Jozef VAN DE WEYER: 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.
Jozef VAN DE WEYER
Largest movements
- Tangible fixed assets -€71,726
down €71,726 (-30.8%), from €232,595 to €160,869
- Cash +€12,942
up €12,942 (+635%), from €2,037 to €14,979
mainly Net result for the year (+€60,682) and Investment in fixed assets (net) (+€49,792)
- Other debts -€121,380
down €121,380 (-27.3%), from €445,238 to €323,858
- Profit (loss) carried forward +€60,682
up €60,682 (+25.6%), from -€237,499 to -€176,817
- Gross operating margin +€92,639
up €92,639, from -€6,666 to €85,973
- Other operating charges +€3,091
new in 2025: €3,091
- Depreciation -€1,365
down €1,365 (-5.9%), from €23,298 to €21,933
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 | €237,894 | €176,901 | -€60,993 | -25.6% |
| Fixed assets | 21/28 | €232,595 | €160,869 | -€71,726 | -30.8% |
| Tangible fixed assets | 22/27 | €232,595 | €160,869 | -€71,726 | -30.8% |
| Land and buildings | 22 | €232,595 | €160,869 | -€71,726 | -30.8% |
| Current assets | 29/58 | €5,299 | €16,032 | +€10,733 | +203% |
| Amounts receivable within one year | 40/41 | €3,262 | €1,052 | -€2,209 | -67.7% |
| Trade receivables | 40 | €512 | €512 | = | 0.0% |
| Other amounts receivable | 41 | €2,750 | €541 | -€2,209 | -80.3% |
| Cash at bank and in hand | 54/58 | €2,037 | €14,979 | +€12,942 | +635% |
| Total equity and liabilities | 10/49 | €237,894 | €176,901 | -€60,993 | -25.6% |
| Equity | 10/15 | -€209,899 | -€149,217 | +€60,682 | +28.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €7,600 | €7,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,600 | €5,600 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,499 | -€176,817 | +€60,682 | +25.6% |
| Amounts payable | 17/49 | €447,793 | €326,118 | -€121,676 | -27.2% |
| Amounts payable within one year | 42/48 | €447,793 | €326,118 | -€121,676 | -27.2% |
| Trade debts | 44 | €2,341 | €2,260 | -€81 | -3.4% |
| Suppliers | 440/4 | €2,341 | €2,260 | -€81 | -3.4% |
| Taxes, remuneration and social security | 45 | €214 | - | -€214 | |
| Taxes | 450/3 | €214 | - | -€214 | |
| Other amounts payable | 47/48 | €445,238 | €323,858 | -€121,380 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,298 | €21,933 | -€1,365 | -5.9% |
| Other operating charges | 640/8 | - | €3,091 | +€3,091 | |
| Gross operating margin | 9900 | -€6,666 | €85,973 | +€92,639 | |
| Operating profit (loss) | 9901 | -€29,964 | €60,948 | +€90,913 | |
| Financial charges | 65/66B | €44 | €266 | +€222 | +509% |
| Recurring financial charges | 65 | €44 | €266 | +€222 | +509% |
| Profit (loss) for the period before taxes | 9903 | -€30,008 | €60,682 | +€90,691 | |
| Income taxes | 67/77 | €214 | - | -€214 | |
| Profit (loss) for the period | 9904 | -€30,223 | €60,682 | +€90,905 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,223 | €60,682 | +€90,905 |
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 1 November 2026 via checked.be.