John Vans: 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.
John Vans
Largest movements
- Tangible fixed assets -€18,022
down €18,022 (-31.0%), from €58,062 to €40,040
of which Furniture and vehicles: -€16,680
- Cash -€10,149
down €10,149 (-87.3%), from €11,631 to €1,482
mainly Net result for the year (-€21,076) and Other debts (-€8,682)
- Receivables within one year -€1,153
down €1,153 (-67.0%), from €1,721 to €568
of which Trade receivables: -€1,272
- Profit (loss) carried forward -€21,076
down €21,076, from €497 to -€20,579
- Other debts -€8,682
down €8,682 (-17.2%), from €50,524 to €41,842
- Tax, wage and social debts -€3,047
down €3,047 (-53.3%), from €5,712 to €2,665
of which Taxes: -€3,047
- Trade debts +€2,872
up €2,872 (+118%), from €2,439 to €5,311
- Depreciation +€19,915
up €19,915 (+1,205%), from €1,653 to €21,568
- Gross operating margin -€11,339
down €11,339 (-92.4%), from €12,274 to €935
- Taxes -€1,593
no longer reported in 2025 (was €1,593)
- Other operating charges -€244
down €244 (-56.9%), from €429 to €185
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 | €72,372 | €42,439 | -€29,933 | -41.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €58,104 | €40,082 | -€18,022 | -31.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €58,062 | €40,040 | -€18,022 | -31.0% |
| Plant, machinery and equipment | 23 | €2,959 | €1,617 | -€1,342 | -45.4% |
| Furniture and vehicles | 24 | €55,103 | €38,423 | -€16,680 | -30.3% |
| Financial fixed assets | 28 | €42 | €41 | -€1 | -1.3% |
| Current assets | 29/58 | €14,268 | €2,357 | -€11,911 | -83.5% |
| Amounts receivable within one year | 40/41 | €1,721 | €568 | -€1,153 | -67.0% |
| Trade receivables | 40 | €1,721 | €449 | -€1,272 | -73.9% |
| Other amounts receivable | 41 | - | €119 | +€119 | |
| Cash at bank and in hand | 54/58 | €11,631 | €1,482 | -€10,149 | -87.3% |
| Deferred charges and accrued income | 490/1 | €916 | €307 | -€609 | -66.5% |
| Total equity and liabilities | 10/49 | €72,372 | €42,439 | -€29,933 | -41.4% |
| Equity | 10/15 | €13,697 | -€7,379 | -€21,076 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497 | -€20,579 | -€21,076 | |
| Amounts payable | 17/49 | €58,675 | €49,818 | -€8,857 | -15.1% |
| Amounts payable within one year | 42/48 | €58,675 | €49,818 | -€8,857 | -15.1% |
| Trade debts | 44 | €2,439 | €5,311 | +€2,872 | +118% |
| Suppliers | 440/4 | €2,439 | €5,311 | +€2,872 | +118% |
| Taxes, remuneration and social security | 45 | €5,712 | €2,665 | -€3,047 | -53.3% |
| Taxes | 450/3 | €4,712 | €1,665 | -€3,047 | -64.7% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €50,524 | €41,842 | -€8,682 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €21,568 | +€19,915 | +1,205% |
| Other operating charges | 640/8 | €429 | €185 | -€244 | -56.9% |
| Gross operating margin | 9900 | €12,274 | €935 | -€11,339 | -92.4% |
| Operating profit (loss) | 9901 | €10,192 | -€20,818 | -€31,010 | |
| Financial charges | 65/66B | €194 | €258 | +€64 | +33.1% |
| Recurring financial charges | 65 | €194 | €258 | +€64 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €9,998 | -€21,076 | -€31,074 | |
| Income taxes | 67/77 | €1,593 | - | -€1,593 | |
| Profit (loss) for the period | 9904 | €8,405 | -€21,076 | -€29,481 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,405 | -€21,076 | -€29,481 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.