VAN AART JACKY: 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.
VAN AART JACKY
Largest movements
- Tangible fixed assets -€14,340
down €14,340 (-27.8%), from €51,585 to €37,245
- Receivables within one year -€8,696
down €8,696 (-33.9%), from €25,655 to €16,959
- Cash -€3,586
down €3,586 (-47.8%), from €7,500 to €3,914
mainly Debts after one year (-€14,451) and Net result for the year (-€5,522)
- Deferred charges and accrued income -€1,655
down €1,655 (-90.3%), from €1,833 to €178
- Debts after one year -€14,451
down €14,451 (-42.6%), from €33,898 to €19,447
- Profit (loss) carried forward -€5,522
down €5,522 (-22.6%), from -€24,472 to -€29,993
- Other debts -€4,586
down €4,586 (-39.6%), from €11,575 to €6,989
- Trade debts -€3,055
down €3,055 (-86.8%), from €3,519 to €464
- Current portion of long-term debt -€1,319
down €1,319 (-8.0%), from €16,507 to €15,189
- Gross operating margin +€18,717
up €18,717, from -€5,708 to €13,010
- Depreciation -€1,231
down €1,231 (-7.9%), from €15,570 to €14,340
- Other operating charges +€692
up €692 (+51.4%), from €1,345 to €2,037
- Financial income -€463
down €463 (-96.0%), from €483 to €19
- Financial charges -€153
down €153 (-6.7%), from €2,272 to €2,119
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 | €93,733 | €64,956 | -€28,777 | -30.7% |
| Fixed assets | 21/28 | €51,585 | €37,245 | -€14,340 | -27.8% |
| Tangible fixed assets | 22/27 | €51,585 | €37,245 | -€14,340 | -27.8% |
| Furniture and vehicles | 24 | €51,585 | €37,245 | -€14,340 | -27.8% |
| Current assets | 29/58 | €42,148 | €27,711 | -€14,437 | -34.3% |
| Stocks and contracts in progress | 3 | €7,160 | €6,660 | -€500 | -7.0% |
| Stocks | 30/36 | €7,160 | €6,660 | -€500 | -7.0% |
| Amounts receivable within one year | 40/41 | €25,655 | €16,959 | -€8,696 | -33.9% |
| Trade receivables | 40 | €25,655 | €16,959 | -€8,696 | -33.9% |
| Cash at bank and in hand | 54/58 | €7,500 | €3,914 | -€3,586 | -47.8% |
| Deferred charges and accrued income | 490/1 | €1,833 | €178 | -€1,655 | -90.3% |
| Total equity and liabilities | 10/49 | €93,733 | €64,956 | -€28,777 | -30.7% |
| Equity | 10/15 | €21,349 | €15,827 | -€5,522 | -25.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33,420 | €33,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,560 | €31,560 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,472 | -€29,993 | -€5,522 | -22.6% |
| Amounts payable | 17/49 | €72,384 | €49,129 | -€23,255 | -32.1% |
| Amounts payable after more than one year | 17 | €33,898 | €19,447 | -€14,451 | -42.6% |
| Financial debts | 170/4 | €33,898 | €19,447 | -€14,451 | -42.6% |
| Amounts payable within one year | 42/48 | €38,486 | €29,682 | -€8,804 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €16,507 | €15,189 | -€1,319 | -8.0% |
| Trade debts | 44 | €3,519 | €464 | -€3,055 | -86.8% |
| Suppliers | 440/4 | €3,519 | €464 | -€3,055 | -86.8% |
| Taxes, remuneration and social security | 45 | €6,884 | €7,040 | +€156 | +2.3% |
| Taxes | 450/3 | €4,784 | €4,840 | +€56 | +1.2% |
| Remuneration and social security | 454/9 | €2,100 | €2,200 | +€100 | +4.8% |
| Other amounts payable | 47/48 | €11,575 | €6,989 | -€4,586 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,570 | €14,340 | -€1,231 | -7.9% |
| Other operating charges | 640/8 | €1,345 | €2,037 | +€692 | +51.4% |
| Gross operating margin | 9900 | -€5,708 | €13,010 | +€18,717 | |
| Operating profit (loss) | 9901 | -€22,623 | -€3,367 | +€19,256 | +85.1% |
| Financial income | 75/76B | €483 | €19 | -€463 | -96.0% |
| Recurring financial income | 75 | €483 | €19 | -€463 | -96.0% |
| Financial charges | 65/66B | €2,272 | €2,119 | -€153 | -6.7% |
| Recurring financial charges | 65 | €2,272 | €2,119 | -€153 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,412 | -€5,466 | +€18,946 | +77.6% |
| Income taxes | 67/77 | €59 | €56 | -€4 | -6.4% |
| Profit (loss) for the period | 9904 | -€24,472 | -€5,522 | +€18,950 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,472 | -€5,522 | +€18,950 | +77.4% |
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.