JAN VANSINTE: 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 VANSINTE
Largest movements
- Deferred charges and accrued income +€387,494
up €387,494 (+21865.6%), from €1,772 to €389,266
- Receivables within one year +€241,302
up €241,302 (+9.3%), from €2.6m to €2.8m
of which Other amounts receivable: +€236,307
- Other debts +€1.0m
up €1.0m (+24.0%), from €4.4m to €5.4m
- Profit (loss) carried forward -€727,914
down €727,914 (-146.1%), from -€498,161 to -€1.2m
- Tax, wage and social debts +€225,767
up €225,767 (+435.3%), from €51,866 to €277,633
- Financial charges +€652,058
up €652,058 (+14523.2%), from €4,490 to €656,548
- Financial income -€75,321
down €75,321 (-99.8%), from €75,462 to €140
- Gross operating margin -€47,707
down €47,707 (-399.2%), from -€11,950 to -€59,657
- Depreciation -€11,124
down €11,124 (-53.3%), from €20,863 to €9,739
- Other operating charges +€887
up €887 (+92.2%), from €963 to €1,850
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,950,435 | €4,495,191 | +€544,757 | +13.8% |
| Fixed assets | 21/28 | €438,329 | €408,590 | -€29,739 | -6.8% |
| Intangible fixed assets | 21 | €18,763 | €9,811 | -€8,952 | -47.7% |
| Tangible fixed assets | 22/27 | €2,205 | €1,417 | -€787 | -35.7% |
| Furniture and vehicles | 24 | €2,205 | €1,417 | -€787 | -35.7% |
| Financial fixed assets | 28 | €417,361 | €397,361 | -€20,000 | -4.8% |
| Current assets | 29/58 | €3,512,106 | €4,086,602 | +€574,496 | +16.4% |
| Stocks and contracts in progress | 3 | €879,070 | €855,721 | -€23,349 | -2.7% |
| Stocks | 30/36 | €879,070 | €855,721 | -€23,349 | -2.7% |
| Amounts receivable within one year | 40/41 | €2,600,313 | €2,841,615 | +€241,302 | +9.3% |
| Trade receivables | 40 | €493,467 | €498,462 | +€4,995 | +1.0% |
| Other amounts receivable | 41 | €2,106,846 | €2,343,153 | +€236,307 | +11.2% |
| Cash at bank and in hand | 54/58 | €30,951 | - | -€30,951 | |
| Deferred charges and accrued income | 490/1 | €1,772 | €389,266 | +€387,494 | +21865.6% |
| Total equity and liabilities | 10/49 | €3,950,435 | €4,495,191 | +€544,757 | +13.8% |
| Equity | 10/15 | -€479,534 | -€1,207,448 | -€727,914 | -151.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27 | €27 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27 | €27 | = | 0.0% |
| Legal reserve | 130 | €27 | €27 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€498,161 | -€1,226,074 | -€727,914 | -146.1% |
| Amounts payable | 17/49 | €4,429,969 | €5,702,639 | +€1.3m | +28.7% |
| Amounts payable within one year | 42/48 | €4,429,969 | €5,702,639 | +€1.3m | +28.7% |
| Trade debts | 44 | €7,524 | €6,498 | -€1,026 | -13.6% |
| Suppliers | 440/4 | €7,524 | €6,498 | -€1,026 | -13.6% |
| Taxes, remuneration and social security | 45 | €51,866 | €277,633 | +€225,767 | +435.3% |
| Taxes | 450/3 | €51,866 | €277,633 | +€225,767 | +435.3% |
| Other amounts payable | 47/48 | €4,370,579 | €5,418,508 | +€1.0m | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,863 | €9,739 | -€11,124 | -53.3% |
| Other operating charges | 640/8 | €963 | €1,850 | +€887 | +92.2% |
| Gross operating margin | 9900 | -€11,950 | -€59,657 | -€47,707 | -399.2% |
| Operating profit (loss) | 9901 | -€33,776 | -€71,246 | -€37,471 | -110.9% |
| Financial income | 75/76B | €75,462 | €140 | -€75,321 | -99.8% |
| Recurring financial income | 75 | €75,462 | €140 | -€75,321 | -99.8% |
| Financial charges | 65/66B | €4,490 | €656,548 | +€652,058 | +14523.2% |
| Recurring financial charges | 65 | €4,490 | €656,548 | +€652,058 | +14523.2% |
| Profit (loss) for the period before taxes | 9903 | €37,196 | -€727,654 | -€764,851 | |
| Income taxes | 67/77 | €215 | €259 | +€44 | +20.5% |
| Profit (loss) for the period | 9904 | €36,981 | -€727,914 | -€764,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,981 | -€727,914 | -€764,895 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.