JONATHAN DERDEYN ACCOUNTANCY: what changed
Two fiscal 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.
JONATHAN DERDEYN ACCOUNTANCY
Largest movements
- Financial fixed assets +€280,491
up €280,491 (+39.7%), from €706,949 to €987,440
- Cash +€42,816
up €42,816 (+39.6%), from €108,054 to €150,870
mainly Net result for the year (+€550,093) and Tax, wage and social debts (+€32,421)
- Tangible fixed assets -€26,153
down €26,153 (-12.0%), from €217,717 to €191,564
of which Furniture and vehicles: -€16,139
- Reserves +€382,634
up €382,634 (+90.3%), from €423,649 to €806,283
- Debts after one year -€104,981
down €104,981 (-25.2%), from €416,424 to €311,443
- Tax, wage and social debts +€32,421
up €32,421 (+48.0%), from €67,488 to €99,909
of which Taxes: +€32,421
- Financial income +€413,140
up €413,140 (+904.9%), from €45,655 to €458,795
- Taxes +€42,137
up €42,137 (+60.6%), from €69,513 to €111,650
- Depreciation -€6,855
down €6,855 (-22.1%), from €31,074 to €24,220
- Other operating charges +€6,133
up €6,133 (+167.7%), from €3,656 to €9,789
- Gross operating margin -€3,317
down €3,317 (-1.3%), from €248,347 to €245,029
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.
Cash bridge derived
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 | €1,048,552 | €1,351,897 | +€303,346 | +28.9% |
| Fixed assets | 21/28 | €924,666 | €1,179,004 | +€254,338 | +27.5% |
| Tangible fixed assets | 22/27 | €217,717 | €191,564 | -€26,153 | -12.0% |
| Land and buildings | 22 | €194,196 | €184,182 | -€10,014 | -5.2% |
| Furniture and vehicles | 24 | €23,521 | €7,382 | -€16,139 | -68.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €706,949 | €987,440 | +€280,491 | +39.7% |
| Current assets | 29/58 | €123,886 | €172,893 | +€49,007 | +39.6% |
| Amounts receivable within one year | 40/41 | €11,097 | €20,816 | +€9,719 | +87.6% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 41 | €8,597 | €20,816 | +€12,219 | +142.1% |
| Cash at bank and in hand | 54/58 | €108,054 | €150,870 | +€42,816 | +39.6% |
| Deferred charges and accrued income | 490/1 | €4,735 | €1,207 | -€3,528 | -74.5% |
| Total equity and liabilities | 10/49 | €1,048,552 | €1,351,897 | +€303,346 | +28.9% |
| Equity | 10/15 | €433,109 | €815,743 | +€382,634 | +88.3% |
| Contributions | 10/11 | €9,460 | €9,460 | = | 0.0% |
| Reserves | 13 | €423,649 | €806,283 | +€382,634 | +90.3% |
| Distributable reserves | 133 | €423,649 | €806,283 | +€382,634 | +90.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €615,443 | €536,154 | -€79,288 | -12.9% |
| Amounts payable after more than one year | 17 | €416,424 | €311,443 | -€104,981 | -25.2% |
| Financial debts | 170/4 | €416,424 | €311,443 | -€104,981 | -25.2% |
| Amounts payable within one year | 42/48 | €199,019 | €224,711 | +€25,693 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €113,671 | €117,523 | +€3,852 | +3.4% |
| Trade debts | 44 | €14,621 | €7,279 | -€7,341 | -50.2% |
| Suppliers | 440/4 | €14,621 | €7,279 | -€7,341 | -50.2% |
| Taxes, remuneration and social security | 45 | €67,488 | €99,909 | +€32,421 | +48.0% |
| Taxes | 450/3 | €67,488 | €99,909 | +€32,421 | +48.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €3,239 | - | -€3,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,074 | €24,220 | -€6,855 | -22.1% |
| Other operating charges | 640/8 | €3,656 | €9,789 | +€6,133 | +167.7% |
| Gross operating margin | 9900 | €248,347 | €245,029 | -€3,317 | -1.3% |
| Operating profit (loss) | 9901 | €213,616 | €211,021 | -€2,595 | -1.2% |
| Financial income | 75/76B | €45,655 | €458,795 | +€413,140 | +904.9% |
| Recurring financial income | 75 | €45,655 | €458,795 | +€413,140 | +904.9% |
| Financial charges | 65/66B | €7,911 | €8,073 | +€162 | +2.0% |
| Recurring financial charges | 65 | €7,911 | €8,073 | +€162 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €251,360 | €661,743 | +€410,383 | +163.3% |
| Income taxes | 67/77 | €69,513 | €111,650 | +€42,137 | +60.6% |
| Profit (loss) for the period | 9904 | €181,847 | €550,093 | +€368,246 | +202.5% |
| Profit (loss) for the period to be appropriated | 9905 | €181,847 | €550,093 | +€368,246 | +202.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.