JANSEN YVAN: 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.
JANSEN YVAN
Largest movements
- Cash -€17,595
down €17,595 (-100%), from €17,595 to €0
mainly Investment in fixed assets (net) (-€6,598) and Stocks and contracts (-€4,375)
- Tangible fixed assets +€5,786
up €5,786 (+2,294%), from €252 to €6,038
of which Furniture and vehicles: +€5,786
- Stocks and contracts +€4,375
up €4,375 (+85.7%), from €5,105 to €9,480
- Receivables after one year +€4,279
up €4,279 (+4.4%), from €96,408 to €100,687
- Deferred charges and accrued income -€2,836
down €2,836 (-17.5%), from €16,213 to €13,377
- Profit (loss) carried forward -€3,857
down €3,857 (-6.0%), from €64,552 to €60,695
- Trade debts -€3,120
down €3,120 (-28.0%), from €11,164 to €8,043
- Tax, wage and social debts -€2,919
down €2,919 (-23.1%), from €12,656 to €9,738
of which Taxes: -€6,419
- Short-term financial debts +€2,906
up €2,906 (+151%), from €1,930 to €4,836
- Gross operating margin -€16,926
down €16,926 (-99.5%), from €17,018 to €92
- Write-downs -€10,000
down €10,000 (-100%), from €10,000 to €0
- Other operating charges +€1,140
up €1,140 (+76.5%), from €1,491 to €2,632
- Financial income +€743
up €743 (+39.4%), from €1,889 to €2,632
- Taxes -€663
down €663 (-22.8%), from €2,913 to €2,250
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 | €156,219 | €149,229 | -€6,990 | -4.5% |
| Fixed assets | 21/28 | €302 | €6,088 | +€5,786 | +1,915% |
| Tangible fixed assets | 22/27 | €252 | €6,038 | +€5,786 | +2,294% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100% |
| Furniture and vehicles | 24 | €252 | €6,038 | +€5,786 | +2,294% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €155,917 | €143,141 | -€12,776 | -8.2% |
| Amounts receivable after more than one year | 29 | €96,408 | €100,687 | +€4,279 | +4.4% |
| Trade receivables | 290 | €96,408 | €100,687 | +€4,279 | +4.4% |
| Stocks and contracts in progress | 3 | €5,105 | €9,480 | +€4,375 | +85.7% |
| Stocks | 30/36 | €5,105 | €9,480 | +€4,375 | +85.7% |
| Amounts receivable within one year | 40/41 | €20,596 | €19,597 | -€998 | -4.8% |
| Trade receivables | 40 | €16,341 | €15,088 | -€1,253 | -7.7% |
| Other amounts receivable | 41 | €4,255 | €4,510 | +€255 | +6.0% |
| Cash at bank and in hand | 54/58 | €17,595 | €0 | -€17,595 | -100% |
| Deferred charges and accrued income | 490/1 | €16,213 | €13,377 | -€2,836 | -17.5% |
| Total equity and liabilities | 10/49 | €156,219 | €149,229 | -€6,990 | -4.5% |
| Equity | 10/15 | €130,360 | €126,504 | -€3,857 | -3.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €55,809 | €55,809 | = | 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% |
| Distributable reserves | 133 | €53,949 | €53,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,552 | €60,695 | -€3,857 | -6.0% |
| Amounts payable | 17/49 | €25,859 | €22,725 | -€3,133 | -12.1% |
| Amounts payable within one year | 42/48 | €25,750 | €22,616 | -€3,133 | -12.2% |
| Financial debts | 43 | €1,930 | €4,836 | +€2,906 | +151% |
| Credit institutions | 430/8 | €1,930 | €4,836 | +€2,906 | +151% |
| Trade debts | 44 | €11,164 | €8,043 | -€3,120 | -28.0% |
| Suppliers | 440/4 | €11,164 | €8,043 | -€3,120 | -28.0% |
| Taxes, remuneration and social security | 45 | €12,656 | €9,738 | -€2,919 | -23.1% |
| Taxes | 450/3 | €12,656 | €6,238 | -€6,419 | -50.7% |
| Remuneration and social security | 454/9 | €0 | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €109 | €109 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €812 | +€307 | +60.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,000 | €0 | -€10,000 | -100% |
| Other operating charges | 640/8 | €1,491 | €2,632 | +€1,140 | +76.5% |
| Gross operating margin | 9900 | €17,018 | €92 | -€16,926 | -99.5% |
| Operating profit (loss) | 9901 | €5,021 | -€3,352 | -€8,373 | |
| Financial income | 75/76B | €1,889 | €2,632 | +€743 | +39.4% |
| Recurring financial income | 75 | €1,889 | €2,632 | +€743 | +39.4% |
| Financial charges | 65/66B | €753 | €887 | +€134 | +17.8% |
| Recurring financial charges | 65 | €753 | €887 | +€134 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €6,157 | -€1,607 | -€7,764 | |
| Income taxes | 67/77 | €2,913 | €2,250 | -€663 | -22.8% |
| Profit (loss) for the period | 9904 | €3,244 | -€3,857 | -€7,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,244 | -€3,857 | -€7,101 |
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 20 October 2026 via checked.be.