Jan Van Impe: 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 Impe
Largest movements
- Cash +€61,124
up €61,124 (+36.5%), from €167,247 to €228,370
mainly Other debts (+€201,545) and Net result for the year (+€45,062)
- Tangible fixed assets -€18,918
down €18,918 (-35.7%), from €53,029 to €34,112
of which Furniture and vehicles: -€17,536
- Receivables within one year -€15,874
down €15,874 (-38.8%), from €40,874 to €25,000
of which Trade receivables: -€15,870
- Other debts +€201,545
up €201,545 (+108,902%), from €185 to €201,730
- Reserves -€191,009
down €191,009 (-80.9%), from €236,071 to €45,062
- Tax, wage and social debts +€18,913
up €18,913 (+84.8%), from €22,297 to €41,210
- Trade debts -€3,054
down €3,054 (-82.5%), from €3,702 to €648
- Gross operating margin -€4,765
down €4,765 (-5.4%), from €88,552 to €83,787
- Taxes +€4,555
up €4,555 (+31.3%), from €14,536 to €19,091
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 | €262,255 | €288,649 | +€26,394 | +10.1% |
| Fixed assets | 21/28 | €53,029 | €34,112 | -€18,918 | -35.7% |
| Tangible fixed assets | 22/27 | €53,029 | €34,112 | -€18,918 | -35.7% |
| Plant, machinery and equipment | 23 | €905 | €579 | -€326 | -36.1% |
| Furniture and vehicles | 24 | €47,997 | €30,460 | -€17,536 | -36.5% |
| Other tangible fixed assets | 26 | €4,128 | €3,073 | -€1,055 | -25.6% |
| Current assets | 29/58 | €209,226 | €254,538 | +€45,312 | +21.7% |
| Amounts receivable within one year | 40/41 | €40,874 | €25,000 | -€15,874 | -38.8% |
| Trade receivables | 40 | €15,870 | - | -€15,870 | |
| Other amounts receivable | 41 | €25,004 | €25,000 | -€4 | 0.0% |
| Cash at bank and in hand | 54/58 | €167,247 | €228,370 | +€61,124 | +36.5% |
| Deferred charges and accrued income | 490/1 | €1,105 | €1,168 | +€63 | +5.7% |
| Total equity and liabilities | 10/49 | €262,255 | €288,649 | +€26,394 | +10.1% |
| Equity | 10/15 | €236,071 | €45,062 | -€191,009 | -80.9% |
| Reserves | 13 | €236,071 | €45,062 | -€191,009 | -80.9% |
| Distributable reserves | 133 | €236,071 | €45,062 | -€191,009 | -80.9% |
| Amounts payable | 17/49 | €26,184 | €243,587 | +€217,403 | +830% |
| Amounts payable within one year | 42/48 | €26,184 | €243,587 | +€217,403 | +830% |
| Trade debts | 44 | €3,702 | €648 | -€3,054 | -82.5% |
| Suppliers | 440/4 | €3,702 | €648 | -€3,054 | -82.5% |
| Taxes, remuneration and social security | 45 | €22,297 | €41,210 | +€18,913 | +84.8% |
| Taxes | 450/3 | €22,297 | €41,210 | +€18,913 | +84.8% |
| Other amounts payable | 47/48 | €185 | €201,730 | +€201,545 | +108,902% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,918 | €18,918 | = | 0.0% |
| Other operating charges | 640/8 | €1,166 | €629 | -€537 | -46.1% |
| Gross operating margin | 9900 | €88,552 | €83,787 | -€4,765 | -5.4% |
| Operating profit (loss) | 9901 | €68,468 | €64,240 | -€4,227 | -6.2% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €90 | €87 | -€2 | -2.7% |
| Recurring financial charges | 65 | €90 | €87 | -€2 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €68,385 | €64,153 | -€4,233 | -6.2% |
| Income taxes | 67/77 | €14,536 | €19,091 | +€4,555 | +31.3% |
| Profit (loss) for the period | 9904 | €53,849 | €45,062 | -€8,787 | -16.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,849 | €45,062 | -€8,787 | -16.3% |
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 21 October 2026 via checked.be.