Jens Van Rompay: 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 Van Rompay
Largest movements
- Tangible fixed assets +€50,940
up €50,940 (+4,131%), from €1,233 to €52,173
of which Assets under construction and advance payments: +€47,840
- Deferred charges and accrued income -€1,340
down €1,340 (-15.2%), from €8,808 to €7,468
- Receivables within one year +€1,147
up €1,147 (+59.9%), from €1,917 to €3,064
of which Other amounts receivable: +€1,399
- Trade debts +€35,940
up €35,940 (+1,030%), from €3,489 to €39,429
- Other debts +€13,724
up €13,724 (+83.1%), from €16,509 to €30,233
- Reserves +€825
new in 2025: €825
- Gross operating margin +€7,785
up €7,785 (+2,584%), from €301 to €8,086
- Financial charges +€5,214
up €5,214 (+7,193%), from €72 to €5,287
- Staff costs +€838
new in 2025: €838
- Depreciation +€673
up €673 (+1,069%), from €63 to €737
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 | €21,058 | €72,009 | +€50,951 | +242% |
| Fixed assets | 21/28 | €1,233 | €52,173 | +€50,940 | +4,131% |
| Tangible fixed assets | 22/27 | €1,233 | €52,173 | +€50,940 | +4,131% |
| Plant, machinery and equipment | 23 | - | €1,937 | +€1,937 | |
| Furniture and vehicles | 24 | - | €1,423 | +€1,423 | |
| Other tangible fixed assets | 26 | €1,233 | €974 | -€259 | -21.0% |
| Assets under construction and advance payments | 27 | - | €47,840 | +€47,840 | |
| Current assets | 29/58 | €19,825 | €19,836 | +€11 | +0.1% |
| Stocks and contracts in progress | 3 | €450 | €450 | = | 0.0% |
| Stocks | 30/36 | €450 | €450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,917 | €3,064 | +€1,147 | +59.9% |
| Trade receivables | 40 | €252 | €0 | -€252 | -100% |
| Other amounts receivable | 41 | €1,665 | €3,064 | +€1,399 | +84.0% |
| Cash at bank and in hand | 54/58 | €8,650 | €8,854 | +€203 | +2.4% |
| Deferred charges and accrued income | 490/1 | €8,808 | €7,468 | -€1,340 | -15.2% |
| Total equity and liabilities | 10/49 | €21,058 | €72,009 | +€50,951 | +242% |
| Equity | 10/15 | €869 | €1,825 | +€957 | +110% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €825 | +€825 | |
| Distributable reserves | 133 | - | €825 | +€825 | |
| Profit (loss) carried forward | 14 | -€131 | €0 | +€131 | |
| Amounts payable | 17/49 | €20,190 | €70,184 | +€49,994 | +248% |
| Amounts payable within one year | 42/48 | €20,190 | €70,008 | +€49,818 | +247% |
| Trade debts | 44 | €3,489 | €39,429 | +€35,940 | +1,030% |
| Suppliers | 440/4 | €3,489 | €39,429 | +€35,940 | +1,030% |
| Taxes, remuneration and social security | 45 | €192 | €347 | +€155 | +80.4% |
| Taxes | 450/3 | €192 | €347 | +€155 | +80.4% |
| Other amounts payable | 47/48 | €16,509 | €30,233 | +€13,724 | +83.1% |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Remuneration, social security and pensions | 62 | - | €838 | +€838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63 | €737 | +€673 | +1,069% |
| Other operating charges | 640/8 | €105 | €120 | +€15 | +14.3% |
| Gross operating margin | 9900 | €301 | €8,086 | +€7,785 | +2,584% |
| Operating profit (loss) | 9901 | €133 | €6,391 | +€6,258 | +4,697% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €72 | €5,287 | +€5,214 | +7,193% |
| Recurring financial charges | 65 | €72 | €5,287 | +€5,214 | +7,193% |
| Profit (loss) for the period before taxes | 9903 | €61 | €1,111 | +€1,050 | +1,729% |
| Income taxes | 67/77 | €192 | €155 | -€38 | -19.6% |
| Profit (loss) for the period | 9904 | -€131 | €957 | +€1,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€131 | €957 | +€1,088 |
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 24 October 2026 via checked.be.