JASPER CROONEN: what changed
Two fiscal 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.
JASPER CROONEN
Largest movements
- Receivables within one year +€13,274
up €13,274 (+274.7%), from €4,832 to €18,106
of which Other amounts receivable: +€8,267
- Cash +€5,233
up €5,233 (+337.5%), from €1,551 to €6,784
mainly Net result for the year (+€14,934) and Accrued charges and deferred income (+€3,133)
- Profit (loss) carried forward +€14,934
up €14,934, from -€2,960 to €11,973
- Accrued charges and deferred income +€3,133
new in 2025: €3,133
- Tax, wage and social debts +€2,567
up €2,567 (+120.7%), from €2,126 to €4,693
- Other debts -€2,406
no longer reported in 2025 (was €2,406)
- Advances received +€1,492
new in 2025: €1,492
- Gross operating margin +€21,874
up €21,874, from -€2,188 to €19,686
- Taxes +€4,623
new in 2025: €4,623
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 | €6,383 | €24,890 | +€18,507 | +290.0% |
| Current assets | 29/58 | €6,383 | €24,890 | +€18,507 | +290.0% |
| Amounts receivable within one year | 40/41 | €4,832 | €18,106 | +€13,274 | +274.7% |
| Trade receivables | 40 | €2,332 | €7,339 | +€5,007 | +214.7% |
| Other amounts receivable | 41 | €2,500 | €10,767 | +€8,267 | +330.7% |
| Cash at bank and in hand | 54/58 | €1,551 | €6,784 | +€5,233 | +337.5% |
| Total equity and liabilities | 10/49 | €6,383 | €24,890 | +€18,507 | +290.0% |
| Equity | 10/15 | -€460 | €14,473 | +€14,934 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,960 | €11,973 | +€14,934 | |
| Amounts payable | 17/49 | €6,843 | €10,417 | +€3,573 | +52.2% |
| Amounts payable within one year | 42/48 | €6,843 | €7,284 | +€441 | +6.4% |
| Trade debts | 44 | €2,311 | €1,098 | -€1,213 | -52.5% |
| Suppliers | 440/4 | €2,311 | €1,098 | -€1,213 | -52.5% |
| Advances received on contracts in progress | 46 | - | €1,492 | +€1,492 | |
| Taxes, remuneration and social security | 45 | €2,126 | €4,693 | +€2,567 | +120.7% |
| Taxes | 450/3 | €2,126 | €4,693 | +€2,567 | +120.7% |
| Other amounts payable | 47/48 | €2,406 | - | -€2,406 | |
| Accrued charges and deferred income | 492/3 | - | €3,133 | +€3,133 | |
| Gross operating margin | 9900 | -€2,188 | €19,686 | +€21,874 | |
| Operating profit (loss) | 9901 | -€2,188 | €19,686 | +€21,874 | |
| Financial income | 75/76B | €2 | €1 | -€2 | -77.5% |
| Recurring financial income | 75 | €2 | €1 | -€2 | -77.5% |
| Financial charges | 65/66B | €101 | €130 | +€29 | +28.7% |
| Recurring financial charges | 65 | €101 | €130 | +€29 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,286 | €19,557 | +€21,843 | |
| Income taxes | 67/77 | - | €4,623 | +€4,623 | |
| Profit (loss) for the period | 9904 | -€2,286 | €14,934 | +€17,220 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,286 | €14,934 | +€17,220 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.