JAN VAN DEN BOSSCHE: what changed
JAN VAN DEN BOSSCHE
Largest movements
- Cash +€30,394
up €30,394 (+24.4%), from €124,756 to €155,150
mainly Net result for the year (+€61,421) and Receivables after one year (+€12,177)
- Receivables within one year +€19,904
up €19,904 (+54.6%), from €36,450 to €56,354
of which Other amounts receivable: +€14,555
- Tangible fixed assets +€15,376
up €15,376 (+113%), from €13,666 to €29,042
of which Furniture and vehicles: +€15,686
- Receivables after one year -€12,177
down €12,177 (-12.5%), from €97,430 to €85,254
- Deferred charges and accrued income -€10,200
down €10,200 (-33.8%), from €30,175 to €19,975
- Reserves +€55,921
up €55,921 (+24.6%), from €227,283 to €283,205
of which Distributable reserves: +€55,921
- Debts after one year -€15,666
down €15,666 (-48.6%), from €32,244 to €16,579
- Gross operating margin +€5,644
up €5,644 (+6.7%), from €84,642 to €90,286
- Taxes +€1,967
up €1,967 (+9.9%), from €19,942 to €21,909
- Financial charges -€1,875
down €1,875 (-42.0%), from €4,469 to €2,594
- Other operating charges -€1,637
down €1,637 (-71.3%), from €2,297 to €659
- Depreciation +€906
up €906 (+16.0%), from €5,646 to €6,552
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 | €302,476 | €345,774 | +€43,298 | +14.3% |
| Fixed assets | 21/28 | €13,666 | €29,042 | +€15,376 | +113% |
| Tangible fixed assets | 22/27 | €13,666 | €29,042 | +€15,376 | +113% |
| Plant, machinery and equipment | 23 | €6,309 | €5,999 | -€310 | -4.9% |
| Furniture and vehicles | 24 | €7,357 | €23,042 | +€15,686 | +213% |
| Current assets | 29/58 | €288,810 | €316,732 | +€27,922 | +9.7% |
| Amounts receivable after more than one year | 29 | €97,430 | €85,254 | -€12,177 | -12.5% |
| Other amounts receivable | 291 | €97,430 | €85,254 | -€12,177 | -12.5% |
| Amounts receivable within one year | 40/41 | €36,450 | €56,354 | +€19,904 | +54.6% |
| Trade receivables | 40 | €20,191 | €25,541 | +€5,350 | +26.5% |
| Other amounts receivable | 41 | €16,258 | €30,813 | +€14,555 | +89.5% |
| Cash at bank and in hand | 54/58 | €124,756 | €155,150 | +€30,394 | +24.4% |
| Deferred charges and accrued income | 490/1 | €30,175 | €19,975 | -€10,200 | -33.8% |
| Total equity and liabilities | 10/49 | €302,476 | €345,774 | +€43,298 | +14.3% |
| Equity | 10/15 | €239,683 | €295,605 | +€55,921 | +23.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €227,283 | €283,205 | +€55,921 | +24.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €225,423 | €281,345 | +€55,921 | +24.8% |
| Amounts payable | 17/49 | €62,793 | €50,170 | -€12,623 | -20.1% |
| Amounts payable after more than one year | 17 | €32,244 | €16,579 | -€15,666 | -48.6% |
| Financial debts | 170/4 | €32,244 | €16,579 | -€15,666 | -48.6% |
| Amounts payable within one year | 42/48 | €30,549 | €33,591 | +€3,042 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €14,803 | €15,666 | +€863 | +5.8% |
| Trade debts | 44 | €3,338 | €2,500 | -€838 | -25.1% |
| Suppliers | 440/4 | €3,338 | €2,500 | -€838 | -25.1% |
| Taxes, remuneration and social security | 45 | €8,408 | €9,925 | +€1,517 | +18.0% |
| Taxes | 450/3 | €8,408 | €9,925 | +€1,517 | +18.0% |
| Other amounts payable | 47/48 | €4,000 | €5,500 | +€1,500 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,646 | €6,552 | +€906 | +16.0% |
| Other operating charges | 640/8 | €2,297 | €659 | -€1,637 | -71.3% |
| Gross operating margin | 9900 | €84,642 | €90,286 | +€5,644 | +6.7% |
| Operating profit (loss) | 9901 | €76,699 | €83,075 | +€6,376 | +8.3% |
| Financial income | 75/76B | €3,540 | €2,849 | -€690 | -19.5% |
| Recurring financial income | 75 | €3,540 | €2,849 | -€690 | -19.5% |
| Financial charges | 65/66B | €4,469 | €2,594 | -€1,875 | -42.0% |
| Recurring financial charges | 65 | €4,469 | €2,594 | -€1,875 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €75,770 | €83,331 | +€7,561 | +10.0% |
| Income taxes | 67/77 | €19,942 | €21,909 | +€1,967 | +9.9% |
| Profit (loss) for the period | 9904 | €55,827 | €61,421 | +€5,594 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,827 | €61,421 | +€5,594 | +10.0% |
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.