Jan Van Liempt: 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 Liempt
Largest movements
- Cash +€38,361
up €38,361 (+35.0%), from €109,631 to €147,992
mainly Net result for the year (+€49,763) and Depreciation (+€2,868)
- Tangible fixed assets +€5,882
up €5,882 (+71.5%), from €8,226 to €14,108
of which Other tangible fixed assets: +€7,060
- Reserves +€49,763
up €49,763 (+66.5%), from €74,875 to €124,638
- Trade debts -€2,230
down €2,230 (-75.2%), from €2,968 to €737
- Gross operating margin -€2,863
down €2,863 (-4.0%), from €70,908 to €68,045
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 | €118,445 | €163,969 | +€45,524 | +38.4% |
| Fixed assets | 21/28 | €8,226 | €14,108 | +€5,882 | +71.5% |
| Tangible fixed assets | 22/27 | €8,226 | €14,108 | +€5,882 | +71.5% |
| Furniture and vehicles | 24 | €4,711 | €3,532 | -€1,179 | -25.0% |
| Other tangible fixed assets | 26 | €3,515 | €10,575 | +€7,060 | +200.9% |
| Current assets | 29/58 | €110,219 | €149,862 | +€39,643 | +36.0% |
| Amounts receivable within one year | 40/41 | €237 | - | -€237 | |
| Other amounts receivable | 41 | €237 | - | -€237 | |
| Cash at bank and in hand | 54/58 | €109,631 | €147,992 | +€38,361 | +35.0% |
| Deferred charges and accrued income | 490/1 | €350 | €1,869 | +€1,519 | +434.0% |
| Total equity and liabilities | 10/49 | €118,445 | €163,969 | +€45,524 | +38.4% |
| Equity | 10/15 | €89,875 | €139,638 | +€49,763 | +55.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Other | 1109/19 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €74,875 | €124,638 | +€49,763 | +66.5% |
| Distributable reserves | 133 | €74,875 | €124,638 | +€49,763 | +66.5% |
| Amounts payable | 17/49 | €28,570 | €24,331 | -€4,239 | -14.8% |
| Amounts payable within one year | 42/48 | €28,570 | €24,331 | -€4,239 | -14.8% |
| Financial debts | 43 | €1,101 | €559 | -€542 | -49.2% |
| Credit institutions | 430/8 | €1,101 | €559 | -€542 | -49.2% |
| Trade debts | 44 | €2,968 | €737 | -€2,230 | -75.2% |
| Suppliers | 440/4 | €2,968 | €737 | -€2,230 | -75.2% |
| Taxes, remuneration and social security | 45 | €22,678 | €21,113 | -€1,566 | -6.9% |
| Taxes | 450/3 | €22,678 | €21,113 | -€1,566 | -6.9% |
| Other amounts payable | 47/48 | €1,823 | €1,922 | +€99 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,868 | +€652 | +29.5% |
| Other operating charges | 640/8 | €311 | €658 | +€347 | +111.8% |
| Gross operating margin | 9900 | €70,908 | €68,045 | -€2,863 | -4.0% |
| Operating profit (loss) | 9901 | €68,382 | €64,519 | -€3,863 | -5.6% |
| Financial income | 75/76B | €8 | €3 | -€5 | -56.8% |
| Recurring financial income | 75 | €8 | €3 | -€5 | -56.8% |
| Financial charges | 65/66B | €387 | €195 | -€192 | -49.7% |
| Recurring financial charges | 65 | €387 | €195 | -€192 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €68,003 | €64,328 | -€3,675 | -5.4% |
| Income taxes | 67/77 | €15,028 | €14,565 | -€463 | -3.1% |
| Profit (loss) for the period | 9904 | €52,976 | €49,763 | -€3,212 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,976 | €49,763 | -€3,212 | -6.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.