Jonas van den Berg: 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.
Jonas van den Berg
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€12,625
down €12,625 (-2.4%), from -€518,637 to -€531,262
- Other debts +€9,359
up €9,359 (+2.8%), from €331,409 to €340,768
- Trade debts +€3,265
up €3,265 (+195%), from €1,678 to €4,944
- Financial charges -€10,891
down €10,891 (-100%), from €10,891 to €0
of which Financial charges: -€10,891
- Gross operating margin +€3,526
up €3,526 (+22.5%), from -€15,685 to -€12,159
- Other operating charges -€344
down €344 (-42.5%), from €810 to €465
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1 | €1 | = | 0.0% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1 | €1 | = | 0.0% |
| Equity | 10/15 | -€387,961 | -€400,586 | -€12,625 | -3.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €128,176 | €128,176 | = | 0.0% |
| Distributable reserves | 133 | €128,176 | €128,176 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€518,637 | -€531,262 | -€12,625 | -2.4% |
| Amounts payable | 17/49 | €387,962 | €400,587 | +€12,625 | +3.3% |
| Amounts payable after more than one year | 17 | €21,875 | €21,875 | = | 0.0% |
| Financial debts | 170/4 | €21,875 | €21,875 | = | 0.0% |
| Amounts payable within one year | 42/48 | €366,087 | €378,712 | +€12,625 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €33,000 | €33,000 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,678 | €4,944 | +€3,265 | +195% |
| Suppliers | 440/4 | €1,678 | €4,944 | +€3,265 | +195% |
| Other amounts payable | 47/48 | €331,409 | €340,768 | +€9,359 | +2.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €810 | €465 | -€344 | -42.5% |
| Gross operating margin | 9900 | -€15,685 | -€12,159 | +€3,526 | +22.5% |
| Operating profit (loss) | 9901 | -€16,495 | -€12,625 | +€3,870 | +23.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €10,891 | €0 | -€10,891 | -100% |
| Recurring financial charges | 65 | €10,891 | €0 | -€10,891 | -100% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€27,386 | -€12,625 | +€14,761 | +53.9% |
| Profit (loss) for the period | 9904 | -€27,386 | -€12,625 | +€14,761 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,386 | -€12,625 | +€14,761 | +53.9% |
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 25 October 2026 via checked.be.