VAN DAELE JASON: 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 DAELE JASON
Largest movements
- Cash -€47,218
down €47,218 (-49.4%), from €95,506 to €48,288
mainly Receivables within one year (-€44,700) and Investment in fixed assets (net) (-€25,800)
- Receivables within one year +€44,700
up €44,700 (+162%), from €27,543 to €72,242
of which Trade receivables: +€46,830
- Tangible fixed assets +€3,952
up €3,952 (+9.9%), from €39,853 to €43,806
of which Furniture and vehicles: +€10,908
- Reserves +€15,341
up €15,341 (+32.2%), from €47,605 to €62,946
- Other debts -€4,767
down €4,767 (-7.6%), from €62,677 to €57,910
- Tax, wage and social debts -€3,662
down €3,662 (-60.4%), from €6,065 to €2,403
- Current portion of long-term debt -€3,412
down €3,412 (-54.2%), from €6,294 to €2,883
- Debts after one year -€2,883
no longer reported in 2025 (was €2,883)
- Gross operating margin +€23,078
up €23,078 (+81.4%), from €28,359 to €51,437
- Depreciation +€6,377
up €6,377 (+41.2%), from €15,470 to €21,848
- Taxes +€4,303
up €4,303 (+118%), from €3,654 to €7,957
- Financial charges +€1,749
up €1,749 (+117%), from €1,496 to €3,245
- Financial income -€1,635
down €1,635 (-94.2%), from €1,736 to €101
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 | €167,712 | €169,788 | +€2,077 | +1.2% |
| Fixed assets | 21/28 | €39,853 | €43,806 | +€3,952 | +9.9% |
| Tangible fixed assets | 22/27 | €39,853 | €43,806 | +€3,952 | +9.9% |
| Plant, machinery and equipment | 23 | €8,924 | €9,241 | +€317 | +3.6% |
| Furniture and vehicles | 24 | €22,103 | €33,011 | +€10,908 | +49.4% |
| Leasing and similar rights | 25 | €8,827 | €1,554 | -€7,273 | -82.4% |
| Current assets | 29/58 | €127,858 | €125,982 | -€1,876 | -1.5% |
| Stocks and contracts in progress | 3 | €3,252 | €3,780 | +€528 | +16.2% |
| Stocks | 30/36 | €3,252 | €3,780 | +€528 | +16.2% |
| Amounts receivable within one year | 40/41 | €27,543 | €72,242 | +€44,700 | +162% |
| Trade receivables | 40 | €20,511 | €67,341 | +€46,830 | +228% |
| Other amounts receivable | 41 | €7,032 | €4,901 | -€2,131 | -30.3% |
| Cash at bank and in hand | 54/58 | €95,506 | €48,288 | -€47,218 | -49.4% |
| Deferred charges and accrued income | 490/1 | €1,557 | €1,672 | +€115 | +7.4% |
| Total equity and liabilities | 10/49 | €167,712 | €169,788 | +€2,077 | +1.2% |
| Equity | 10/15 | €60,190 | €75,531 | +€15,341 | +25.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,605 | €62,946 | +€15,341 | +32.2% |
| Distributable reserves | 133 | €47,605 | €62,946 | +€15,341 | +32.2% |
| Profit (loss) carried forward | 14 | €185 | €185 | = | 0.0% |
| Amounts payable | 17/49 | €107,521 | €94,257 | -€13,264 | -12.3% |
| Amounts payable after more than one year | 17 | €2,883 | - | -€2,883 | |
| Financial debts | 170/4 | €2,883 | - | -€2,883 | |
| Amounts payable within one year | 42/48 | €104,639 | €91,484 | -€13,155 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €6,294 | €2,883 | -€3,412 | -54.2% |
| Trade debts | 44 | €29,603 | €28,288 | -€1,315 | -4.4% |
| Suppliers | 440/4 | €29,603 | €28,288 | -€1,315 | -4.4% |
| Taxes, remuneration and social security | 45 | €6,065 | €2,403 | -€3,662 | -60.4% |
| Taxes | 450/3 | €6,065 | €2,403 | -€3,662 | -60.4% |
| Other amounts payable | 47/48 | €62,677 | €57,910 | -€4,767 | -7.6% |
| Accrued charges and deferred income | 492/3 | - | €2,774 | +€2,774 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,470 | €21,848 | +€6,377 | +41.2% |
| Other operating charges | 640/8 | €3,237 | €3,148 | -€89 | -2.7% |
| Gross operating margin | 9900 | €28,359 | €51,437 | +€23,078 | +81.4% |
| Operating profit (loss) | 9901 | €9,652 | €26,441 | +€16,789 | +174% |
| Financial income | 75/76B | €1,736 | €101 | -€1,635 | -94.2% |
| Recurring financial income | 75 | €1,736 | €101 | -€1,635 | -94.2% |
| Financial charges | 65/66B | €1,496 | €3,245 | +€1,749 | +117% |
| Recurring financial charges | 65 | €1,496 | €3,245 | +€1,749 | +117% |
| Profit (loss) for the period before taxes | 9903 | €9,892 | €23,297 | +€13,406 | +136% |
| Income taxes | 67/77 | €3,654 | €7,957 | +€4,303 | +118% |
| Profit (loss) for the period | 9904 | €6,237 | €15,341 | +€9,103 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €6,237 | €15,341 | +€9,103 | +146% |
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 21 October 2026 via checked.be.