Van der Borght Jasper: 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 der Borght Jasper
Largest movements
- Cash +€8,956
up €8,956 (+442%), from €2,024 to €10,980
mainly Net result for the year (+€7,531) and Depreciation (+€6,465)
- Tangible fixed assets -€5,669
down €5,669 (-38.8%), from €14,611 to €8,942
of which Furniture and vehicles: -€5,545
- Receivables within one year -€3,170
down €3,170 (-96.5%), from €3,285 to €114
of which Trade receivables: -€2,500
- Profit (loss) carried forward +€7,531
up €7,531 (+718%), from €1,049 to €8,580
- Debts after one year -€5,643
down €5,643 (-70.4%), from €8,013 to €2,371
- Other debts -€3,834
down €3,834 (-96.5%), from €3,974 to €139
- Tax, wage and social debts +€1,761
up €1,761 (+280%), from €629 to €2,391
of which Remuneration and social security: +€1,700
- Trade debts +€310
up €310 (+218%), from €142 to €453
- Gross operating margin +€4,536
up €4,536 (+42.5%), from €10,681 to €15,217
- Depreciation -€442
down €442 (-6.4%), from €6,907 to €6,465
- Taxes +€382
new in 2025: €382
- Other operating charges +€306
up €306 (+84.7%), from €362 to €668
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 | €20,384 | €20,576 | +€191 | +0.9% |
| Fixed assets | 21/28 | €14,612 | €8,942 | -€5,670 | -38.8% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -13.3% |
| Tangible fixed assets | 22/27 | €14,611 | €8,942 | -€5,669 | -38.8% |
| Plant, machinery and equipment | 23 | €1,409 | €1,284 | -€124 | -8.8% |
| Furniture and vehicles | 24 | €13,202 | €7,657 | -€5,545 | -42.0% |
| Current assets | 29/58 | €5,773 | €11,634 | +€5,861 | +102% |
| Amounts receivable within one year | 40/41 | €3,285 | €114 | -€3,170 | -96.5% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 41 | €785 | €114 | -€670 | -85.4% |
| Cash at bank and in hand | 54/58 | €2,024 | €10,980 | +€8,956 | +442% |
| Deferred charges and accrued income | 490/1 | €463 | €539 | +€76 | +16.4% |
| Total equity and liabilities | 10/49 | €20,384 | €20,576 | +€191 | +0.9% |
| Equity | 10/15 | €2,049 | €9,580 | +€7,531 | +368% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,049 | €8,580 | +€7,531 | +718% |
| Amounts payable | 17/49 | €18,336 | €10,996 | -€7,340 | -40.0% |
| Amounts payable after more than one year | 17 | €8,013 | €2,371 | -€5,643 | -70.4% |
| Financial debts | 170/4 | €8,013 | €2,371 | -€5,643 | -70.4% |
| Amounts payable within one year | 42/48 | €10,322 | €8,625 | -€1,697 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €5,577 | €5,643 | +€66 | +1.2% |
| Trade debts | 44 | €142 | €453 | +€310 | +218% |
| Suppliers | 440/4 | €142 | €453 | +€310 | +218% |
| Taxes, remuneration and social security | 45 | €629 | €2,391 | +€1,761 | +280% |
| Taxes | 450/3 | €629 | €691 | +€61 | +9.7% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €3,974 | €139 | -€3,834 | -96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,907 | €6,465 | -€442 | -6.4% |
| Other operating charges | 640/8 | €362 | €668 | +€306 | +84.7% |
| Gross operating margin | 9900 | €10,681 | €15,217 | +€4,536 | +42.5% |
| Operating profit (loss) | 9901 | €3,413 | €8,085 | +€4,672 | +137% |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.8% |
| Financial charges | 65/66B | €239 | €171 | -€68 | -28.5% |
| Recurring financial charges | 65 | €239 | €171 | -€68 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €3,178 | €7,913 | +€4,735 | +149% |
| Income taxes | 67/77 | - | €382 | +€382 | |
| Profit (loss) for the period | 9904 | €3,178 | €7,531 | +€4,353 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €3,178 | €7,531 | +€4,353 | +137% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.