't Jagershof: 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.
't Jagershof
Largest movements
- Tangible fixed assets +€53,453
new in 2025: €53,453
- Cash +€13,993
up €13,993 (+11.1%), from €125,639 to €139,632
mainly Debts after one year (+€41,009) and Net result for the year (+€22,052)
- Receivables within one year +€10,561
up €10,561 (+519%), from €2,036 to €12,597
of which Trade receivables: +€10,083
- Debts after one year +€41,009
new in 2025: €41,009
- Reserves +€22,052
up €22,052 (+25.7%), from €85,692 to €107,743
- Current portion of long-term debt +€11,511
new in 2025: €11,511
- Tax, wage and social debts +€2,984
up €2,984 (+74.3%), from €4,015 to €6,999
- Depreciation +€9,395
new in 2025: €9,395
- Taxes -€6,202
down €6,202 (-56.0%), from €11,072 to €4,871
- Gross operating margin +€4,247
up €4,247 (+12.0%), from €35,485 to €39,732
- Financial charges +€2,571
up €2,571 (+1,588%), from €162 to €2,733
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 | €127,675 | €206,070 | +€78,395 | +61.4% |
| Fixed assets | 21/28 | - | €53,453 | +€53,453 | |
| Tangible fixed assets | 22/27 | - | €53,453 | +€53,453 | |
| Furniture and vehicles | 24 | - | €53,453 | +€53,453 | |
| Current assets | 29/58 | €127,675 | €152,617 | +€24,942 | +19.5% |
| Amounts receivable within one year | 40/41 | €2,036 | €12,597 | +€10,561 | +519% |
| Trade receivables | 40 | - | €10,083 | +€10,083 | |
| Other amounts receivable | 41 | €2,036 | €2,514 | +€477 | +23.4% |
| Cash at bank and in hand | 54/58 | €125,639 | €139,632 | +€13,993 | +11.1% |
| Deferred charges and accrued income | 490/1 | - | €388 | +€388 | |
| Total equity and liabilities | 10/49 | €127,675 | €206,070 | +€78,395 | +61.4% |
| Equity | 10/15 | €104,292 | €126,343 | +€22,052 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,692 | €107,743 | +€22,052 | +25.7% |
| Distributable reserves | 133 | €85,692 | €107,743 | +€22,052 | +25.7% |
| Amounts payable | 17/49 | €23,384 | €79,727 | +€56,343 | +241% |
| Amounts payable after more than one year | 17 | - | €41,009 | +€41,009 | |
| Financial debts | 170/4 | - | €41,009 | +€41,009 | |
| Amounts payable within one year | 42/48 | €23,384 | €38,718 | +€15,335 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,511 | +€11,511 | |
| Trade debts | 44 | €1,032 | €1,100 | +€68 | +6.6% |
| Suppliers | 440/4 | €1,032 | €1,100 | +€68 | +6.6% |
| Taxes, remuneration and social security | 45 | €4,015 | €6,999 | +€2,984 | +74.3% |
| Taxes | 450/3 | €4,015 | €6,999 | +€2,984 | +74.3% |
| Other amounts payable | 47/48 | €18,336 | €19,108 | +€771 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,395 | +€9,395 | |
| Other operating charges | 640/8 | €513 | €683 | +€169 | +33.0% |
| Gross operating margin | 9900 | €35,485 | €39,732 | +€4,247 | +12.0% |
| Operating profit (loss) | 9901 | €34,972 | €29,655 | -€5,317 | -15.2% |
| Financial charges | 65/66B | €162 | €2,733 | +€2,571 | +1,588% |
| Recurring financial charges | 65 | €162 | €2,733 | +€2,571 | +1,588% |
| Profit (loss) for the period before taxes | 9903 | €34,810 | €26,923 | -€7,887 | -22.7% |
| Income taxes | 67/77 | €11,072 | €4,871 | -€6,202 | -56.0% |
| Profit (loss) for the period | 9904 | €23,737 | €22,052 | -€1,686 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,737 | €22,052 | -€1,686 | -7.1% |
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 26 October 2026 via checked.be.