Van der Jeught Chris: 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 Jeught Chris
Largest movements
- Tangible fixed assets -€92,467
down €92,467 (-21.6%), from €429,040 to €336,572
of which Leasing and similar rights: -€70,798
- Cash +€18,730
up €18,730 (+17.8%), from €104,991 to €123,721
mainly Depreciation (+€95,948) and Net result for the year (+€8,721)
- Receivables within one year +€7,751
up €7,751 (+11.5%), from €67,670 to €75,422
of which Trade receivables: +€5,481
- Debts after one year -€57,831
down €57,831 (-21.5%), from €269,464 to €211,633
- Trade debts +€7,534
up €7,534 (+154%), from €4,886 to €12,421
- Reserves -€6,400
down €6,400 (-3.2%), from €197,429 to €191,029
of which Tax-exempt reserves: -€6,400
- Other debts -€6,231
down €6,231 (-11.0%), from €56,809 to €50,578
- Gross operating margin -€61,102
down €61,102 (-33.7%), from €181,253 to €120,151
- Taxes -€2,250
down €2,250 (-32.8%), from €6,851 to €4,601
- Financial charges -€1,871
down €1,871 (-18.9%), from €9,913 to €8,042
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 | €613,298 | €547,936 | -€65,363 | -10.7% |
| Fixed assets | 21/28 | €438,040 | €345,572 | -€92,467 | -21.1% |
| Tangible fixed assets | 22/27 | €429,040 | €336,572 | -€92,467 | -21.6% |
| Plant, machinery and equipment | 23 | €5,749 | €3,974 | -€1,776 | -30.9% |
| Furniture and vehicles | 24 | €15,987 | €10,110 | -€5,877 | -36.8% |
| Leasing and similar rights | 25 | €188,918 | €118,120 | -€70,798 | -37.5% |
| Other tangible fixed assets | 26 | €218,385 | €204,369 | -€14,017 | -6.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €175,259 | €202,364 | +€27,105 | +15.5% |
| Amounts receivable within one year | 40/41 | €67,670 | €75,422 | +€7,751 | +11.5% |
| Trade receivables | 40 | €64,234 | €69,715 | +€5,481 | +8.5% |
| Other amounts receivable | 41 | €3,436 | €5,706 | +€2,270 | +66.1% |
| Cash at bank and in hand | 54/58 | €104,991 | €123,721 | +€18,730 | +17.8% |
| Deferred charges and accrued income | 490/1 | €2,597 | €3,221 | +€624 | +24.0% |
| Total equity and liabilities | 10/49 | €613,298 | €547,936 | -€65,363 | -10.7% |
| Equity | 10/15 | €202,429 | €196,029 | -€6,400 | -3.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €197,429 | €191,029 | -€6,400 | -3.2% |
| Tax-exempt reserves | 132 | €25,981 | €19,581 | -€6,400 | -24.6% |
| Distributable reserves | 133 | €171,448 | €171,448 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €6,495 | €4,895 | -€1,600 | -24.6% |
| Deferred taxes | 168 | €6,495 | €4,895 | -€1,600 | -24.6% |
| Amounts payable | 17/49 | €404,374 | €347,011 | -€57,363 | -14.2% |
| Amounts payable after more than one year | 17 | €269,464 | €211,633 | -€57,831 | -21.5% |
| Financial debts | 170/4 | €269,464 | €211,633 | -€57,831 | -21.5% |
| Amounts payable within one year | 42/48 | €130,185 | €134,978 | +€4,794 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €57,332 | €59,498 | +€2,166 | +3.8% |
| Trade debts | 44 | €4,886 | €12,421 | +€7,534 | +154% |
| Suppliers | 440/4 | €4,886 | €12,421 | +€7,534 | +154% |
| Taxes, remuneration and social security | 45 | €11,158 | €12,482 | +€1,325 | +11.9% |
| Taxes | 450/3 | €11,158 | €12,482 | +€1,325 | +11.9% |
| Other amounts payable | 47/48 | €56,809 | €50,578 | -€6,231 | -11.0% |
| Accrued charges and deferred income | 492/3 | €4,725 | €400 | -€4,325 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,822 | €95,948 | +€1,126 | +1.2% |
| Other operating charges | 640/8 | €2,875 | €4,465 | +€1,590 | +55.3% |
| Non-recurring operating charges | 66A | €67 | €0 | -€67 | -100% |
| Gross operating margin | 9900 | €181,253 | €120,151 | -€61,102 | -33.7% |
| Operating profit (loss) | 9901 | €83,490 | €19,738 | -€63,752 | -76.4% |
| Financial income | 75/76B | €106 | €26 | -€80 | -75.6% |
| Recurring financial income | 75 | €106 | €26 | -€80 | -75.6% |
| Financial charges | 65/66B | €9,913 | €8,042 | -€1,871 | -18.9% |
| Recurring financial charges | 65 | €9,913 | €8,042 | -€1,871 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €73,683 | €11,722 | -€61,961 | -84.1% |
| Transfer from deferred taxes | 780 | €1,505 | €1,600 | +€95 | +6.3% |
| Transfer to deferred taxes | 680 | €8,000 | €0 | -€8,000 | -100% |
| Income taxes | 67/77 | €6,851 | €4,601 | -€2,250 | -32.8% |
| Profit (loss) for the period | 9904 | €60,337 | €8,721 | -€51,616 | -85.5% |
| Transfer from tax-exempt reserves | 789 | €6,019 | €6,400 | +€381 | +6.3% |
| Transfer to tax-exempt reserves | 689 | €32,000 | €0 | -€32,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €34,355 | €15,121 | -€19,235 | -56.0% |
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 1 November 2026 via checked.be.