JAN VAN PEE: 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 PEE
Largest movements
- Receivables within one year -€33,291
down €33,291 (-51.9%), from €64,160 to €30,869
of which Trade receivables: -€32,625
- Tangible fixed assets -€32,011
down €32,011 (-28.4%), from €112,682 to €80,670
- Stocks and contracts -€6,421
down €6,421 (-47.0%), from €13,658 to €7,237
of which Stocks: -€6,421
- Profit (loss) carried forward -€85,929
down €85,929 (-127%), from -€67,673 to -€153,603
- Other debts +€37,051
up €37,051 (+177%), from €20,981 to €58,032
- Debts after one year -€29,390
down €29,390 (-48.5%), from €60,577 to €31,187
- Current portion of long-term debt +€5,059
up €5,059 (+13.0%), from €38,843 to €43,903
- Gross operating margin -€21,193
down €21,193 (-93.9%), from €22,562 to €1,368
- Other operating charges -€1,176
down €1,176 (-45.2%), from €2,601 to €1,425
- Depreciation -€1,096
down €1,096 (-3.3%), from €33,107 to €32,011
- Financial charges -€837
down €837 (-19.0%), from €4,397 to €3,560
- Staff costs +€821
up €821 (+1.6%), from €50,018 to €50,839
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 | €194,262 | €122,089 | -€72,173 | -37.2% |
| Fixed assets | 21/28 | €112,682 | €80,670 | -€32,011 | -28.4% |
| Tangible fixed assets | 22/27 | €112,682 | €80,670 | -€32,011 | -28.4% |
| Land and buildings | 22 | €41,526 | €33,150 | -€8,376 | -20.2% |
| Plant, machinery and equipment | 23 | €5,018 | €1,978 | -€3,040 | -60.6% |
| Furniture and vehicles | 24 | €26,643 | €16,882 | -€9,761 | -36.6% |
| Leasing and similar rights | 25 | €39,495 | €28,660 | -€10,835 | -27.4% |
| Current assets | 29/58 | €81,580 | €41,419 | -€40,162 | -49.2% |
| Stocks and contracts in progress | 3 | €13,658 | €7,237 | -€6,421 | -47.0% |
| Stocks | 30/36 | €13,658 | €7,237 | -€6,421 | -47.0% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €64,160 | €30,869 | -€33,291 | -51.9% |
| Trade receivables | 40 | €63,494 | €30,869 | -€32,625 | -51.4% |
| Other amounts receivable | 41 | €667 | €0 | -€667 | -100% |
| Cash at bank and in hand | 54/58 | €903 | €611 | -€292 | -32.4% |
| Deferred charges and accrued income | 490/1 | €2,859 | €2,702 | -€157 | -5.5% |
| Total equity and liabilities | 10/49 | €194,262 | €122,089 | -€72,173 | -37.2% |
| Equity | 10/15 | €13,623 | -€72,306 | -€85,929 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,696 | €62,696 | = | 0.0% |
| Distributable reserves | 133 | €62,696 | €62,696 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,673 | -€153,603 | -€85,929 | -127% |
| Amounts payable | 17/49 | €180,639 | €194,395 | +€13,756 | +7.6% |
| Amounts payable after more than one year | 17 | €60,577 | €31,187 | -€29,390 | -48.5% |
| Financial debts | 170/4 | €60,577 | €31,187 | -€29,390 | -48.5% |
| Amounts payable within one year | 42/48 | €118,894 | €163,208 | +€44,315 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €38,843 | €43,903 | +€5,059 | +13.0% |
| Financial debts | 43 | €24,817 | €25,233 | +€416 | +1.7% |
| Credit institutions | 430/8 | €24,817 | €25,233 | +€416 | +1.7% |
| Trade debts | 44 | €22,247 | €23,627 | +€1,380 | +6.2% |
| Suppliers | 440/4 | €22,247 | €23,627 | +€1,380 | +6.2% |
| Taxes, remuneration and social security | 45 | €12,006 | €12,414 | +€408 | +3.4% |
| Taxes | 450/3 | €5,488 | €5,526 | +€38 | +0.7% |
| Remuneration and social security | 454/9 | €6,518 | €6,888 | +€370 | +5.7% |
| Other amounts payable | 47/48 | €20,981 | €58,032 | +€37,051 | +177% |
| Accrued charges and deferred income | 492/3 | €1,169 | €0 | -€1,169 | -100% |
| Remuneration, social security and pensions | 62 | €50,018 | €50,839 | +€821 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,107 | €32,011 | -€1,096 | -3.3% |
| Other operating charges | 640/8 | €2,601 | €1,425 | -€1,176 | -45.2% |
| Gross operating margin | 9900 | €22,562 | €1,368 | -€21,193 | -93.9% |
| Operating profit (loss) | 9901 | -€63,164 | -€82,907 | -€19,743 | -31.3% |
| Financial income | 75/76B | €313 | €680 | +€367 | +117% |
| Recurring financial income | 75 | €313 | €680 | +€367 | +117% |
| Financial charges | 65/66B | €4,397 | €3,560 | -€837 | -19.0% |
| Recurring financial charges | 65 | €4,397 | €3,560 | -€837 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,249 | -€85,788 | -€18,539 | -27.6% |
| Income taxes | 67/77 | €424 | €141 | -€283 | -66.8% |
| Profit (loss) for the period | 9904 | -€67,673 | -€85,929 | -€18,256 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,673 | -€85,929 | -€18,256 | -27.0% |
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 16 October 2026 via checked.be.