Sven Jans: 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.
Sven Jans
Largest movements
- Cash -€42,463
down €42,463 (-55.0%), from €77,180 to €34,717
mainly Other debts (-€39,716) and Receivables within one year (-€18,769)
- Receivables within one year +€18,769
up €18,769 (+129%), from €14,529 to €33,298
of which Trade receivables: +€17,325
- Tangible fixed assets -€8,789
down €8,789 (-45.5%), from €19,300 to €10,511
of which Furniture and vehicles: -€13,001
- Other debts -€39,716
down €39,716 (-79.5%), from €49,960 to €10,244
- Reserves +€23,670
up €23,670 (+66.3%), from €35,693 to €59,363
- Tax, wage and social debts -€9,041
down €9,041 (-70.2%), from €12,879 to €3,838
- Debts after one year -€4,116
down €4,116 (-100%), from €4,116 to €0
- Current portion of long-term debt -€4,038
down €4,038 (-49.5%), from €8,154 to €4,116
- Gross operating margin +€6,516
up €6,516 (+17.0%), from €38,380 to €44,896
- Taxes +€1,056
up €1,056 (+20.8%), from €5,071 to €6,127
- Depreciation +€478
up €478 (+3.6%), from €13,393 to €13,871
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 | €113,321 | €80,884 | -€32,438 | -28.6% |
| Fixed assets | 21/28 | €19,300 | €10,511 | -€8,789 | -45.5% |
| Tangible fixed assets | 22/27 | €19,300 | €10,511 | -€8,789 | -45.5% |
| Plant, machinery and equipment | 23 | €565 | €4,777 | +€4,212 | +745% |
| Furniture and vehicles | 24 | €18,735 | €5,735 | -€13,001 | -69.4% |
| Current assets | 29/58 | €94,021 | €70,372 | -€23,649 | -25.2% |
| Amounts receivable within one year | 40/41 | €14,529 | €33,298 | +€18,769 | +129% |
| Trade receivables | 40 | €12,100 | €29,425 | +€17,325 | +143% |
| Other amounts receivable | 41 | €2,429 | €3,873 | +€1,444 | +59.5% |
| Cash at bank and in hand | 54/58 | €77,180 | €34,717 | -€42,463 | -55.0% |
| Deferred charges and accrued income | 490/1 | €2,312 | €2,358 | +€45 | +2.0% |
| Total equity and liabilities | 10/49 | €113,321 | €80,884 | -€32,438 | -28.6% |
| Equity | 10/15 | €38,193 | €61,863 | +€23,670 | +62.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,693 | €59,363 | +€23,670 | +66.3% |
| Distributable reserves | 133 | €35,693 | €59,363 | +€23,670 | +66.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,128 | €19,021 | -€56,107 | -74.7% |
| Amounts payable after more than one year | 17 | €4,116 | €0 | -€4,116 | -100% |
| Financial debts | 170/4 | €4,116 | €0 | -€4,116 | -100% |
| Amounts payable within one year | 42/48 | €71,012 | €18,263 | -€52,749 | -74.3% |
| Current portion of amounts payable after more than one year | 42 | €8,154 | €4,116 | -€4,038 | -49.5% |
| Trade debts | 44 | €19 | €64 | +€45 | +235% |
| Suppliers | 440/4 | €19 | €64 | +€45 | +235% |
| Taxes, remuneration and social security | 45 | €12,879 | €3,838 | -€9,041 | -70.2% |
| Taxes | 450/3 | €12,879 | €3,838 | -€9,041 | -70.2% |
| Other amounts payable | 47/48 | €49,960 | €10,244 | -€39,716 | -79.5% |
| Accrued charges and deferred income | 492/3 | - | €758 | +€758 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,393 | €13,871 | +€478 | +3.6% |
| Other operating charges | 640/8 | €62 | €462 | +€400 | +645% |
| Gross operating margin | 9900 | €38,380 | €44,896 | +€6,516 | +17.0% |
| Operating profit (loss) | 9901 | €24,925 | €30,564 | +€5,639 | +22.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €393 | €767 | +€374 | +95.0% |
| Recurring financial charges | 65 | €393 | €767 | +€374 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €24,532 | €29,797 | +€5,265 | +21.5% |
| Income taxes | 67/77 | €5,071 | €6,127 | +€1,056 | +20.8% |
| Profit (loss) for the period | 9904 | €19,460 | €23,670 | +€4,209 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,460 | €23,670 | +€4,209 | +21.6% |
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 26 October 2026 via checked.be.