JAN VAN WALLENDAEL: 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 WALLENDAEL
Largest movements
- Receivables within one year -€4,078
down €4,078 (-3.9%), from €104,353 to €100,275
of which Other amounts receivable: -€5,016
- Cash +€1,672
new in 2025: €1,672
mainly Receivables within one year (+€4,078) and Advances received (+€1,818)
- Other debts -€3,949
down €3,949 (-3.8%), from €104,349 to €100,401
- Advances received +€1,818
new in 2025: €1,818
- Gross operating margin +€402
up €402 (+90.2%), from €446 to €848
- Write-downs +€56
new in 2025: €56
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 | €104,353 | €101,947 | -€2,406 | -2.3% |
| Current assets | 29/58 | €104,353 | €101,947 | -€2,406 | -2.3% |
| Amounts receivable within one year | 40/41 | €104,353 | €100,275 | -€4,078 | -3.9% |
| Trade receivables | 40 | €880 | €1,818 | +€938 | +106.6% |
| Other amounts receivable | 41 | €103,473 | €98,457 | -€5,016 | -4.8% |
| Cash at bank and in hand | 54/58 | - | €1,672 | +€1,672 | |
| Total equity and liabilities | 10/49 | €104,353 | €101,947 | -€2,406 | -2.3% |
| Equity | 10/15 | -€536 | -€272 | +€264 | +49.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,996 | -€20,732 | +€264 | +1.3% |
| Amounts payable | 17/49 | €104,889 | €102,219 | -€2,670 | -2.5% |
| Amounts payable within one year | 42/48 | €104,501 | €102,219 | -€2,283 | -2.2% |
| Financial debts | 43 | €152 | - | -€152 | |
| Credit institutions | 430/8 | €152 | - | -€152 | |
| Advances received on contracts in progress | 46 | - | €1,818 | +€1,818 | |
| Other amounts payable | 47/48 | €104,349 | €100,401 | -€3,949 | -3.8% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €56 | +€56 | |
| Other operating charges | 640/8 | €519 | €528 | +€8 | +1.6% |
| Gross operating margin | 9900 | €446 | €848 | +€402 | +90.2% |
| Operating profit (loss) | 9901 | -€73 | €264 | +€338 | |
| Profit (loss) for the period before taxes | 9903 | -€73 | €264 | +€338 | |
| Profit (loss) for the period | 9904 | -€73 | €264 | +€338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73 | €264 | +€338 |
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 11 October 2026 via checked.be.