Naert Jelle: what changed
What changed
Naert Jelle
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€20,022
2024 · €19,773+€249
Equity
€126,446
2024 · €126,446
Cash
€117,816
2024 · €104,826+€12,991
Balance sheet total
€150,698
2024 · €130,900+€19,798
Largest movements
Assets
- Cash +€12,991
up €12,991 (+12.4%), from €104,826 to €117,816
mainly Net result for the year (+€20,022) and Other debts (+€19,424)
- Receivables within one year +€6,110
up €6,110 (+23.5%), from €26,039 to €32,150
of which Other amounts receivable: +€6,110
Equity and liabilities
- Other debts +€19,424
up €19,424 (+3,630%), from €535 to €19,959
Income statement
- Depreciation -€388
down €388 (-91.7%), from €423 to €35
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,773
Gross operating margin
+€19
Depreciation
+€388
Other operating charges
-€91
Financial charges
+€60
Taxes
-€127
Result 2025
€20,022
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33,013
Investment
€0
Financing
-€20,022
Cash 2024
€104,826
From operations (derived)
+€33,013
Net result for the year
+€20,022
Depreciation
+€35
Receivables within one year
-€6,110
Deferred charges and accrued income
-€732
Trade debts
+€388
Tax, wage and social debts
-€14
Other debts
+€19,424
Financing
-€20,022
Contributions, distributions and other
-€20,022
Cash 2025
€117,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,900 | €150,698 | +€19,798 | +15.1% |
| Fixed assets | 21/28 | €35 | €0 | -€35 | -100% |
| Tangible fixed assets | 22/27 | €35 | €0 | -€35 | -100% |
| Furniture and vehicles | 24 | €35 | €0 | -€35 | -100% |
| Current assets | 29/58 | €130,865 | €150,698 | +€19,833 | +15.2% |
| Amounts receivable within one year | 40/41 | €26,039 | €32,150 | +€6,110 | +23.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €26,039 | €32,150 | +€6,110 | +23.5% |
| Cash at bank and in hand | 54/58 | €104,826 | €117,816 | +€12,991 | +12.4% |
| Deferred charges and accrued income | 490/1 | - | €732 | +€732 | |
| Total equity and liabilities | 10/49 | €130,900 | €150,698 | +€19,798 | +15.1% |
| Equity | 10/15 | €126,446 | €126,446 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,446 | €106,446 | = | 0.0% |
| Distributable reserves | 133 | €106,446 | €106,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,454 | €24,252 | +€19,798 | +444% |
| Amounts payable within one year | 42/48 | €4,454 | €24,252 | +€19,798 | +444% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €579 | €966 | +€388 | +67.0% |
| Suppliers | 440/4 | €579 | €966 | +€388 | +67.0% |
| Taxes, remuneration and social security | 45 | €3,340 | €3,326 | -€14 | -0.4% |
| Taxes | 450/3 | €3,340 | €3,326 | -€14 | -0.4% |
| Other amounts payable | 47/48 | €535 | €19,959 | +€19,424 | +3,630% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €35 | -€388 | -91.7% |
| Other operating charges | 640/8 | €1,150 | €1,240 | +€91 | +7.9% |
| Gross operating margin | 9900 | €27,200 | €27,219 | +€19 | +0.1% |
| Operating profit (loss) | 9901 | €25,627 | €25,943 | +€316 | +1.2% |
| Financial charges | 65/66B | €131 | €71 | -€60 | -46.0% |
| Recurring financial charges | 65 | €131 | €71 | -€60 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €25,497 | €25,873 | +€376 | +1.5% |
| Income taxes | 67/77 | €5,723 | €5,850 | +€127 | +2.2% |
| Profit (loss) for the period | 9904 | €19,773 | €20,022 | +€249 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,773 | €20,022 | +€249 | +1.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.