Jolien Dewitte: 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.
Jolien Dewitte
Largest movements
- Cash +€31,008
up €31,008 (+53.6%), from €57,803 to €88,812
mainly Net result for the year (+€43,167) and Depreciation (+€8,936)
- Deferred charges and accrued income +€14,059
up €14,059 (+688%), from €2,042 to €16,101
- Tangible fixed assets -€7,049
down €7,049 (-27.4%), from €25,693 to €18,644
of which Furniture and vehicles: -€8,931
- Profit (loss) carried forward +€43,167
up €43,167 (+122%), from €35,473 to €78,639
- Debts after one year -€8,355
down €8,355 (-51.2%), from €16,324 to €7,970
- Tax, wage and social debts +€1,859
up €1,859 (+10.5%), from €17,686 to €19,545
- Gross operating margin +€7,406
up €7,406 (+13.4%), from €55,375 to €62,781
- Taxes +€1,767
up €1,767 (+18.0%), from €9,796 to €11,563
- Financial income +€895
up €895 (+50.7%), from €1,767 to €2,662
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 | €141,118 | €177,560 | +€36,442 | +25.8% |
| Fixed assets | 21/28 | €25,693 | €18,644 | -€7,049 | -27.4% |
| Tangible fixed assets | 22/27 | €25,693 | €18,644 | -€7,049 | -27.4% |
| Plant, machinery and equipment | 23 | - | €1,882 | +€1,882 | |
| Furniture and vehicles | 24 | €25,693 | €16,762 | -€8,931 | -34.8% |
| Current assets | 29/58 | €115,425 | €158,916 | +€43,491 | +37.7% |
| Amounts receivable after more than one year | 29 | €21,500 | €21,500 | = | 0.0% |
| Other amounts receivable | 291 | €21,500 | €21,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,080 | €32,504 | -€1,576 | -4.6% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €19,080 | €32,504 | +€13,424 | +70.4% |
| Cash at bank and in hand | 54/58 | €57,803 | €88,812 | +€31,008 | +53.6% |
| Deferred charges and accrued income | 490/1 | €2,042 | €16,101 | +€14,059 | +688% |
| Total equity and liabilities | 10/49 | €141,118 | €177,560 | +€36,442 | +25.8% |
| Equity | 10/15 | €96,464 | €139,631 | +€43,167 | +44.7% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Reserves | 13 | €59,691 | €59,691 | = | 0.0% |
| Distributable reserves | 133 | €59,691 | €59,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,473 | €78,639 | +€43,167 | +122% |
| Amounts payable | 17/49 | €44,654 | €37,929 | -€6,725 | -15.1% |
| Amounts payable after more than one year | 17 | €16,324 | €7,970 | -€8,355 | -51.2% |
| Financial debts | 170/4 | €16,324 | €7,970 | -€8,355 | -51.2% |
| Amounts payable within one year | 42/48 | €28,330 | €29,960 | +€1,630 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €8,014 | €8,355 | +€341 | +4.2% |
| Trade debts | 44 | €1,797 | €2,060 | +€263 | +14.7% |
| Suppliers | 440/4 | €1,797 | €2,060 | +€263 | +14.7% |
| Taxes, remuneration and social security | 45 | €17,686 | €19,545 | +€1,859 | +10.5% |
| Taxes | 450/3 | €17,686 | €19,545 | +€1,859 | +10.5% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,931 | €8,936 | +€5 | +0.1% |
| Other operating charges | 640/8 | €789 | €806 | +€16 | +2.1% |
| Gross operating margin | 9900 | €55,375 | €62,781 | +€7,406 | +13.4% |
| Operating profit (loss) | 9901 | €45,654 | €53,039 | +€7,385 | +16.2% |
| Financial income | 75/76B | €1,767 | €2,662 | +€895 | +50.7% |
| Recurring financial income | 75 | €1,767 | €2,662 | +€895 | +50.7% |
| Financial charges | 65/66B | €1,320 | €972 | -€348 | -26.4% |
| Recurring financial charges | 65 | €1,320 | €972 | -€348 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €46,102 | €54,729 | +€8,628 | +18.7% |
| Income taxes | 67/77 | €9,796 | €11,563 | +€1,767 | +18.0% |
| Profit (loss) for the period | 9904 | €36,306 | €43,167 | +€6,861 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,306 | €43,167 | +€6,861 | +18.9% |
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 20 October 2026 via checked.be.