Ontwerpbureau Jan: what changed
Ontwerpbureau Jan
Largest movements
- Cash -€13,229
down €13,229 (-100.0%), from €13,230 to €1
mainly Debts after one year (-€27,248) and Receivables within one year (-€8,538)
- Receivables within one year +€8,538
up €8,538 (+178%), from €4,807 to €13,345
of which Trade receivables: +€10,603
- Tangible fixed assets -€5,383
down €5,383 (-27.9%), from €19,259 to €13,876
of which Plant, machinery and equipment: -€5,225
- Deferred charges and accrued income +€4,166
up €4,166 (+315%), from €1,321 to €5,487
- Debts after one year -€27,248
down €27,248 (-17.1%), from €159,282 to €132,034
of which Financial debts: -€27,248
- Tax, wage and social debts +€7,873
up €7,873 (+80.5%), from €9,784 to €17,657
of which Remuneration and social security: +€7,600
- Trade debts -€6,411
down €6,411 (-48.0%), from €13,342 to €6,931
- Profit (loss) carried forward +€6,341
no longer reported in 2025 (was -€6,341)
- Reserves +€5,651
up €5,651 (+193%), from €2,922 to €8,573
- Gross operating margin -€7,823
down €7,823 (-20.5%), from €38,247 to €30,424
- Financial charges -€3,389
down €3,389 (-36.4%), from €9,322 to €5,932
- Depreciation -€1,506
down €1,506 (-20.7%), from €7,264 to €5,758
- Other operating charges -€761
down €761 (-34.0%), from €2,237 to €1,477
- Taxes -€677
down €677 (-11.4%), from €5,942 to €5,265
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,947 | €193,663 | -€6,283 | -3.1% |
| Fixed assets | 21/28 | €55,371 | €49,613 | -€5,758 | -10.4% |
| Intangible fixed assets | 21 | €1,620 | €1,245 | -€375 | -23.1% |
| Tangible fixed assets | 22/27 | €19,259 | €13,876 | -€5,383 | -27.9% |
| Plant, machinery and equipment | 23 | €18,584 | €13,360 | -€5,225 | -28.1% |
| Furniture and vehicles | 24 | €675 | €517 | -€158 | -23.4% |
| Financial fixed assets | 28 | €34,491 | €34,491 | = | 0.0% |
| Current assets | 29/58 | €144,576 | €144,050 | -€525 | -0.4% |
| Amounts receivable after more than one year | 29 | €125,218 | €125,218 | = | 0.0% |
| Other amounts receivable | 291 | €125,218 | €125,218 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,807 | €13,345 | +€8,538 | +178% |
| Trade receivables | 40 | €1,775 | €12,378 | +€10,603 | +597% |
| Other amounts receivable | 41 | €3,033 | €968 | -€2,065 | -68.1% |
| Cash at bank and in hand | 54/58 | €13,230 | €1 | -€13,229 | -100.0% |
| Deferred charges and accrued income | 490/1 | €1,321 | €5,487 | +€4,166 | +315% |
| Total equity and liabilities | 10/49 | €199,947 | €193,663 | -€6,283 | -3.1% |
| Equity | 10/15 | €2,781 | €14,773 | +€11,992 | +431% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,922 | €8,573 | +€5,651 | +193% |
| Distributable reserves | 133 | €2,922 | €8,573 | +€5,651 | +193% |
| Profit (loss) carried forward | 14 | -€6,341 | - | +€6,341 | |
| Amounts payable | 17/49 | €197,166 | €178,891 | -€18,275 | -9.3% |
| Amounts payable after more than one year | 17 | €159,282 | €132,034 | -€27,248 | -17.1% |
| Financial debts | 170/4 | €119,282 | €92,034 | -€27,248 | -22.8% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,588 | €46,594 | +€11,006 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €12,462 | €13,048 | +€586 | +4.7% |
| Financial debts | 43 | - | €4,551 | +€4,551 | |
| Credit institutions | 430/8 | - | €4,551 | +€4,551 | |
| Trade debts | 44 | €13,342 | €6,931 | -€6,411 | -48.0% |
| Suppliers | 440/4 | €13,342 | €6,931 | -€6,411 | -48.0% |
| Taxes, remuneration and social security | 45 | €9,784 | €17,657 | +€7,873 | +80.5% |
| Taxes | 450/3 | €8,584 | €8,857 | +€273 | +3.2% |
| Remuneration and social security | 454/9 | €1,200 | €8,800 | +€7,600 | +633% |
| Other amounts payable | 47/48 | - | €4,407 | +€4,407 | |
| Accrued charges and deferred income | 492/3 | €2,296 | €262 | -€2,034 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,264 | €5,758 | -€1,506 | -20.7% |
| Other operating charges | 640/8 | €2,237 | €1,477 | -€761 | -34.0% |
| Gross operating margin | 9900 | €38,247 | €30,424 | -€7,823 | -20.5% |
| Operating profit (loss) | 9901 | €28,746 | €23,190 | -€5,557 | -19.3% |
| Financial charges | 65/66B | €9,322 | €5,932 | -€3,389 | -36.4% |
| Recurring financial charges | 65 | €9,322 | €5,932 | -€3,389 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €19,425 | €17,257 | -€2,168 | -11.2% |
| Income taxes | 67/77 | €5,942 | €5,265 | -€677 | -11.4% |
| Profit (loss) for the period | 9904 | €13,482 | €11,992 | -€1,490 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,482 | €11,992 | -€1,490 | -11.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.