JAN VAN EYCK: 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 EYCK
Largest movements
- Tangible fixed assets +€139,527
up €139,527 (+66.4%), from €209,984 to €349,511
of which Land and buildings: +€132,523
- Receivables after one year -€22,271
no longer reported in 2025 (was €22,271)
- Receivables within one year -€4,756
down €4,756 (-80.7%), from €5,896 to €1,140
of which Other amounts receivable: -€3,721
- Debts after one year +€53,200
up €53,200 (+81.8%), from €65,059 to €118,259
- Other debts +€48,002
new in 2025: €48,002
- Current portion of long-term debt +€10,805
up €10,805 (+47.8%), from €22,620 to €33,424
- Tax, wage and social debts +€5,392
up €5,392 (+3,595%), from €150 to €5,542
- Staff costs -€13,401
down €13,401 (-26.5%), from €50,594 to €37,193
- Depreciation +€7,475
up €7,475 (+127%), from €5,887 to €13,362
- Gross operating margin -€4,724
down €4,724 (-6.7%), from €70,655 to €65,931
- Other operating charges +€4,197
up €4,197 (+212%), from €1,984 to €6,181
- Financial charges -€1,160
down €1,160 (-12.6%), from €9,187 to €8,027
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 | €238,867 | €353,161 | +€114,294 | +47.8% |
| Fixed assets | 21/28 | €209,984 | €349,511 | +€139,527 | +66.4% |
| Tangible fixed assets | 22/27 | €209,984 | €349,511 | +€139,527 | +66.4% |
| Land and buildings | 22 | €209,984 | €342,507 | +€132,523 | +63.1% |
| Plant, machinery and equipment | 23 | - | €7,004 | +€7,004 | |
| Current assets | 29/58 | €28,882 | €3,650 | -€25,233 | -87.4% |
| Amounts receivable after more than one year | 29 | €22,271 | - | -€22,271 | |
| Other amounts receivable | 291 | €22,271 | - | -€22,271 | |
| Stocks and contracts in progress | 3 | - | €2,510 | +€2,510 | |
| Stocks | 30/36 | - | €2,510 | +€2,510 | |
| Amounts receivable within one year | 40/41 | €5,896 | €1,140 | -€4,756 | -80.7% |
| Trade receivables | 40 | €1,035 | - | -€1,035 | |
| Other amounts receivable | 41 | €4,861 | €1,140 | -€3,721 | -76.5% |
| Cash at bank and in hand | 54/58 | €150 | - | -€150 | |
| Deferred charges and accrued income | 490/1 | €566 | - | -€566 | |
| Total equity and liabilities | 10/49 | €238,867 | €353,161 | +€114,294 | +47.8% |
| Equity | 10/15 | €106,785 | €107,632 | +€848 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €88,193 | €89,040 | +€848 | +1.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €86,333 | €87,181 | +€848 | +1.0% |
| Amounts payable | 17/49 | €132,082 | €245,529 | +€113,447 | +85.9% |
| Amounts payable after more than one year | 17 | €65,059 | €118,259 | +€53,200 | +81.8% |
| Financial debts | 170/4 | €65,059 | €118,259 | +€53,200 | +81.8% |
| Amounts payable within one year | 42/48 | €67,024 | €127,270 | +€60,246 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €22,620 | €33,424 | +€10,805 | +47.8% |
| Financial debts | 43 | €13,989 | €11,261 | -€2,728 | -19.5% |
| Credit institutions | 430/8 | €13,989 | €11,261 | -€2,728 | -19.5% |
| Trade debts | 44 | €30,265 | €29,041 | -€1,224 | -4.0% |
| Suppliers | 440/4 | €30,265 | €29,041 | -€1,224 | -4.0% |
| Taxes, remuneration and social security | 45 | €150 | €5,542 | +€5,392 | +3,595% |
| Taxes | 450/3 | €150 | €5,542 | +€5,392 | +3,595% |
| Other amounts payable | 47/48 | - | €48,002 | +€48,002 | |
| Remuneration, social security and pensions | 62 | €50,594 | €37,193 | -€13,401 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,887 | €13,362 | +€7,475 | +127% |
| Other operating charges | 640/8 | €1,984 | €6,181 | +€4,197 | +212% |
| Gross operating margin | 9900 | €70,655 | €65,931 | -€4,724 | -6.7% |
| Operating profit (loss) | 9901 | €12,189 | €9,195 | -€2,995 | -24.6% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.0% |
| Financial charges | 65/66B | €9,187 | €8,027 | -€1,160 | -12.6% |
| Recurring financial charges | 65 | €9,187 | €8,027 | -€1,160 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €3,006 | €1,168 | -€1,838 | -61.1% |
| Income taxes | 67/77 | €1,360 | €320 | -€1,040 | -76.5% |
| Profit (loss) for the period | 9904 | €1,646 | €848 | -€798 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,646 | €848 | -€798 | -48.5% |
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 27 October 2026 via checked.be.