VAN DEN BOSSCHE JORIS: what changed
VAN DEN BOSSCHE JORIS
Largest movements
- Cash +€9,386
up €9,386 (+15.5%), from €60,524 to €69,910
mainly Net result for the year (+€22,053) and Depreciation (+€7,077)
- Tangible fixed assets +€2,098
up €2,098 (+3.8%), from €55,077 to €57,175
of which Furniture and vehicles: +€5,893
- Reserves +€22,000
up €22,000 (+21.1%), from €104,370 to €126,370
- Tax, wage and social debts -€9,722
down €9,722 (-64.8%), from €15,010 to €5,288
- Accrued charges and deferred income -€1,828
down €1,828 (-67.3%), from €2,716 to €887
- Trade debts +€1,649
up €1,649 (+126%), from €1,313 to €2,962
- Gross operating margin -€41,278
down €41,278 (-50.6%), from €81,573 to €40,295
- Taxes -€15,703
down €15,703 (-62.8%), from €25,007 to €9,304
- Depreciation +€2,527
up €2,527 (+55.5%), from €4,550 to €7,077
- Financial charges -€2,189
down €2,189 (-95.3%), from €2,297 to €108
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,727 | €143,694 | +€12,967 | +9.9% |
| Fixed assets | 21/28 | €55,077 | €57,175 | +€2,098 | +3.8% |
| Tangible fixed assets | 22/27 | €55,077 | €57,175 | +€2,098 | +3.8% |
| Land and buildings | 22 | €53,099 | €48,912 | -€4,186 | -7.9% |
| Plant, machinery and equipment | 23 | €1,978 | €2,370 | +€392 | +19.8% |
| Furniture and vehicles | 24 | - | €5,893 | +€5,893 | |
| Current assets | 29/58 | €75,650 | €86,519 | +€10,869 | +14.4% |
| Amounts receivable within one year | 40/41 | €2,115 | €2,935 | +€821 | +38.8% |
| Other amounts receivable | 41 | €2,115 | €2,935 | +€821 | +38.8% |
| Cash at bank and in hand | 54/58 | €60,524 | €69,910 | +€9,386 | +15.5% |
| Deferred charges and accrued income | 490/1 | €13,012 | €13,674 | +€662 | +5.1% |
| Total equity and liabilities | 10/49 | €130,727 | €143,694 | +€12,967 | +9.9% |
| Equity | 10/15 | €105,689 | €127,742 | +€22,053 | +20.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €104,370 | €126,370 | +€22,000 | +21.1% |
| Distributable reserves | 133 | €104,370 | €126,370 | +€22,000 | +21.1% |
| Profit (loss) carried forward | 14 | €319 | €372 | +€53 | +16.7% |
| Amounts payable | 17/49 | €25,038 | €15,952 | -€9,087 | -36.3% |
| Amounts payable within one year | 42/48 | €22,323 | €15,065 | -€7,258 | -32.5% |
| Trade debts | 44 | €1,313 | €2,962 | +€1,649 | +126% |
| Suppliers | 440/4 | €1,313 | €2,962 | +€1,649 | +126% |
| Taxes, remuneration and social security | 45 | €15,010 | €5,288 | -€9,722 | -64.8% |
| Taxes | 450/3 | €15,010 | €5,288 | -€9,722 | -64.8% |
| Other amounts payable | 47/48 | €6,000 | €6,814 | +€814 | +13.6% |
| Accrued charges and deferred income | 492/3 | €2,716 | €887 | -€1,828 | -67.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,550 | €7,077 | +€2,527 | +55.5% |
| Other operating charges | 640/8 | €1,682 | €1,795 | +€113 | +6.7% |
| Gross operating margin | 9900 | €81,573 | €40,295 | -€41,278 | -50.6% |
| Operating profit (loss) | 9901 | €75,341 | €31,423 | -€43,918 | -58.3% |
| Financial income | 75/76B | €84 | €42 | -€42 | -49.7% |
| Recurring financial income | 75 | €84 | €42 | -€42 | -49.7% |
| Financial charges | 65/66B | €2,297 | €108 | -€2,189 | -95.3% |
| Recurring financial charges | 65 | €2,297 | €108 | -€2,189 | -95.3% |
| Profit (loss) for the period before taxes | 9903 | €73,128 | €31,357 | -€41,771 | -57.1% |
| Income taxes | 67/77 | €25,007 | €9,304 | -€15,703 | -62.8% |
| Profit (loss) for the period | 9904 | €48,121 | €22,053 | -€26,068 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,121 | €22,053 | -€26,068 | -54.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.