Joke Van Loon: 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.
Joke Van Loon
Largest movements
- Cash +€8,099
up €8,099 (+16.3%), from €49,690 to €57,789
mainly Net result for the year (+€11,724)
- Receivables within one year +€2,741
up €2,741 (+169%), from €1,619 to €4,360
- Reserves +€10,891
up €10,891 (+26.7%), from €40,724 to €51,615
- Gross operating margin -€20,928
down €20,928 (-57.0%), from €36,702 to €15,774
- Taxes -€6,303
down €6,303 (-66.2%), from €9,519 to €3,216
- Depreciation -€533
no longer reported in 2025 (was €533)
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 | €51,310 | €62,149 | +€10,839 | +21.1% |
| Current assets | 29/58 | €51,310 | €62,149 | +€10,839 | +21.1% |
| Amounts receivable within one year | 40/41 | €1,619 | €4,360 | +€2,741 | +169% |
| Other amounts receivable | 41 | €1,619 | €4,360 | +€2,741 | +169% |
| Cash at bank and in hand | 54/58 | €49,690 | €57,789 | +€8,099 | +16.3% |
| Total equity and liabilities | 10/49 | €51,310 | €62,149 | +€10,839 | +21.1% |
| Equity | 10/15 | €40,824 | €51,715 | +€10,891 | +26.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €40,724 | €51,615 | +€10,891 | +26.7% |
| Distributable reserves | 133 | €40,724 | €51,615 | +€10,891 | +26.7% |
| Amounts payable | 17/49 | €10,485 | €10,434 | -€51 | -0.5% |
| Amounts payable within one year | 42/48 | €10,485 | €10,434 | -€51 | -0.5% |
| Trade debts | 44 | €133 | €82 | -€51 | -38.6% |
| Suppliers | 440/4 | €133 | €82 | -€51 | -38.6% |
| Taxes, remuneration and social security | 45 | €9,686 | €9,669 | -€17 | -0.2% |
| Taxes | 450/3 | €9,686 | €9,669 | -€17 | -0.2% |
| Other amounts payable | 47/48 | €666 | €683 | +€17 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | - | -€533 | |
| Other operating charges | 640/8 | €569 | €789 | +€220 | +38.7% |
| Gross operating margin | 9900 | €36,702 | €15,774 | -€20,928 | -57.0% |
| Operating profit (loss) | 9901 | €35,600 | €14,985 | -€20,615 | -57.9% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €35,582 | €14,940 | -€20,642 | -58.0% |
| Income taxes | 67/77 | €9,519 | €3,216 | -€6,303 | -66.2% |
| Profit (loss) for the period | 9904 | €26,062 | €11,724 | -€14,339 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,062 | €11,724 | -€14,339 | -55.0% |
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 23 October 2026 via checked.be.