JC Van den Bossche: what changed
JC Van den Bossche
Largest movements
- Receivables within one year +€57,814
up €57,814 (+145%), from €39,871 to €97,685
of which Trade receivables: +€73,416
- Tangible fixed assets +€4,785
up €4,785 (+20.1%), from €23,784 to €28,570
of which Plant, machinery and equipment: +€7,954
- Trade debts +€38,227
up €38,227 (+422%), from €9,051 to €47,278
- Reserves +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Profit (loss) carried forward +€4,571
up €4,571 (+29.2%), from €15,632 to €20,204
- Current portion of long-term debt +€4,557
up €4,557 (+71.9%), from €6,337 to €10,894
- Tax, wage and social debts -€1,861
down €1,861 (-19.5%), from €9,556 to €7,695
- Gross operating margin +€4,388
up €4,388 (+10.9%), from €40,341 to €44,729
- Depreciation +€2,043
up €2,043 (+22.3%), from €9,172 to €11,215
- Staff costs +€814
up €814 (+48.2%), from €1,689 to €2,502
- Financial charges +€673
up €673 (+50.1%), from €1,343 to €2,016
- Other operating charges -€663
down €663 (-24.5%), from €2,708 to €2,046
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,064 | €126,864 | +€61,799 | +95.0% |
| Fixed assets | 21/28 | €23,784 | €28,570 | +€4,785 | +20.1% |
| Tangible fixed assets | 22/27 | €23,784 | €28,570 | +€4,785 | +20.1% |
| Plant, machinery and equipment | 23 | €15,132 | €23,086 | +€7,954 | +52.6% |
| Furniture and vehicles | 24 | €8,652 | €5,483 | -€3,169 | -36.6% |
| Current assets | 29/58 | €41,280 | €98,294 | +€57,014 | +138% |
| Amounts receivable within one year | 40/41 | €39,871 | €97,685 | +€57,814 | +145% |
| Trade receivables | 40 | €11,326 | €84,742 | +€73,416 | +648% |
| Other amounts receivable | 41 | €28,545 | €12,943 | -€15,601 | -54.7% |
| Cash at bank and in hand | 54/58 | €1,409 | €609 | -€800 | -56.8% |
| Total equity and liabilities | 10/49 | €65,064 | €126,864 | +€61,799 | +95.0% |
| Equity | 10/15 | €35,632 | €55,204 | +€19,571 | +54.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €30,000 | +€15,000 | +100% |
| Distributable reserves | 133 | €15,000 | €30,000 | +€15,000 | +100% |
| Profit (loss) carried forward | 14 | €15,632 | €20,204 | +€4,571 | +29.2% |
| Amounts payable | 17/49 | €29,432 | €71,660 | +€42,228 | +143% |
| Amounts payable after more than one year | 17 | €4,488 | €5,756 | +€1,269 | +28.3% |
| Financial debts | 170/4 | €4,488 | €5,756 | +€1,269 | +28.3% |
| Amounts payable within one year | 42/48 | €24,944 | €65,904 | +€40,960 | +164% |
| Current portion of amounts payable after more than one year | 42 | €6,337 | €10,894 | +€4,557 | +71.9% |
| Trade debts | 44 | €9,051 | €47,278 | +€38,227 | +422% |
| Suppliers | 440/4 | €9,051 | €47,278 | +€38,227 | +422% |
| Taxes, remuneration and social security | 45 | €9,556 | €7,695 | -€1,861 | -19.5% |
| Taxes | 450/3 | €9,556 | €7,695 | -€1,861 | -19.5% |
| Other amounts payable | 47/48 | - | €38 | +€38 | |
| Remuneration, social security and pensions | 62 | €1,689 | €2,502 | +€814 | +48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,172 | €11,215 | +€2,043 | +22.3% |
| Other operating charges | 640/8 | €2,708 | €2,046 | -€663 | -24.5% |
| Gross operating margin | 9900 | €40,341 | €44,729 | +€4,388 | +10.9% |
| Operating profit (loss) | 9901 | €26,772 | €28,967 | +€2,195 | +8.2% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €1,343 | €2,016 | +€673 | +50.1% |
| Recurring financial charges | 65 | €1,343 | €2,016 | +€673 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | €25,437 | €26,951 | +€1,514 | +6.0% |
| Income taxes | 67/77 | €6,958 | €7,380 | +€421 | +6.1% |
| Profit (loss) for the period | 9904 | €18,479 | €19,571 | +€1,092 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,479 | €19,571 | +€1,092 | +5.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.