Jan Van Backlé: 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 Van Backlé
Largest movements
- Receivables within one year +€32,573
up €32,573 (+377.7%), from €8,624 to €41,197
of which Trade receivables: +€32,433
- Tangible fixed assets +€6,004
up €6,004 (+296.5%), from €2,025 to €8,029
of which Other tangible fixed assets: +€6,574
- Cash -€4,390
down €4,390 (-30.5%), from €14,395 to €10,005
mainly Receivables within one year (-€32,573) and Investment in fixed assets (net) (-€6,586)
- Reserves +€22,296
up €22,296 (+1532.9%), from €1,454 to €23,750
- Tax, wage and social debts +€6,395
up €6,395 (+166.8%), from €3,833 to €10,227
- Other debts +€5,941
up €5,941 (+115.5%), from €5,142 to €11,083
- Gross operating margin +€49,680
up €49,680, from -€8,460 to €41,220
- Taxes +€9,001
up €9,001 (+3344.4%), from €269 to €9,270
- Other operating charges +€7,535
up €7,535 (+564.9%), from €1,334 to €8,869
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.
Cash bridge derived
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 | €25,044 | €59,232 | +€34,187 | +136.5% |
| Fixed assets | 21/28 | €2,025 | €8,029 | +€6,004 | +296.5% |
| Tangible fixed assets | 22/27 | €2,025 | €8,029 | +€6,004 | +296.5% |
| Furniture and vehicles | 24 | €2,025 | €1,455 | -€570 | -28.1% |
| Other tangible fixed assets | 26 | - | €6,574 | +€6,574 | |
| Current assets | 29/58 | €23,019 | €51,202 | +€28,183 | +122.4% |
| Amounts receivable within one year | 40/41 | €8,624 | €41,197 | +€32,573 | +377.7% |
| Trade receivables | 40 | €8,423 | €40,856 | +€32,433 | +385.1% |
| Other amounts receivable | 41 | €201 | €341 | +€140 | +69.5% |
| Cash at bank and in hand | 54/58 | €14,395 | €10,005 | -€4,390 | -30.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,044 | €59,232 | +€34,187 | +136.5% |
| Equity | 10/15 | €13,854 | €36,150 | +€22,296 | +160.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,454 | €23,750 | +€22,296 | +1532.9% |
| Distributable reserves | 133 | €1,454 | €23,750 | +€22,296 | +1532.9% |
| Amounts payable | 17/49 | €11,190 | €23,081 | +€11,891 | +106.3% |
| Amounts payable within one year | 42/48 | €11,090 | €22,980 | +€11,889 | +107.2% |
| Trade debts | 44 | €2,115 | €1,669 | -€446 | -21.1% |
| Suppliers | 440/4 | €2,115 | €1,669 | -€446 | -21.1% |
| Taxes, remuneration and social security | 45 | €3,833 | €10,227 | +€6,395 | +166.8% |
| Taxes | 450/3 | €3,833 | €10,227 | +€6,395 | +166.8% |
| Other amounts payable | 47/48 | €5,142 | €11,083 | +€5,941 | +115.5% |
| Accrued charges and deferred income | 492/3 | €99 | €101 | +€2 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €570 | €582 | +€12 | +2.1% |
| Other operating charges | 640/8 | €1,334 | €8,869 | +€7,535 | +564.9% |
| Gross operating margin | 9900 | -€8,460 | €41,220 | +€49,680 | |
| Operating profit (loss) | 9901 | -€10,364 | €31,769 | +€42,133 | |
| Financial income | 75/76B | €92 | €37 | -€54 | -59.2% |
| Recurring financial income | 75 | €92 | €37 | -€54 | -59.2% |
| Financial charges | 65/66B | €131 | €241 | +€109 | +83.1% |
| Recurring financial charges | 65 | €131 | €241 | +€109 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,404 | €31,565 | +€41,969 | |
| Income taxes | 67/77 | €269 | €9,270 | +€9,001 | +3344.4% |
| Profit (loss) for the period | 9904 | -€10,673 | €22,296 | +€32,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,673 | €22,296 | +€32,969 |
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 10 October 2026 via checked.be.