JochenV: 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.
JochenV
Largest movements
- Deferred charges and accrued income +€284,224
up €284,224 (+21,383%), from €1,329 to €285,554
- Cash +€179,331
up €179,331 (+215%), from €83,331 to €262,662
mainly Other debts (+€344,329) and Net result for the year (+€316,941)
- Receivables within one year -€126,553
down €126,553 (-97.1%), from €130,355 to €3,802
of which Trade receivables: -€126,550
- Tangible fixed assets +€6,830
up €6,830 (+441%), from €1,548 to €8,378
- Other debts +€344,329
up €344,329 (+9,746%), from €3,533 to €347,862
- Reserves -€160,915
down €160,915 (-95.7%), from €168,101 to €7,186
- Tax, wage and social debts +€158,136
up €158,136 (+403%), from €39,193 to €197,329
- Gross operating margin +€245,136
up €245,136 (+126%), from €193,803 to €438,940
- Taxes +€66,820
up €66,820 (+154%), from €43,421 to €110,241
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 | €216,563 | €560,395 | +€343,832 | +159% |
| Fixed assets | 21/28 | €1,548 | €8,378 | +€6,830 | +441% |
| Tangible fixed assets | 22/27 | €1,548 | €8,378 | +€6,830 | +441% |
| Furniture and vehicles | 24 | €1,548 | €8,378 | +€6,830 | +441% |
| Current assets | 29/58 | €215,015 | €552,017 | +€337,002 | +157% |
| Amounts receivable within one year | 40/41 | €130,355 | €3,802 | -€126,553 | -97.1% |
| Trade receivables | 40 | €130,352 | €3,802 | -€126,550 | -97.1% |
| Other amounts receivable | 41 | €3 | €0 | -€3 | -100% |
| Cash at bank and in hand | 54/58 | €83,331 | €262,662 | +€179,331 | +215% |
| Deferred charges and accrued income | 490/1 | €1,329 | €285,554 | +€284,224 | +21,383% |
| Total equity and liabilities | 10/49 | €216,563 | €560,395 | +€343,832 | +159% |
| Equity | 10/15 | €170,601 | €9,686 | -€160,915 | -94.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €168,101 | €7,186 | -€160,915 | -95.7% |
| Distributable reserves | 133 | €168,101 | €7,186 | -€160,915 | -95.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €45,962 | €550,709 | +€504,747 | +1,098% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €45,962 | €548,169 | +€502,206 | +1,093% |
| Current portion of amounts payable after more than one year | 42 | €593 | €0 | -€593 | -100% |
| Trade debts | 44 | €2,643 | €2,977 | +€334 | +12.6% |
| Suppliers | 440/4 | €2,643 | €2,977 | +€334 | +12.6% |
| Taxes, remuneration and social security | 45 | €39,193 | €197,329 | +€158,136 | +403% |
| Taxes | 450/3 | €39,193 | €197,329 | +€158,136 | +403% |
| Other amounts payable | 47/48 | €3,533 | €347,862 | +€344,329 | +9,746% |
| Accrued charges and deferred income | 492/3 | €0 | €2,541 | +€2,541 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,655 | €1,247 | -€408 | -24.7% |
| Other operating charges | 640/8 | €7,357 | €7,312 | -€45 | -0.6% |
| Non-recurring operating charges | 66A | - | €1,448 | +€1,448 | |
| Gross operating margin | 9900 | €193,803 | €438,940 | +€245,136 | +126% |
| Operating profit (loss) | 9901 | €184,791 | €428,932 | +€244,141 | +132% |
| Financial income | 75/76B | €83 | €381 | +€298 | +360% |
| Recurring financial income | 75 | €83 | €381 | +€298 | +360% |
| Financial charges | 65/66B | €1,918 | €2,131 | +€212 | +11.1% |
| Recurring financial charges | 65 | €1,918 | €2,131 | +€212 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €182,956 | €427,183 | +€244,227 | +133% |
| Income taxes | 67/77 | €43,421 | €110,241 | +€66,820 | +154% |
| Profit (loss) for the period | 9904 | €139,534 | €316,941 | +€177,407 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €139,534 | €316,941 | +€177,407 | +127% |
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 13 October 2026 via checked.be.