KOBE JANSSEUNE: 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.
KOBE JANSSEUNE
Largest movements
- Cash -€43,638
down €43,638 (-55.4%), from €78,739 to €35,101
mainly Contributions, distributions and other (-€122,800) and Tax, wage and social debts (-€42,592)
- Receivables within one year -€18,985
down €18,985 (-49.4%), from €38,436 to €19,451
of which Trade receivables: -€12,295
- Tangible fixed assets -€17,752
down €17,752 (-13.5%), from €131,058 to €113,306
of which Land and buildings: -€12,018
- Current investments +€11,760
up €11,760 (+75.0%), from €15,679 to €27,439
- Reserves -€78,468
down €78,468 (-27.6%), from €283,899 to €205,431
of which Distributable reserves: -€78,468
- Other debts +€65,616
up €65,616 (+657%), from €9,984 to €75,600
- Tax, wage and social debts -€42,592
down €42,592 (-80.8%), from €52,717 to €10,125
- Trade debts -€12,857
down €12,857 (-86.1%), from €14,926 to €2,068
- Financial income -€6,958
down €6,958 (-59.1%), from €11,765 to €4,806
- Financial charges +€2,783
up €2,783 (+168%), from €1,660 to €4,443
- Taxes -€2,128
down €2,128 (-10.7%), from €19,811 to €17,682
- Depreciation +€1,477
up €1,477 (+9.1%), from €16,275 to €17,752
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 | €373,913 | €305,297 | -€68,615 | -18.4% |
| Fixed assets | 21/28 | €131,058 | €113,306 | -€17,752 | -13.5% |
| Tangible fixed assets | 22/27 | €131,058 | €113,306 | -€17,752 | -13.5% |
| Land and buildings | 22 | €115,546 | €103,528 | -€12,018 | -10.4% |
| Plant, machinery and equipment | 23 | €1,663 | €1,449 | -€214 | -12.9% |
| Furniture and vehicles | 24 | €13,849 | €8,329 | -€5,520 | -39.9% |
| Current assets | 29/58 | €242,854 | €191,991 | -€50,863 | -20.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €110,000 | = | 0.0% |
| Other amounts receivable | 291 | €110,000 | €110,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €38,436 | €19,451 | -€18,985 | -49.4% |
| Trade receivables | 40 | €12,295 | €0 | -€12,295 | -100% |
| Other amounts receivable | 41 | €26,141 | €19,451 | -€6,690 | -25.6% |
| Current investments | 50/53 | €15,679 | €27,439 | +€11,760 | +75.0% |
| Cash at bank and in hand | 54/58 | €78,739 | €35,101 | -€43,638 | -55.4% |
| Total equity and liabilities | 10/49 | €373,913 | €305,297 | -€68,615 | -18.4% |
| Equity | 10/15 | €290,899 | €212,431 | -€78,468 | -27.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €283,899 | €205,431 | -€78,468 | -27.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €283,899 | €205,431 | -€78,468 | -27.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,014 | €92,866 | +€9,852 | +11.9% |
| Amounts payable within one year | 42/48 | €82,626 | €92,852 | +€10,225 | +12.4% |
| Financial debts | 43 | €5,000 | €5,058 | +€58 | +1.2% |
| Credit institutions | 430/8 | €5,000 | €5,058 | +€58 | +1.2% |
| Trade debts | 44 | €14,926 | €2,068 | -€12,857 | -86.1% |
| Suppliers | 440/4 | €14,926 | €2,068 | -€12,857 | -86.1% |
| Taxes, remuneration and social security | 45 | €52,717 | €10,125 | -€42,592 | -80.8% |
| Taxes | 450/3 | €52,717 | €10,125 | -€42,592 | -80.8% |
| Other amounts payable | 47/48 | €9,984 | €75,600 | +€65,616 | +657% |
| Accrued charges and deferred income | 492/3 | €387 | €14 | -€373 | -96.3% |
| Remuneration, social security and pensions | 62 | €1,502 | €2,257 | +€755 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,275 | €17,752 | +€1,477 | +9.1% |
| Other operating charges | 640/8 | €131 | €135 | +€4 | +3.0% |
| Gross operating margin | 9900 | €82,374 | €81,796 | -€578 | -0.7% |
| Operating profit (loss) | 9901 | €64,466 | €61,652 | -€2,814 | -4.4% |
| Financial income | 75/76B | €11,765 | €4,806 | -€6,958 | -59.1% |
| Recurring financial income | 75 | €11,765 | €4,806 | -€6,958 | -59.1% |
| Financial charges | 65/66B | €1,660 | €4,443 | +€2,783 | +168% |
| Recurring financial charges | 65 | €1,660 | €4,443 | +€2,783 | +168% |
| Profit (loss) for the period before taxes | 9903 | €74,571 | €62,015 | -€12,556 | -16.8% |
| Income taxes | 67/77 | €19,811 | €17,682 | -€2,128 | -10.7% |
| Profit (loss) for the period | 9904 | €54,760 | €44,332 | -€10,428 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,760 | €44,332 | -€10,428 | -19.0% |
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 30 October 2026 via checked.be.