6%), from €3,631 to €5,287
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 | €21,933 | €36,366 | +€14,433 | +65.8% |
| Fixed assets | 21/28 | €10,446 | €5,280 | -€5,166 | -49.5% |
| Tangible fixed assets | 22/27 | €10,446 | €5,280 | -€5,166 | -49.5% |
| Plant, machinery and equipment | 23 | €772 | €390 | -€382 | -49.5% |
| Furniture and vehicles | 24 | €9,674 | €4,890 | -€4,785 | -49.5% |
| Current assets | 29/58 | €11,487 | €31,087 | +€19,599 | +171% |
| Amounts receivable within one year | 40/41 | €2,674 | €9,365 | +€6,690 | +250% |
| Trade receivables | 40 | €2,661 | €9,365 | +€6,703 | +252% |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100% |
| Cash at bank and in hand | 54/58 | €8,813 | €21,479 | +€12,666 | +144% |
| Deferred charges and accrued income | 490/1 | - | €243 | +€243 | |
| Total equity and liabilities | 10/49 | €21,933 | €36,366 | +€14,433 | +65.8% |
| Equity | 10/15 | €11,383 | €24,254 | +€12,871 | +113% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,383 | €22,254 | +€12,871 | +137% |
| Distributable reserves | 133 | €9,383 | €22,254 | +€12,871 | +137% |
| Amounts payable | 17/49 | €10,550 | €12,112 | +€1,562 | +14.8% |
| Amounts payable within one year | 42/48 | €10,550 | €12,112 | +€1,562 | +14.8% |
| Trade debts | 44 | €553 | €792 | +€240 | +43.3% |
| Suppliers | 440/4 | €553 | €792 | +€240 | +43.3% |
| Taxes, remuneration and social security | 45 | €4,684 | €8,900 | +€4,215 | +90.0% |
| Taxes | 450/3 | €4,684 | €8,900 | +€4,215 | +90.0% |
| Other amounts payable | 47/48 | €5,313 | €2,420 | -€2,893 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,054 | €5,166 | +€112 | +2.2% |
| Other operating charges | 640/8 | €437 | €469 | +€32 | +7.2% |
| Gross operating margin | 9900 | €18,593 | €23,883 | +€5,290 | +28.5% |
| Operating profit (loss) | 9901 | €13,102 | €18,248 | +€5,146 | +39.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €88 | €90 | +€2 | +2.2% |
| Recurring financial charges | 65 | €88 | €90 | +€2 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €13,014 | €18,158 | +€5,144 | +39.5% |
| Income taxes | 67/77 | €3,631 | €5,287 | +€1,656 | +45.6% |
| Profit (loss) for the period | 9904 | €9,383 | €12,871 | +€3,488 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,383 | €12,871 | +€3,488 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.