JE-AN: 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.
JE-AN
Largest movements
- Receivables within one year +€19,546
up €19,546 (+83.0%), from €23,545 to €43,091
of which Other amounts receivable: +€18,133
- Tangible fixed assets +€6,581
up €6,581 (+253%), from €2,600 to €9,181
of which Furniture and vehicles: +€6,969
- Stocks and contracts -€3,642
down €3,642 (-100%), from €3,642 to €0
- Deferred charges and accrued income -€541
down €541 (-100%), from €541 to €0
- Profit (loss) carried forward +€17,194
up €17,194 (+71.5%), from -€24,046 to -€6,852
- Trade debts -€11,462
down €11,462 (-47.6%), from €24,096 to €12,634
- Short-term financial debts +€9,416
up €9,416 (+3,415%), from €276 to €9,692
- Tax, wage and social debts +€6,796
up €6,796 (+112%), from €6,058 to €12,854
- Gross operating margin +€28,726
up €28,726 (+484%), from €5,938 to €34,664
- Taxes +€5,492
up €5,492 (+162%), from €3,398 to €8,890
- Depreciation +€2,562
up €2,562 (+324%), from €792 to €3,353
- Other operating charges +€2,196
up €2,196 (+169%), from €1,301 to €3,497
- Financial charges -€1,469
down €1,469 (-45.9%), from €3,199 to €1,730
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,328 | €52,272 | +€21,944 | +72.4% |
| Fixed assets | 21/28 | €2,600 | €9,181 | +€6,581 | +253% |
| Tangible fixed assets | 22/27 | €2,600 | €9,181 | +€6,581 | +253% |
| Furniture and vehicles | 24 | €165 | €7,134 | +€6,969 | +4,230% |
| Other tangible fixed assets | 26 | €2,435 | €2,047 | -€388 | -15.9% |
| Current assets | 29/58 | €27,728 | €43,091 | +€15,363 | +55.4% |
| Stocks and contracts in progress | 3 | €3,642 | €0 | -€3,642 | -100% |
| Stocks | 30/36 | €3,642 | €0 | -€3,642 | -100% |
| Amounts receivable within one year | 40/41 | €23,545 | €43,091 | +€19,546 | +83.0% |
| Trade receivables | 40 | €18,238 | €19,652 | +€1,413 | +7.7% |
| Other amounts receivable | 41 | €5,307 | €23,440 | +€18,133 | +342% |
| Deferred charges and accrued income | 490/1 | €541 | €0 | -€541 | -100% |
| Total equity and liabilities | 10/49 | €30,328 | €52,272 | +€21,944 | +72.4% |
| Equity | 10/15 | -€102 | €17,093 | +€17,194 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €17,745 | €17,745 | = | 0.0% |
| Distributable reserves | 133 | €17,745 | €17,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,046 | -€6,852 | +€17,194 | +71.5% |
| Amounts payable | 17/49 | €30,430 | €35,180 | +€4,750 | +15.6% |
| Amounts payable within one year | 42/48 | €30,430 | €35,180 | +€4,750 | +15.6% |
| Financial debts | 43 | €276 | €9,692 | +€9,416 | +3,415% |
| Credit institutions | 430/8 | €276 | €9,692 | +€9,416 | +3,415% |
| Trade debts | 44 | €24,096 | €12,634 | -€11,462 | -47.6% |
| Suppliers | 440/4 | €24,096 | €12,634 | -€11,462 | -47.6% |
| Taxes, remuneration and social security | 45 | €6,058 | €12,854 | +€6,796 | +112% |
| Taxes | 450/3 | €6,058 | €12,854 | +€6,796 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €792 | €3,353 | +€2,562 | +324% |
| Other operating charges | 640/8 | €1,301 | €3,497 | +€2,196 | +169% |
| Gross operating margin | 9900 | €5,938 | €34,664 | +€28,726 | +484% |
| Operating profit (loss) | 9901 | €3,845 | €27,814 | +€23,969 | +623% |
| Financial income | 75/76B | €157 | €0 | -€156 | -99.9% |
| Recurring financial income | 75 | €157 | €0 | -€156 | -99.9% |
| Financial charges | 65/66B | €3,199 | €1,730 | -€1,469 | -45.9% |
| Recurring financial charges | 65 | €3,199 | €1,730 | -€1,469 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €802 | €26,084 | +€25,282 | +3,151% |
| Income taxes | 67/77 | €3,398 | €8,890 | +€5,492 | +162% |
| Profit (loss) for the period | 9904 | -€2,596 | €17,194 | +€19,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,596 | €17,194 | +€19,790 |
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 26 October 2026 via checked.be.