Jan Van Eijgen: what changed
Two fiscal 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 Eijgen
Largest movements
- Tangible fixed assets +€178,360
up €178,360 (+1094.9%), from €16,290 to €194,651
of which Land and buildings: +€138,123
- Cash -€104,644
down €104,644 (-95.9%), from €109,122 to €4,478
mainly Investment in fixed assets (net) (-€180,122) and Contributions, distributions and other (-€80,000)
- Deferred charges and accrued income +€9,129
up €9,129 (+59.7%), from €15,284 to €24,412
- Other debts +€92,381
up €92,381 (+578.4%), from €15,972 to €108,353
- Tax, wage and social debts -€4,176
down €4,176 (-81.6%), from €5,117 to €940
- Reserves -€3,788
down €3,788 (-3.8%), from €100,571 to €96,783
- Gross operating margin +€4,839
up €4,839 (+4.5%), from €107,007 to €111,846
- Taxes -€3,502
down €3,502 (-15.6%), from €22,417 to €18,915
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 | €140,696 | €224,626 | +€83,930 | +59.7% |
| Fixed assets | 21/28 | €16,290 | €194,651 | +€178,360 | +1094.9% |
| Tangible fixed assets | 22/27 | €16,290 | €194,651 | +€178,360 | +1094.9% |
| Land and buildings | 22 | €14,900 | €153,023 | +€138,123 | +927.0% |
| Plant, machinery and equipment | 23 | €114 | €41,368 | +€41,254 | +36197.4% |
| Furniture and vehicles | 24 | €1,276 | €260 | -€1,017 | -79.7% |
| Current assets | 29/58 | €124,405 | €29,975 | -€94,430 | -75.9% |
| Amounts receivable within one year | 40/41 | - | €1,085 | +€1,085 | |
| Other amounts receivable | 41 | - | €1,085 | +€1,085 | |
| Cash at bank and in hand | 54/58 | €109,122 | €4,478 | -€104,644 | -95.9% |
| Deferred charges and accrued income | 490/1 | €15,284 | €24,412 | +€9,129 | +59.7% |
| Total equity and liabilities | 10/49 | €140,696 | €224,626 | +€83,930 | +59.7% |
| Equity | 10/15 | €119,121 | €115,333 | -€3,788 | -3.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €100,571 | €96,783 | -€3,788 | -3.8% |
| Distributable reserves | 133 | €100,571 | €96,783 | -€3,788 | -3.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,575 | €109,293 | +€87,718 | +406.6% |
| Amounts payable within one year | 42/48 | €21,179 | €109,293 | +€88,114 | +416.0% |
| Trade debts | 44 | €90 | €0 | -€90 | -100.0% |
| Suppliers | 440/4 | €90 | €0 | -€90 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,117 | €940 | -€4,176 | -81.6% |
| Taxes | 450/3 | €5,117 | €940 | -€4,176 | -81.6% |
| Other amounts payable | 47/48 | €15,972 | €108,353 | +€92,381 | +578.4% |
| Accrued charges and deferred income | 492/3 | €396 | €0 | -€396 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,762 | +€312 | +21.5% |
| Other operating charges | 640/8 | €968 | €942 | -€26 | -2.6% |
| Non-recurring operating charges | 66A | - | €14,142 | +€14,142 | |
| Gross operating margin | 9900 | €107,007 | €111,846 | +€4,839 | +4.5% |
| Operating profit (loss) | 9901 | €104,589 | €95,000 | -€9,590 | -9.2% |
| Financial income | 75/76B | €741 | €360 | -€382 | -51.5% |
| Recurring financial income | 75 | €741 | €360 | -€382 | -51.5% |
| Financial charges | 65/66B | €299 | €232 | -€67 | -22.3% |
| Recurring financial charges | 65 | €299 | €232 | -€67 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €105,031 | €95,127 | -€9,905 | -9.4% |
| Income taxes | 67/77 | €22,417 | €18,915 | -€3,502 | -15.6% |
| Profit (loss) for the period | 9904 | €82,615 | €76,212 | -€6,403 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,615 | €76,212 | -€6,403 | -7.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.