Jean Stoops: 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.
Jean Stoops
Largest movements
- Current investments +€34,191
up €34,191 (+12.9%), from €264,529 to €298,720
- Tangible fixed assets -€10,746
down €10,746 (-2.0%), from €544,692 to €533,946
of which Land and buildings: -€10,235
- Reserves +€12,934
up €12,934 (+1.8%), from €738,629 to €751,563
- Other operating charges +€10,964
up €10,964 (+583%), from €1,880 to €12,844
- Write-downs -€10,908
down €10,908, from €0 to -€10,908
- Financial charges -€3,444
down €3,444 (-41.9%), from €8,214 to €4,770
- Financial income +€3,385
up €3,385 (+39.5%), from €8,573 to €11,958
- Gross operating margin +€1,214
up €1,214 (+6.2%), from €19,587 to €20,801
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 | €843,410 | €857,757 | +€14,347 | +1.7% |
| Fixed assets | 21/28 | €545,443 | €534,519 | -€10,923 | -2.0% |
| Intangible fixed assets | 21 | €751 | €573 | -€177 | -23.6% |
| Tangible fixed assets | 22/27 | €544,692 | €533,946 | -€10,746 | -2.0% |
| Land and buildings | 22 | €542,791 | €532,556 | -€10,235 | -1.9% |
| Plant, machinery and equipment | 23 | €1,443 | €985 | -€458 | -31.7% |
| Furniture and vehicles | 24 | €458 | €405 | -€53 | -11.5% |
| Current assets | 29/58 | €297,968 | €323,238 | +€25,270 | +8.5% |
| Amounts receivable within one year | 40/41 | €6,808 | €5,075 | -€1,732 | -25.4% |
| Trade receivables | 40 | €3,332 | €2,945 | -€387 | -11.6% |
| Other amounts receivable | 41 | €3,476 | €2,131 | -€1,345 | -38.7% |
| Current investments | 50/53 | €264,529 | €298,720 | +€34,191 | +12.9% |
| Cash at bank and in hand | 54/58 | €22,037 | €13,822 | -€8,215 | -37.3% |
| Deferred charges and accrued income | 490/1 | €4,594 | €5,620 | +€1,027 | +22.3% |
| Total equity and liabilities | 10/49 | €843,410 | €857,757 | +€14,347 | +1.7% |
| Equity | 10/15 | €828,629 | €841,563 | +€12,934 | +1.6% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €738,629 | €751,563 | +€12,934 | +1.8% |
| Distributable reserves | 133 | €738,629 | €751,563 | +€12,934 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,781 | €16,195 | +€1,413 | +9.6% |
| Amounts payable within one year | 42/48 | €14,660 | €16,078 | +€1,418 | +9.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €174 | €179 | +€5 | +2.8% |
| Taxes, remuneration and social security | 45 | €1,536 | €1,358 | -€177 | -11.5% |
| Taxes | 450/3 | €1,536 | €1,358 | -€177 | -11.5% |
| Other amounts payable | 47/48 | €12,951 | €14,541 | +€1,590 | +12.3% |
| Accrued charges and deferred income | 492/3 | €121 | €116 | -€5 | -4.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,959 | €10,923 | -€36 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€10,908 | -€10,908 | |
| Other operating charges | 640/8 | €1,880 | €12,844 | +€10,964 | +583% |
| Gross operating margin | 9900 | €19,587 | €20,801 | +€1,214 | +6.2% |
| Operating profit (loss) | 9901 | €6,749 | €7,942 | +€1,193 | +17.7% |
| Financial income | 75/76B | €8,573 | €11,958 | +€3,385 | +39.5% |
| Recurring financial income | 75 | €8,573 | €11,958 | +€3,385 | +39.5% |
| Financial charges | 65/66B | €8,214 | €4,770 | -€3,444 | -41.9% |
| Recurring financial charges | 65 | €8,214 | €4,770 | -€3,444 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €7,109 | €15,130 | +€8,022 | +113% |
| Income taxes | 67/77 | €569 | €1,296 | +€728 | +128% |
| Profit (loss) for the period | 9904 | €6,540 | €13,834 | +€7,294 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €6,540 | €13,834 | +€7,294 | +112% |
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 30 October 2026 via checked.be.