Jan-Willem Everts: 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-Willem Everts
Largest movements
- Current investments +€60,000
up €60,000 (+150%), from €40,000 to €100,000
- Cash +€30,399
up €30,399 (+32.4%), from €93,956 to €124,356
mainly Net result for the year (+€86,728) and Tax, wage and social debts (+€2,787)
- Reserves +€86,728
up €86,728 (+91.2%), from €95,056 to €181,784
- Tax, wage and social debts +€2,787
up €2,787 (+7.5%), from €37,149 to €39,935
- Gross operating margin +€9,672
up €9,672 (+9.5%), from €101,867 to €111,539
- Taxes +€1,833
up €1,833 (+8.6%), from €21,329 to €23,162
- Financial charges +€1,549
up €1,549 (+1,455%), from €107 to €1,656
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 | €138,841 | €228,364 | +€89,523 | +64.5% |
| Fixed assets | 21/28 | €2,871 | €2,289 | -€582 | -20.3% |
| Tangible fixed assets | 22/27 | €2,871 | €2,289 | -€582 | -20.3% |
| Furniture and vehicles | 24 | €2,871 | €2,289 | -€582 | -20.3% |
| Current assets | 29/58 | €135,971 | €226,076 | +€90,105 | +66.3% |
| Amounts receivable within one year | 40/41 | €399 | €27 | -€372 | -93.2% |
| Trade receivables | 40 | €399 | €27 | -€372 | -93.2% |
| Current investments | 50/53 | €40,000 | €100,000 | +€60,000 | +150% |
| Cash at bank and in hand | 54/58 | €93,956 | €124,356 | +€30,399 | +32.4% |
| Deferred charges and accrued income | 490/1 | €1,615 | €1,693 | +€77 | +4.8% |
| Total equity and liabilities | 10/49 | €138,841 | €228,364 | +€89,523 | +64.5% |
| Equity | 10/15 | €100,056 | €186,784 | +€86,728 | +86.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,056 | €181,784 | +€86,728 | +91.2% |
| Distributable reserves | 133 | €95,056 | €181,784 | +€86,728 | +91.2% |
| Amounts payable | 17/49 | €38,785 | €41,580 | +€2,795 | +7.2% |
| Amounts payable within one year | 42/48 | €38,785 | €41,580 | +€2,795 | +7.2% |
| Trade debts | 44 | €1,036 | €983 | -€54 | -5.2% |
| Suppliers | 440/4 | €1,036 | €983 | -€54 | -5.2% |
| Taxes, remuneration and social security | 45 | €37,149 | €39,935 | +€2,787 | +7.5% |
| Taxes | 450/3 | €37,149 | €39,935 | +€2,787 | +7.5% |
| Other amounts payable | 47/48 | €600 | €662 | +€62 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40 | €582 | +€542 | +1,360% |
| Other operating charges | 640/8 | €75 | €0 | -€75 | -100% |
| Gross operating margin | 9900 | €101,867 | €111,539 | +€9,672 | +9.5% |
| Operating profit (loss) | 9901 | €101,752 | €110,956 | +€9,205 | +9.0% |
| Financial income | 75/76B | €30 | €589 | +€559 | +1,864% |
| Recurring financial income | 75 | €30 | €589 | +€559 | +1,864% |
| Financial charges | 65/66B | €107 | €1,656 | +€1,549 | +1,455% |
| Recurring financial charges | 65 | €107 | €1,656 | +€1,549 | +1,455% |
| Profit (loss) for the period before taxes | 9903 | €101,675 | €109,890 | +€8,215 | +8.1% |
| Income taxes | 67/77 | €21,329 | €23,162 | +€1,833 | +8.6% |
| Profit (loss) for the period | 9904 | €80,346 | €86,728 | +€6,382 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,346 | €86,728 | +€6,382 | +7.9% |
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 24 October 2026 via checked.be.