JAN VAN DER BIEST: 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 DER BIEST
Largest movements
- Current investments -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Tangible fixed assets +€33,518
up €33,518 (+24.5%), from €136,882 to €170,400
of which Furniture and vehicles: +€59,859
- Cash +€7,977
up €7,977 (+2.9%), from €272,381 to €280,358
mainly Depreciation (+€69,159) and Net result for the year (+€60,764)
- Receivables within one year +€7,416
up €7,416 (+56.9%), from €13,040 to €20,456
- Debts after one year +€30,909
up €30,909 (+37.0%), from €83,628 to €114,537
- Reserves -€27,656
down €27,656 (-7.1%), from €387,624 to €359,968
of which Distributable reserves: -€27,656
- Other debts +€7,260
new in 2025: €7,260
- Gross operating margin -€10,410
down €10,410 (-6.1%), from €171,219 to €160,809
- Depreciation +€4,026
up €4,026 (+6.2%), from €65,132 to €69,159
- Taxes -€3,607
down €3,607 (-13.2%), from €27,364 to €23,757
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €542,303 | €551,214 | +€8,911 | +1.6% |
| Fixed assets | 21/28 | €136,882 | €170,400 | +€33,518 | +24.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €136,882 | €170,400 | +€33,518 | +24.5% |
| Plant, machinery and equipment | 23 | €11,233 | €7,448 | -€3,785 | -33.7% |
| Furniture and vehicles | 24 | €37,089 | €96,947 | +€59,859 | +161% |
| Other tangible fixed assets | 26 | €88,560 | €66,004 | -€22,556 | -25.5% |
| Current assets | 29/58 | €405,421 | €380,814 | -€24,607 | -6.1% |
| Amounts receivable within one year | 40/41 | €13,040 | €20,456 | +€7,416 | +56.9% |
| Other amounts receivable | 41 | €13,040 | €20,456 | +€7,416 | +56.9% |
| Current investments | 50/53 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €272,381 | €280,358 | +€7,977 | +2.9% |
| Total equity and liabilities | 10/49 | €542,303 | €551,214 | +€8,911 | +1.6% |
| Equity | 10/15 | €406,224 | €378,568 | -€27,656 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €387,624 | €359,968 | -€27,656 | -7.1% |
| Tax-exempt reserves | 132 | €24,678 | €24,678 | = | 0.0% |
| Distributable reserves | 133 | €362,946 | €335,290 | -€27,656 | -7.6% |
| Amounts payable | 17/49 | €136,079 | €172,646 | +€36,567 | +26.9% |
| Amounts payable after more than one year | 17 | €83,628 | €114,537 | +€30,909 | +37.0% |
| Financial debts | 170/4 | €83,628 | €114,537 | +€30,909 | +37.0% |
| Amounts payable within one year | 42/48 | €52,451 | €58,109 | +€5,658 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €37,805 | €36,870 | -€935 | -2.5% |
| Trade debts | 44 | €3,650 | €4,679 | +€1,029 | +28.2% |
| Suppliers | 440/4 | €3,650 | €4,679 | +€1,029 | +28.2% |
| Taxes, remuneration and social security | 45 | €10,996 | €9,300 | -€1,696 | -15.4% |
| Taxes | 450/3 | €10,996 | €9,300 | -€1,696 | -15.4% |
| Other amounts payable | 47/48 | - | €7,260 | +€7,260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,132 | €69,159 | +€4,026 | +6.2% |
| Other operating charges | 640/8 | €1,403 | €1,443 | +€40 | +2.9% |
| Gross operating margin | 9900 | €171,219 | €160,809 | -€10,410 | -6.1% |
| Operating profit (loss) | 9901 | €104,684 | €90,207 | -€14,477 | -13.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +4,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,400% |
| Financial charges | 65/66B | €5,085 | €5,687 | +€602 | +11.8% |
| Recurring financial charges | 65 | €5,085 | €5,687 | +€602 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €99,599 | €84,520 | -€15,078 | -15.1% |
| Income taxes | 67/77 | €27,364 | €23,757 | -€3,607 | -13.2% |
| Profit (loss) for the period | 9904 | €72,235 | €60,764 | -€11,471 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,235 | €60,764 | -€11,471 | -15.9% |
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 30 October 2026 via checked.be.