Jan Van den Bulck: what changed
What changed
Jan Van den Bulck
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
-€3,152
2025 · -€1,352-€1,800
Equity
€38,073
2025 · €41,225-€3,152
Cash
€1,368
2025 · €1,116+€252
Balance sheet total
€39,541
2025 · €52,579-€13,038
Largest movements
Assets
- Tangible fixed assets -€12,418
down €12,418 (-27.7%), from €44,830 to €32,412
of which Furniture and vehicles: -€14,231
- Receivables within one year -€902
down €902 (-16.0%), from €5,645 to €4,743
of which Other amounts receivable: -€867
Equity and liabilities
- Other debts -€9,630
down €9,630 (-100%), from €9,630 to €0
- Profit (loss) carried forward -€3,152
down €3,152 (-13.9%), from -€22,700 to -€25,852
Income statement
- Other operating charges +€960
up €960 (+98.5%), from €975 to €1,935
- Gross operating margin -€551
down €551 (-3.9%), from €14,254 to €13,703
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€1,352
Gross operating margin
-€551
Depreciation
-€108
Other operating charges
-€960
Financial income
-€30
Financial charges
-€60
Taxes
-€90
Result 2026
-€3,152
lowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,050
Investment
-€1,921
Financing
+€122
Cash 2025
€1,116
From operations (derived)
+€2,050
Net result for the year
-€3,152
Depreciation
+€14,339
Receivables within one year
+€902
Smaller working-capital items
-€55
Trade debts
-€353
Other debts
-€9,630
Investment (derived)
-€1,921
Investment in fixed assets (net)
-€1,921
Financing
+€122
Short-term financial debts
+€122
Cash 2026
€1,368
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,579 | €39,541 | -€13,038 | -24.8% |
| Fixed assets | 21/28 | €44,830 | €32,412 | -€12,418 | -27.7% |
| Tangible fixed assets | 22/27 | €44,830 | €32,412 | -€12,418 | -27.7% |
| Plant, machinery and equipment | 23 | - | €1,812 | +€1,812 | |
| Furniture and vehicles | 24 | €44,830 | €30,600 | -€14,231 | -31.7% |
| Current assets | 29/58 | €7,749 | €7,129 | -€620 | -8.0% |
| Amounts receivable within one year | 40/41 | €5,645 | €4,743 | -€902 | -16.0% |
| Trade receivables | 40 | €3,026 | €2,991 | -€35 | -1.1% |
| Other amounts receivable | 41 | €2,620 | €1,752 | -€867 | -33.1% |
| Cash at bank and in hand | 54/58 | €1,116 | €1,368 | +€252 | +22.5% |
| Deferred charges and accrued income | 490/1 | €988 | €1,018 | +€30 | +3.1% |
| Total equity and liabilities | 10/49 | €52,579 | €39,541 | -€13,038 | -24.8% |
| Equity | 10/15 | €41,225 | €38,073 | -€3,152 | -7.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €45,375 | €45,375 | = | 0.0% |
| Distributable reserves | 133 | €45,375 | €45,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,700 | -€25,852 | -€3,152 | -13.9% |
| Amounts payable | 17/49 | €11,354 | €1,468 | -€9,886 | -87.1% |
| Amounts payable within one year | 42/48 | €11,354 | €1,468 | -€9,886 | -87.1% |
| Financial debts | 43 | - | €122 | +€122 | |
| Credit institutions | 430/8 | - | €122 | +€122 | |
| Trade debts | 44 | €353 | €0 | -€353 | -100% |
| Suppliers | 440/4 | €353 | €0 | -€353 | -100% |
| Taxes, remuneration and social security | 45 | €1,371 | €1,346 | -€25 | -1.8% |
| Taxes | 450/3 | €1,371 | €1,346 | -€25 | -1.8% |
| Other amounts payable | 47/48 | €9,630 | €0 | -€9,630 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,231 | €14,339 | +€108 | +0.8% |
| Other operating charges | 640/8 | €975 | €1,935 | +€960 | +98.5% |
| Gross operating margin | 9900 | €14,254 | €13,703 | -€551 | -3.9% |
| Operating profit (loss) | 9901 | -€951 | -€2,571 | -€1,620 | -170% |
| Financial income | 75/76B | €30 | €0 | -€30 | -99.3% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -99.3% |
| Financial charges | 65/66B | €203 | €263 | +€60 | +29.6% |
| Recurring financial charges | 65 | €203 | €263 | +€60 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,123 | -€2,833 | -€1,710 | -152% |
| Income taxes | 67/77 | €228 | €319 | +€90 | +39.6% |
| Profit (loss) for the period | 9904 | -€1,352 | -€3,152 | -€1,800 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,352 | -€3,152 | -€1,800 | -133% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.