JENS DESAEVER: 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.
JENS DESAEVER
Largest movements
- Receivables within one year -€47,165
down €47,165 (-77.3%), from €61,001 to €13,836
- Reserves -€55,513
down €55,513 (-41.3%), from €134,381 to €78,868
of which Distributable reserves: -€55,513
- Tax, wage and social debts +€12,792
up €12,792 (+162%), from €7,879 to €20,671
- Trade debts -€3,889
no longer reported in 2025 (was €3,889)
- Gross operating margin -€17,131
down €17,131 (-45.4%), from -€37,749 to -€54,879
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 | €164,749 | €118,139 | -€46,610 | -28.3% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €64,749 | €18,139 | -€46,610 | -72.0% |
| Amounts receivable within one year | 40/41 | €61,001 | €13,836 | -€47,165 | -77.3% |
| Other amounts receivable | 41 | €61,001 | €13,836 | -€47,165 | -77.3% |
| Cash at bank and in hand | 54/58 | €3,748 | €4,303 | +€555 | +14.8% |
| Total equity and liabilities | 10/49 | €164,749 | €118,139 | -€46,610 | -28.3% |
| Equity | 10/15 | €152,981 | €97,468 | -€55,513 | -36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,381 | €78,868 | -€55,513 | -41.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €132,521 | €77,008 | -€55,513 | -41.9% |
| Amounts payable | 17/49 | €11,768 | €20,671 | +€8,903 | +75.6% |
| Amounts payable within one year | 42/48 | €11,768 | €20,671 | +€8,903 | +75.6% |
| Trade debts | 44 | €3,889 | - | -€3,889 | |
| Suppliers | 440/4 | €3,889 | - | -€3,889 | |
| Taxes, remuneration and social security | 45 | €7,879 | €20,671 | +€12,792 | +162% |
| Taxes | 450/3 | €7,879 | €20,671 | +€12,792 | +162% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€37,749 | -€54,879 | -€17,131 | -45.4% |
| Operating profit (loss) | 9901 | -€38,248 | -€55,393 | -€17,145 | -44.8% |
| Financial income | 75/76B | €174 | €23 | -€152 | -87.1% |
| Recurring financial income | 75 | €174 | €23 | -€152 | -87.1% |
| Financial charges | 65/66B | €375 | €143 | -€232 | -61.9% |
| Recurring financial charges | 65 | €375 | €143 | -€232 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | -€38,449 | -€55,513 | -€17,064 | -44.4% |
| Profit (loss) for the period | 9904 | -€38,449 | -€55,513 | -€17,064 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,449 | -€55,513 | -€17,064 | -44.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.