JAN PERSOONS: 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 PERSOONS
Largest movements
- Cash -€83,700
down €83,700 (-73.5%), from €113,905 to €30,204
mainly Contributions, distributions and other (-€62,000) and Receivables within one year (-€27,201)
- Receivables within one year +€27,201
up €27,201 (+4,317%), from €630 to €27,831
of which Trade receivables: +€24,006
- Tangible fixed assets -€8,246
down €8,246 (-26.0%), from €31,756 to €23,510
of which Furniture and vehicles: -€11,087
- Reserves -€33,000
down €33,000 (-55.1%), from €59,860 to €26,860
of which Distributable reserves: -€33,000
- Other debts -€26,000
down €26,000 (-47.3%), from €55,000 to €29,000
- Tax, wage and social debts -€6,193
down €6,193 (-91.9%), from €6,740 to €547
- Gross operating margin -€35,226
down €35,226 (-40.7%), from €86,614 to €51,389
- Taxes -€8,850
down €8,850 (-46.4%), from €19,086 to €10,236
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 | €151,657 | €86,993 | -€64,664 | -42.6% |
| Fixed assets | 21/28 | €34,856 | €26,610 | -€8,246 | -23.7% |
| Tangible fixed assets | 22/27 | €31,756 | €23,510 | -€8,246 | -26.0% |
| Land and buildings | 22 | - | €2,841 | +€2,841 | |
| Furniture and vehicles | 24 | €31,756 | €20,669 | -€11,087 | -34.9% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €116,801 | €60,383 | -€56,418 | -48.3% |
| Amounts receivable within one year | 40/41 | €630 | €27,831 | +€27,201 | +4,317% |
| Trade receivables | 40 | - | €24,006 | +€24,006 | |
| Other amounts receivable | 41 | €630 | €3,825 | +€3,195 | +507% |
| Cash at bank and in hand | 54/58 | €113,905 | €30,204 | -€83,700 | -73.5% |
| Deferred charges and accrued income | 490/1 | €2,266 | €2,347 | +€81 | +3.6% |
| Total equity and liabilities | 10/49 | €151,657 | €86,993 | -€64,664 | -42.6% |
| Equity | 10/15 | €89,344 | €56,511 | -€32,833 | -36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,860 | €26,860 | -€33,000 | -55.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,000 | €25,000 | -€33,000 | -56.9% |
| Profit (loss) carried forward | 14 | €10,884 | €11,051 | +€167 | +1.5% |
| Amounts payable | 17/49 | €62,313 | €30,483 | -€31,831 | -51.1% |
| Amounts payable within one year | 42/48 | €62,166 | €30,338 | -€31,829 | -51.2% |
| Trade debts | 44 | €426 | €791 | +€364 | +85.4% |
| Suppliers | 440/4 | €426 | €791 | +€364 | +85.4% |
| Taxes, remuneration and social security | 45 | €6,740 | €547 | -€6,193 | -91.9% |
| Taxes | 450/3 | €6,740 | €547 | -€6,193 | -91.9% |
| Other amounts payable | 47/48 | €55,000 | €29,000 | -€26,000 | -47.3% |
| Accrued charges and deferred income | 492/3 | €147 | €145 | -€2 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,364 | €11,305 | -€60 | -0.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €86,614 | €51,389 | -€35,226 | -40.7% |
| Operating profit (loss) | 9901 | €74,745 | €39,565 | -€35,181 | -47.1% |
| Financial charges | 65/66B | €165 | €162 | -€3 | -1.7% |
| Recurring financial charges | 65 | €165 | €162 | -€3 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €74,580 | €39,402 | -€35,178 | -47.2% |
| Income taxes | 67/77 | €19,086 | €10,236 | -€8,850 | -46.4% |
| Profit (loss) for the period | 9904 | €55,494 | €29,167 | -€26,327 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,494 | €29,167 | -€26,327 | -47.4% |
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 15 October 2026 via checked.be.