JEAN D: 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.
JEAN D
Largest movements
- Receivables within one year -€1,524
down €1,524 (-2.5%), from €62,171 to €60,647
of which Other amounts receivable: -€8,220
- Cash -€1,359
down €1,359 (-27.8%), from €4,893 to €3,534
mainly Trade debts (-€3,630) and Other debts (-€128)
- Trade debts -€3,630
down €3,630 (-8.0%), from €45,476 to €41,846
- Gross operating margin +€7,438
up €7,438, from -€5,857 to €1,581
- Depreciation +€190
up €190 (+75.2%), from €253 to €443
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 | €68,596 | €65,271 | -€3,325 | -4.8% |
| Fixed assets | 21/28 | €1,532 | €1,090 | -€442 | -28.9% |
| Tangible fixed assets | 22/27 | €1,077 | €634 | -€443 | -41.1% |
| Furniture and vehicles | 24 | €1,077 | €634 | -€443 | -41.1% |
| Financial fixed assets | 28 | €455 | €456 | +€1 | +0.1% |
| Current assets | 29/58 | €67,064 | €64,181 | -€2,883 | -4.3% |
| Amounts receivable within one year | 40/41 | €62,171 | €60,647 | -€1,524 | -2.5% |
| Trade receivables | 40 | €5,544 | €12,241 | +€6,697 | +120.8% |
| Other amounts receivable | 41 | €56,627 | €48,407 | -€8,220 | -14.5% |
| Cash at bank and in hand | 54/58 | €4,893 | €3,534 | -€1,359 | -27.8% |
| Total equity and liabilities | 10/49 | €68,596 | €65,271 | -€3,325 | -4.8% |
| Equity | 10/15 | €13,716 | €14,149 | +€433 | +3.2% |
| Contributions | 10/11 | €30,986 | €30,987 | +€1 | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€20,369 | -€19,936 | +€433 | +2.1% |
| Amounts payable | 17/49 | €54,880 | €51,122 | -€3,758 | -6.8% |
| Amounts payable within one year | 42/48 | €54,880 | €51,122 | -€3,758 | -6.8% |
| Trade debts | 44 | €45,476 | €41,846 | -€3,630 | -8.0% |
| Suppliers | 440/4 | €45,476 | €41,846 | -€3,630 | -8.0% |
| Other amounts payable | 47/48 | €9,404 | €9,276 | -€128 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €443 | +€190 | +75.2% |
| Other operating charges | 640/8 | €395 | €411 | +€16 | +4.2% |
| Gross operating margin | 9900 | -€5,857 | €1,581 | +€7,438 | |
| Operating profit (loss) | 9901 | -€6,505 | €727 | +€7,232 | |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €276 | €294 | +€18 | +6.5% |
| Recurring financial charges | 65 | €276 | €294 | +€18 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,774 | €433 | +€7,207 | |
| Profit (loss) for the period | 9904 | -€6,774 | €433 | +€7,207 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,774 | €433 | +€7,207 |
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 3 October 2026 via checked.be.