JASPER VANHEES: 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.
JASPER VANHEES
Largest movements
- Receivables within one year +€36,961
up €36,961 (+121%), from €30,499 to €67,459
of which Other amounts receivable: +€22,643
- Cash -€28,785
down €28,785 (-96.3%), from €29,891 to €1,106
mainly Receivables within one year (-€36,961) and Tax, wage and social debts (-€1,969)
- Deferred charges and accrued income -€896
down €896 (-33.5%), from €2,678 to €1,782
- Profit (loss) carried forward +€8,036
up €8,036, from €0 to €8,036
- Tax, wage and social debts -€1,969
down €1,969 (-9.5%), from €20,629 to €18,660
- Trade debts +€1,646
up €1,646 (+31.7%), from €5,200 to €6,846
- Other debts -€833
down €833 (-100%), from €833 to €0
- Gross operating margin -€14,930
down €14,930 (-51.3%), from €29,119 to €14,189
- Taxes -€4,812
down €4,812 (-60.0%), from €8,017 to €3,205
- Other operating charges +€1,527
up €1,527 (+685%), from €223 to €1,749
- Financial income +€812
up €812 (+178%), from €457 to €1,269
- Depreciation +€514
up €514 (+30.8%), from €1,668 to €2,182
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 | €67,413 | €74,294 | +€6,880 | +10.2% |
| Fixed assets | 21/28 | €4,345 | €3,946 | -€399 | -9.2% |
| Tangible fixed assets | 22/27 | €4,345 | €3,946 | -€399 | -9.2% |
| Furniture and vehicles | 24 | €4,345 | €3,946 | -€399 | -9.2% |
| Current assets | 29/58 | €63,068 | €70,348 | +€7,279 | +11.5% |
| Amounts receivable within one year | 40/41 | €30,499 | €67,459 | +€36,961 | +121% |
| Trade receivables | 40 | €18,396 | €32,713 | +€14,317 | +77.8% |
| Other amounts receivable | 41 | €12,103 | €34,746 | +€22,643 | +187% |
| Cash at bank and in hand | 54/58 | €29,891 | €1,106 | -€28,785 | -96.3% |
| Deferred charges and accrued income | 490/1 | €2,678 | €1,782 | -€896 | -33.5% |
| Total equity and liabilities | 10/49 | €67,413 | €74,294 | +€6,880 | +10.2% |
| Equity | 10/15 | €40,751 | €48,787 | +€8,036 | +19.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,751 | €37,751 | = | 0.0% |
| Distributable reserves | 133 | €37,751 | €37,751 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €8,036 | +€8,036 | |
| Amounts payable | 17/49 | €26,662 | €25,506 | -€1,156 | -4.3% |
| Amounts payable within one year | 42/48 | €26,662 | €25,506 | -€1,156 | -4.3% |
| Trade debts | 44 | €5,200 | €6,846 | +€1,646 | +31.7% |
| Suppliers | 440/4 | €5,200 | €6,846 | +€1,646 | +31.7% |
| Taxes, remuneration and social security | 45 | €20,629 | €18,660 | -€1,969 | -9.5% |
| Taxes | 450/3 | €20,629 | €18,660 | -€1,969 | -9.5% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €2,182 | +€514 | +30.8% |
| Other operating charges | 640/8 | €223 | €1,749 | +€1,527 | +685% |
| Gross operating margin | 9900 | €29,119 | €14,189 | -€14,930 | -51.3% |
| Operating profit (loss) | 9901 | €27,227 | €10,257 | -€16,970 | -62.3% |
| Financial income | 75/76B | €457 | €1,269 | +€812 | +178% |
| Recurring financial income | 75 | €457 | €1,269 | +€812 | +178% |
| Financial charges | 65/66B | €104 | €286 | +€182 | +174% |
| Recurring financial charges | 65 | €104 | €286 | +€182 | +174% |
| Profit (loss) for the period before taxes | 9903 | €27,581 | €11,241 | -€16,340 | -59.2% |
| Income taxes | 67/77 | €8,017 | €3,205 | -€4,812 | -60.0% |
| Profit (loss) for the period | 9904 | €19,564 | €8,036 | -€11,527 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,564 | €8,036 | -€11,527 | -58.9% |
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 19 October 2026 via checked.be.