JAN RYCKAERT CONSULT: what changed
JAN RYCKAERT CONSULT
Largest movements
- Cash +€53,307
up €53,307 (+293%), from €18,190 to €71,497
mainly Current investments (+€35,000) and Stocks and contracts (+€19,492)
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Stocks and contracts -€19,492
down €19,492 (-100%), from €19,492 to €0
- Tangible fixed assets +€4,367
up €4,367 (+8.7%), from €50,003 to €54,370
of which Furniture and vehicles: +€5,383
- Deferred charges and accrued income -€1,442
down €1,442 (-61.6%), from €2,341 to €899
- Reserves +€12,484
up €12,484 (+13.3%), from €93,703 to €106,187
of which Distributable reserves: +€12,484
- Tax, wage and social debts -€9,242
down €9,242 (-88.3%), from €10,470 to €1,227
- Trade debts -€1,298
down €1,298 (-52.7%), from €2,462 to €1,163
- Gross operating margin -€12,777
down €12,777 (-28.1%), from €45,494 to €32,717
- Taxes -€4,311
down €4,311 (-45.9%), from €9,401 to €5,090
- Depreciation +€2,552
up €2,552 (+22.1%), from €11,532 to €14,084
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,234 | €127,178 | +€1,944 | +1.6% |
| Fixed assets | 21/28 | €50,003 | €54,370 | +€4,367 | +8.7% |
| Tangible fixed assets | 22/27 | €50,003 | €54,370 | +€4,367 | +8.7% |
| Land and buildings | 22 | €30,903 | €29,887 | -€1,016 | -3.3% |
| Furniture and vehicles | 24 | €19,100 | €24,483 | +€5,383 | +28.2% |
| Current assets | 29/58 | €75,231 | €72,808 | -€2,423 | -3.2% |
| Stocks and contracts in progress | 3 | €19,492 | €0 | -€19,492 | -100% |
| Stocks | 30/36 | €19,492 | €0 | -€19,492 | -100% |
| Amounts receivable within one year | 40/41 | €209 | €412 | +€203 | +97.5% |
| Other amounts receivable | 41 | €209 | €412 | +€203 | +97.5% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €18,190 | €71,497 | +€53,307 | +293% |
| Deferred charges and accrued income | 490/1 | €2,341 | €899 | -€1,442 | -61.6% |
| Total equity and liabilities | 10/49 | €125,234 | €127,178 | +€1,944 | +1.6% |
| Equity | 10/15 | €112,303 | €124,787 | +€12,484 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,703 | €106,187 | +€12,484 | +13.3% |
| Tax-exempt reserves | 132 | €3,161 | €3,161 | = | 0.0% |
| Distributable reserves | 133 | €90,542 | €103,027 | +€12,484 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,931 | €2,391 | -€10,540 | -81.5% |
| Amounts payable within one year | 42/48 | €12,931 | €2,391 | -€10,540 | -81.5% |
| Trade debts | 44 | €2,462 | €1,163 | -€1,298 | -52.7% |
| Suppliers | 440/4 | €2,462 | €1,163 | -€1,298 | -52.7% |
| Taxes, remuneration and social security | 45 | €10,470 | €1,227 | -€9,242 | -88.3% |
| Taxes | 450/3 | €10,470 | €1,227 | -€9,242 | -88.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,532 | €14,084 | +€2,552 | +22.1% |
| Other operating charges | 640/8 | €1,292 | €1,320 | +€28 | +2.2% |
| Gross operating margin | 9900 | €45,494 | €32,717 | -€12,777 | -28.1% |
| Operating profit (loss) | 9901 | €32,670 | €17,313 | -€15,357 | -47.0% |
| Financial income | 75/76B | €291 | €376 | +€84 | +29.0% |
| Recurring financial income | 75 | €291 | €376 | +€84 | +29.0% |
| Financial charges | 65/66B | €114 | €114 | +€0 | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €32,847 | €17,575 | -€15,273 | -46.5% |
| Income taxes | 67/77 | €9,401 | €5,090 | -€4,311 | -45.9% |
| Profit (loss) for the period | 9904 | €23,446 | €12,484 | -€10,962 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,446 | €12,484 | -€10,962 | -46.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.