Jos Bollen: 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.
Jos Bollen
Largest movements
- Cash -€43,009
down €43,009 (-36.4%), from €118,089 to €75,079
mainly Other debts (-€52,452) and Investment in fixed assets (net) (-€1,289)
- Tangible fixed assets -€9,405
down €9,405 (-12.2%), from €77,126 to €67,721
of which Land and buildings: -€10,247
- Other debts -€52,452
down €52,452 (-28.2%), from €185,808 to €133,355
- Other operating charges -€1,150
down €1,150 (-94.9%), from €1,212 to €62
- Gross operating margin +€803
up €803 (+8.5%), from €9,499 to €10,302
- Financial income +€503
up €503 (+297%), from €169 to €672
- Depreciation -€150
down €150 (-1.4%), from €10,845 to €10,694
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 | €195,215 | €142,801 | -€52,414 | -26.8% |
| Fixed assets | 21/28 | €77,126 | €67,721 | -€9,405 | -12.2% |
| Tangible fixed assets | 22/27 | €77,126 | €67,721 | -€9,405 | -12.2% |
| Land and buildings | 22 | €76,855 | €66,607 | -€10,247 | -13.3% |
| Furniture and vehicles | 24 | €272 | €1,114 | +€842 | +310% |
| Current assets | 29/58 | €118,089 | €75,080 | -€43,009 | -36.4% |
| Cash at bank and in hand | 54/58 | €118,089 | €75,079 | -€43,009 | -36.4% |
| Deferred charges and accrued income | 490/1 | - | €0 | +€0 | |
| Total equity and liabilities | 10/49 | €195,215 | €142,801 | -€52,414 | -26.8% |
| Equity | 10/15 | €9,407 | €9,445 | +€38 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,428 | €5,428 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,068 | €3,068 | = | 0.0% |
| Distributable reserves | 133 | €2,360 | €2,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,221 | -€2,183 | +€38 | +1.7% |
| Amounts payable | 17/49 | €185,808 | €133,355 | -€52,452 | -28.2% |
| Amounts payable within one year | 42/48 | €185,808 | €133,355 | -€52,452 | -28.2% |
| Other amounts payable | 47/48 | €185,808 | €133,355 | -€52,452 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,845 | €10,694 | -€150 | -1.4% |
| Other operating charges | 640/8 | €1,212 | €62 | -€1,150 | -94.9% |
| Gross operating margin | 9900 | €9,499 | €10,302 | +€803 | +8.5% |
| Operating profit (loss) | 9901 | -€2,558 | -€454 | +€2,104 | +82.2% |
| Financial income | 75/76B | €169 | €672 | +€503 | +297% |
| Recurring financial income | 75 | €169 | €672 | +€503 | +297% |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,569 | €38 | +€2,607 | |
| Profit (loss) for the period | 9904 | -€2,569 | €38 | +€2,607 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,569 | €38 | +€2,607 |
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 19 October 2026 via checked.be.