Jolijn Boons: 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.
Jolijn Boons
Largest movements
- Receivables within one year +€39,996
up €39,996 (+369%), from €10,842 to €50,838
of which Other amounts receivable: +€38,321
- Tangible fixed assets -€10,670
down €10,670 (-29.2%), from €36,488 to €25,817
of which Leasing and similar rights: -€10,384
- Deferred charges and accrued income -€5,717
down €5,717 (-59.9%), from €9,538 to €3,821
- Cash +€5,232
up €5,232 (+2.4%), from €221,441 to €226,673
mainly Net result for the year (+€66,953) and Depreciation (+€14,316)
- Reserves +€66,953
up €66,953 (+28.7%), from €232,940 to €299,894
- Other debts -€19,945
no longer reported in 2025 (was €19,945)
- Tax, wage and social debts -€13,345
down €13,345 (-82.0%), from €16,282 to €2,937
- Current portion of long-term debt -€5,486
no longer reported in 2025 (was €5,486)
- Gross operating margin +€4,187
up €4,187 (+4.4%), from €95,086 to €99,273
- Taxes +€1,655
up €1,655 (+10.2%), from €16,282 to €17,937
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 | €278,309 | €307,150 | +€28,841 | +10.4% |
| Fixed assets | 21/28 | €36,488 | €25,817 | -€10,670 | -29.2% |
| Tangible fixed assets | 22/27 | €36,488 | €25,817 | -€10,670 | -29.2% |
| Plant, machinery and equipment | 23 | €25,054 | €17,730 | -€7,325 | -29.2% |
| Furniture and vehicles | 24 | €1,050 | €8,088 | +€7,038 | +670% |
| Leasing and similar rights | 25 | €10,384 | - | -€10,384 | |
| Current assets | 29/58 | €241,821 | €281,332 | +€39,511 | +16.3% |
| Amounts receivable within one year | 40/41 | €10,842 | €50,838 | +€39,996 | +369% |
| Trade receivables | 40 | €10,842 | €12,518 | +€1,676 | +15.5% |
| Other amounts receivable | 41 | - | €38,321 | +€38,321 | |
| Cash at bank and in hand | 54/58 | €221,441 | €226,673 | +€5,232 | +2.4% |
| Deferred charges and accrued income | 490/1 | €9,538 | €3,821 | -€5,717 | -59.9% |
| Total equity and liabilities | 10/49 | €278,309 | €307,150 | +€28,841 | +10.4% |
| Equity | 10/15 | €234,940 | €301,894 | +€66,953 | +28.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €232,940 | €299,894 | +€66,953 | +28.7% |
| Distributable reserves | 133 | €232,940 | €299,894 | +€66,953 | +28.7% |
| Amounts payable | 17/49 | €43,369 | €5,256 | -€38,112 | -87.9% |
| Amounts payable within one year | 42/48 | €43,369 | €5,256 | -€38,112 | -87.9% |
| Current portion of amounts payable after more than one year | 42 | €5,486 | - | -€5,486 | |
| Trade debts | 44 | €1,655 | €2,319 | +€664 | +40.1% |
| Suppliers | 440/4 | €1,655 | €2,319 | +€664 | +40.1% |
| Taxes, remuneration and social security | 45 | €16,282 | €2,937 | -€13,345 | -82.0% |
| Taxes | 450/3 | €16,282 | €2,937 | -€13,345 | -82.0% |
| Other amounts payable | 47/48 | €19,945 | - | -€19,945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,167 | €14,316 | -€850 | -5.6% |
| Other operating charges | 640/8 | €630 | €566 | -€63 | -10.0% |
| Gross operating margin | 9900 | €95,086 | €99,273 | +€4,187 | +4.4% |
| Operating profit (loss) | 9901 | €79,290 | €84,390 | +€5,100 | +6.4% |
| Financial income | 75/76B | €0 | €557 | +€557 | +2,784,050% |
| Recurring financial income | 75 | €0 | €557 | +€557 | +2,784,050% |
| Financial charges | 65/66B | €138 | €57 | -€81 | -58.6% |
| Recurring financial charges | 65 | €138 | €57 | -€81 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €79,153 | €84,890 | +€5,737 | +7.2% |
| Income taxes | 67/77 | €16,282 | €17,937 | +€1,655 | +10.2% |
| Profit (loss) for the period | 9904 | €62,871 | €66,953 | +€4,083 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,871 | €66,953 | +€4,083 | +6.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.