SINT - JAN BERCHMANS: 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.
SINT - JAN BERCHMANS
Largest movements
- Tangible fixed assets -€216,956
no longer reported in 2025 (was €216,956)
of which Furniture and vehicles: -€179,238
- Receivables within one year -€144,442
down €144,442 (-96.7%), from €149,442 to €5,000
of which Trade receivables: -€149,442
- Current investments +€92,218
up €92,218 (+77.6%), from €118,765 to €210,983
- Cash -€55,810
no longer reported in 2025 (was €55,810)
mainly Contributions, distributions and other (-€563,970) and Current investments (-€92,218)
- Deferred charges and accrued income -€7,533
no longer reported in 2025 (was €7,533)
- Profit (loss) carried forward -€461,785
down €461,785 (-98.9%), from €466,785 to €5,000
- Debts within one year +€140,477
up €140,477 (+199%), from €70,506 to €210,983
- Accrued charges and deferred income -€11,615
no longer reported in 2025 (was €11,615)
- Purchases and services -€715,294
no longer reported in 2025 (was €715,294)
- Staff costs -€61,113
down €61,113 (-61.1%), from €99,944 to €38,831
- Gross operating margin +€17,243
up €17,243 (+10.8%), from €159,566 to €176,809
- Financial charges +€8,664
up €8,664 (+1,466%), from €591 to €9,255
of which Non-recurring financial charges: +€8,634
- Other operating charges +€5,025
new in 2025: €5,025
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 | €548,906 | €215,983 | -€332,923 | -60.7% |
| Fixed assets | 21/28 | €217,356 | - | -€217,356 | |
| Tangible fixed assets | 22/27 | €216,956 | - | -€216,956 | |
| Land and buildings | 22 | €7,691 | - | -€7,691 | |
| Plant, machinery and equipment | 23 | €30,027 | - | -€30,027 | |
| Furniture and vehicles | 24 | €179,238 | - | -€179,238 | |
| Financial fixed assets | 28 | €400 | - | -€400 | |
| Current assets | 29/58 | €331,550 | €215,983 | -€115,567 | -34.9% |
| Amounts receivable within one year | 40/41 | €149,442 | €5,000 | -€144,442 | -96.7% |
| Trade receivables | 40 | €149,442 | - | -€149,442 | |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Current investments | 50/53 | €118,765 | €210,983 | +€92,218 | +77.6% |
| Cash at bank and in hand | 54/58 | €55,810 | - | -€55,810 | |
| Deferred charges and accrued income | 490/1 | €7,533 | - | -€7,533 | |
| Total equity and liabilities | 10/49 | €548,906 | €215,983 | -€332,923 | -60.7% |
| Equity | 10/15 | €466,785 | €5,000 | -€461,785 | -98.9% |
| Profit (loss) carried forward | 14 | €466,785 | €5,000 | -€461,785 | -98.9% |
| Amounts payable | 17/49 | €82,121 | €210,983 | +€128,862 | +157% |
| Amounts payable within one year | 42/48 | €70,506 | €210,983 | +€140,477 | +199% |
| Trade debts | 44 | €58,459 | - | -€58,459 | |
| Suppliers | 440/4 | €58,459 | - | -€58,459 | |
| Advances received on contracts in progress | 46 | €3,964 | - | -€3,964 | |
| Taxes, remuneration and social security | 45 | €8,083 | - | -€8,083 | |
| Remuneration and social security | 454/9 | €8,083 | - | -€8,083 | |
| Accrued charges and deferred income | 492/3 | €11,615 | - | -€11,615 | |
| Non-recurring operating income | 76A | €8,232 | - | -€8,232 | |
| Goods, raw materials, services and sundry goods | 60/61 | €715,294 | - | -€715,294 | |
| Remuneration, social security and pensions | 62 | €99,944 | €38,831 | -€61,113 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,206 | €21,513 | -€4,693 | -17.9% |
| Other operating charges | 640/8 | - | €5,025 | +€5,025 | |
| Gross operating margin | 9900 | €159,566 | €176,809 | +€17,243 | +10.8% |
| Operating profit (loss) | 9901 | €33,416 | €111,440 | +€78,024 | +233% |
| Financial income | 75/76B | €838 | - | -€838 | |
| Recurring financial income | 75 | €838 | - | -€838 | |
| Financial charges | 65/66B | €591 | €9,255 | +€8,664 | +1,466% |
| Recurring financial charges | 65 | €591 | €621 | +€30 | +5.1% |
| Non-recurring financial charges | 66B | - | €8,634 | +€8,634 | |
| Profit (loss) for the period before taxes | 9903 | €33,663 | €102,185 | +€68,522 | +204% |
| Profit (loss) for the period | 9904 | €33,663 | €102,185 | +€68,522 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €33,663 | €102,185 | +€68,522 | +204% |
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 28 October 2026 via checked.be.