Notaris Jan Eekhaut: 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.
Notaris Jan Eekhaut
Largest movements
- Current investments -€506,000
down €506,000 (-33.7%), from €1.5m to €994,000
- Receivables after one year -€379,242
down €379,242 (-85.4%), from €444,242 to €65,000
- Receivables within one year +€330,212
up €330,212 (+2,062%), from €16,017 to €346,228
of which Other amounts receivable: +€330,212
- Cash -€238,093
down €238,093 (-24.0%), from €992,051 to €753,958
mainly Other debts (-€351,288) and Receivables within one year (-€330,212)
- Financial fixed assets +€45,807
up €45,807, from €0 to €45,807
- Other debts -€351,288
down €351,288 (-52.0%), from €674,990 to €323,702
- Reserves -€269,158
down €269,158 (-12.5%), from €2.2m to €1.9m
- Trade debts -€75,814
down €75,814 (-92.9%), from €81,636 to €5,822
- Tax, wage and social debts -€56,240
down €56,240 (-98.0%), from €57,389 to €1,148
- Financial income -€1.6m
down €1.6m (-99.6%), from €1.6m to €6,356
- Taxes -€140,093
down €140,093 (-82.7%), from €169,494 to €29,401
- Gross operating margin -€78,641
down €78,641 (-47.7%), from €165,033 to €86,392
- Financial charges -€2,334
down €2,334 (-73.6%), from €3,172 to €838
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,986,338 | €2,233,774 | -€752,564 | -25.2% |
| Fixed assets | 21/28 | €34,029 | €74,588 | +€40,559 | +119% |
| Tangible fixed assets | 22/27 | €34,029 | €28,781 | -€5,247 | -15.4% |
| Land and buildings | 22 | €6,430 | €5,680 | -€750 | -11.7% |
| Plant, machinery and equipment | 23 | €2,635 | €1,880 | -€755 | -28.7% |
| Furniture and vehicles | 24 | €24,964 | €21,221 | -€3,743 | -15.0% |
| Financial fixed assets | 28 | €0 | €45,807 | +€45,807 | |
| Current assets | 29/58 | €2,952,309 | €2,159,186 | -€793,123 | -26.9% |
| Amounts receivable after more than one year | 29 | €444,242 | €65,000 | -€379,242 | -85.4% |
| Other amounts receivable | 291 | €444,242 | €65,000 | -€379,242 | -85.4% |
| Amounts receivable within one year | 40/41 | €16,017 | €346,228 | +€330,212 | +2,062% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €16,017 | €346,228 | +€330,212 | +2,062% |
| Current investments | 50/53 | €1,500,000 | €994,000 | -€506,000 | -33.7% |
| Cash at bank and in hand | 54/58 | €992,051 | €753,958 | -€238,093 | -24.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €2,986,338 | €2,233,774 | -€752,564 | -25.2% |
| Equity | 10/15 | €2,171,530 | €1,902,372 | -€269,158 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,152,930 | €1,883,772 | -€269,158 | -12.5% |
| Distributable reserves | 133 | €2,152,930 | €1,883,772 | -€269,158 | -12.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €814,807 | €331,402 | -€483,406 | -59.3% |
| Amounts payable within one year | 42/48 | €814,807 | €331,402 | -€483,406 | -59.3% |
| Financial debts | 43 | €793 | €730 | -€63 | -8.0% |
| Other loans | 439 | €793 | €730 | -€63 | -8.0% |
| Trade debts | 44 | €81,636 | €5,822 | -€75,814 | -92.9% |
| Suppliers | 440/4 | €81,636 | €5,822 | -€75,814 | -92.9% |
| Taxes, remuneration and social security | 45 | €57,389 | €1,148 | -€56,240 | -98.0% |
| Taxes | 450/3 | €57,389 | €1,148 | -€56,240 | -98.0% |
| Other amounts payable | 47/48 | €674,990 | €323,702 | -€351,288 | -52.0% |
| Non-recurring operating income | 76A | €19,485 | €0 | -€19,485 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,848 | €5,809 | -€38 | -0.7% |
| Other operating charges | 640/8 | €1,821 | €2,156 | +€334 | +18.3% |
| Non-recurring operating charges | 66A | €67,270 | €0 | -€67,270 | -100% |
| Gross operating margin | 9900 | €165,033 | €86,392 | -€78,641 | -47.7% |
| Operating profit (loss) | 9901 | €90,095 | €78,427 | -€11,668 | -13.0% |
| Financial income | 75/76B | €1,585,217 | €6,356 | -€1.6m | -99.6% |
| Recurring financial income | 75 | €1,585,217 | €6,356 | -€1.6m | -99.6% |
| Financial charges | 65/66B | €3,172 | €838 | -€2,334 | -73.6% |
| Recurring financial charges | 65 | €3,172 | €838 | -€2,334 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €1,672,140 | €83,945 | -€1.6m | -95.0% |
| Income taxes | 67/77 | €169,494 | €29,401 | -€140,093 | -82.7% |
| Profit (loss) for the period | 9904 | €1,502,645 | €54,544 | -€1.4m | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,502,645 | €54,544 | -€1.4m | -96.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.