JAN'S BOOMGAARD: 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.
What changed
JAN'S BOOMGAARD
NACE 68.310, Real estate agency activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €2.1m-€765,134
Equity
€21.6m
2024 · €20.7m+€948,019
Cash
€248,868
2024 · €151,989+€96,879
Balance sheet total
€27.0m
2024 · €25.9m+€1.1m
Largest movements
Assets
- Current investments +€1.9m
up €1.9m (+38,171%), from €5,096 to €2.0m
- Tangible fixed assets -€682,607
down €682,607 (-14.6%), from €4.7m to €4.0m
of which Land and buildings: -€719,135
Equity and liabilities
- Reserves +€948,000
up €948,000 (+5.6%), from €16.8m to €17.8m
Income statement
- Financial income -€904,337
down €904,337 (-36.3%), from €2.5m to €1.6m
- Taxes -€76,531
down €76,531 (-36.6%), from €209,124 to €132,593
- Financial charges -€42,537
down €42,537 (-85.2%), from €49,950 to €7,412
- Gross operating margin +€23,498
up €23,498 (+34.4%), from €68,234 to €91,732
- Depreciation -€19,827
down €19,827 (-9.7%), from €204,992 to €185,165
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.
Result 2024
€2.1m
Gross operating margin
+€23,498
Staff costs
-€5,330
Depreciation
+€19,827
Other operating charges
-€17,860
Financial income
-€904,337
Financial charges
+€42,537
Taxes
+€76,531
Result 2025
€1.3m
raises the resultlowers the result
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.
From operations
+€1.9m
Investment
-€1.4m
Financing
-€375,000
Cash 2024
€151,989
From operations (derived)
+€1.9m
Net result for the year
+€1.3m
Depreciation
+€185,165
Receivables within one year
+€256,235
Deferred charges and accrued income
-€15,515
Trade debts
+€69,385
Tax, wage and social debts
+€125,468
Other debts
-€28,987
Accrued charges and deferred income
+€4,710
Investment (derived)
-€1.4m
Investment in fixed assets (net)
+€497,442
Current investments
-€1.9m
Financing
-€375,000
Contributions, distributions and other
-€375,000
Cash 2025
€248,868
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,883,804 | €27,002,398 | +€1.1m | +4.3% |
| Fixed assets | 21/28 | €14,294,160 | €13,611,553 | -€682,607 | -4.8% |
| Tangible fixed assets | 22/27 | €4,670,533 | €3,987,926 | -€682,607 | -14.6% |
| Land and buildings | 22 | €4,064,082 | €3,344,948 | -€719,135 | -17.7% |
| Furniture and vehicles | 24 | €606,451 | €642,978 | +€36,527 | +6.0% |
| Financial fixed assets | 28 | €9,623,627 | €9,623,627 | = | 0.0% |
| Current assets | 29/58 | €11,589,644 | €13,390,846 | +€1.8m | +15.5% |
| Amounts receivable within one year | 40/41 | €11,272,323 | €11,016,087 | -€256,235 | -2.3% |
| Trade receivables | 40 | €14,932 | €14,932 | = | 0.0% |
| Other amounts receivable | 41 | €11,257,391 | €11,001,156 | -€256,235 | -2.3% |
| Current investments | 50/53 | €5,096 | €1,950,138 | +€1.9m | +38,171% |
| Cash at bank and in hand | 54/58 | €151,989 | €248,868 | +€96,879 | +63.7% |
| Deferred charges and accrued income | 490/1 | €160,237 | €175,752 | +€15,515 | +9.7% |
| Total equity and liabilities | 10/49 | €25,883,804 | €27,002,398 | +€1.1m | +4.3% |
| Equity | 10/15 | €20,653,545 | €21,601,564 | +€948,019 | +4.6% |
| Contributions | 10/11 | €3,800,000 | €3,800,000 | = | 0.0% |
| Reserves | 13 | €16,848,000 | €17,796,000 | +€948,000 | +5.6% |
| Distributable reserves | 133 | €16,848,000 | €17,796,000 | +€948,000 | +5.6% |
| Profit (loss) carried forward | 14 | €5,545 | €5,564 | +€19 | +0.3% |
| Amounts payable | 17/49 | €5,230,259 | €5,400,835 | +€170,575 | +3.3% |
| Amounts payable within one year | 42/48 | €5,227,636 | €5,393,501 | +€165,865 | +3.2% |
| Trade debts | 44 | €5,318 | €74,703 | +€69,385 | +1,305% |
| Suppliers | 440/4 | €5,318 | €74,703 | +€69,385 | +1,305% |
| Taxes, remuneration and social security | 45 | €222,714 | €348,181 | +€125,468 | +56.3% |
| Taxes | 450/3 | €222,714 | €344,018 | +€121,304 | +54.5% |
| Remuneration and social security | 454/9 | - | €4,163 | +€4,163 | |
| Other amounts payable | 47/48 | €4,999,604 | €4,970,617 | -€28,987 | -0.6% |
| Accrued charges and deferred income | 492/3 | €2,623 | €7,333 | +€4,710 | +180% |
| Non-recurring operating income | 76A | - | €108,910 | +€108,910 | |
| Remuneration, social security and pensions | 62 | - | €5,330 | +€5,330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,992 | €185,165 | -€19,827 | -9.7% |
| Other operating charges | 640/8 | €9,292 | €27,152 | +€17,860 | +192% |
| Gross operating margin | 9900 | €68,234 | €91,732 | +€23,498 | +34.4% |
| Operating profit (loss) | 9901 | -€146,050 | -€125,915 | +€20,135 | +13.8% |
| Financial income | 75/76B | €2,493,276 | €1,588,939 | -€904,337 | -36.3% |
| Recurring financial income | 75 | €2,493,276 | €1,588,939 | -€904,337 | -36.3% |
| Financial charges | 65/66B | €49,950 | €7,412 | -€42,537 | -85.2% |
| Recurring financial charges | 65 | €49,950 | €7,412 | -€42,537 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | €2,297,277 | €1,455,612 | -€841,665 | -36.6% |
| Income taxes | 67/77 | €209,124 | €132,593 | -€76,531 | -36.6% |
| Profit (loss) for the period | 9904 | €2,088,153 | €1,323,019 | -€765,134 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,088,153 | €1,323,019 | -€765,134 | -36.6% |
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 26 October 2026 via checked.be.