Robin De Jong: 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.
Robin De Jong
Largest movements
- Tangible fixed assets +€29,909
up €29,909 (+433.5%), from €6,900 to €36,809
of which Plant, machinery and equipment: +€36,809
- Receivables within one year +€10,823
new in 2024: €10,823
of which Trade receivables: +€10,558
- Deferred charges and accrued income -€3,199
down €3,199 (-17.0%), from €18,800 to €15,600
- Cash +€1,619
up €1,619 (+78.0%), from €2,077 to €3,696
- Trade debts +€32,498
up €32,498 (+365.9%), from €8,882 to €41,380
- Other debts +€3,944
new in 2024: €3,944
- Profit (loss) carried forward +€2,710
up €2,710 (+17.0%), from €15,895 to €18,605
- Gross operating margin -€9,625
down €9,625 (-60.2%), from €15,997 to €6,372
- Depreciation +€9,202
new in 2024: €9,202
- Purchases and services +€8,789
up €8,789 (+32.4%), from €27,159 to €35,948
- Turnover -€837
down €837 (-1.9%), from €43,156 to €42,319
From the 2022 result to the 2024 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,777 | €66,929 | +€39,152 | +141.0% |
| Fixed assets | 21/28 | €6,900 | €36,809 | +€29,909 | +433.5% |
| Tangible fixed assets | 22/27 | €6,900 | €36,809 | +€29,909 | +433.5% |
| Plant, machinery and equipment | 23 | - | €36,809 | +€36,809 | |
| Furniture and vehicles | 24 | €6,900 | - | -€6,900 | |
| Current assets | 29/58 | €20,877 | €30,119 | +€9,243 | +44.3% |
| Amounts receivable within one year | 40/41 | - | €10,823 | +€10,823 | |
| Trade receivables | 40 | - | €10,558 | +€10,558 | |
| Other amounts receivable | 41 | - | €265 | +€265 | |
| Cash at bank and in hand | 54/58 | €2,077 | €3,696 | +€1,619 | +78.0% |
| Deferred charges and accrued income | 490/1 | €18,800 | €15,600 | -€3,199 | -17.0% |
| Total equity and liabilities | 10/49 | €27,777 | €66,929 | +€39,152 | +141.0% |
| Equity | 10/15 | €18,895 | €21,605 | +€2,710 | +14.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,895 | €18,605 | +€2,710 | +17.0% |
| Amounts payable | 17/49 | €8,882 | €45,324 | +€36,442 | +410.3% |
| Amounts payable within one year | 42/48 | €8,882 | €45,324 | +€36,442 | +410.3% |
| Trade debts | 44 | €8,882 | €41,380 | +€32,498 | +365.9% |
| Suppliers | 440/4 | €8,882 | €41,380 | +€32,498 | +365.9% |
| Other amounts payable | 47/48 | - | €3,944 | +€3,944 | |
| Turnover | 70 | €43,156 | €42,319 | -€837 | -1.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,159 | €35,948 | +€8,789 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,202 | +€9,202 | |
| Other operating charges | 640/8 | €102 | €86 | -€16 | -15.5% |
| Gross operating margin | 9900 | €15,997 | €6,372 | -€9,625 | -60.2% |
| Operating profit (loss) | 9901 | €15,895 | -€2,917 | -€18,812 | |
| Financial charges | 65/66B | - | €177 | +€177 | |
| Recurring financial charges | 65 | - | €177 | +€177 | |
| Profit (loss) for the period before taxes | 9903 | €15,895 | -€3,094 | -€18,989 | |
| Profit (loss) for the period | 9904 | €15,895 | -€3,094 | -€18,989 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,895 | -€3,094 | -€18,989 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.