Van der Jeugt J.: what changed
Van der Jeugt J.
Largest movements
- Tangible fixed assets +€51,494
new in 2025: €51,494
of which Leasing and similar rights: +€47,038
- Cash +€25,060
up €25,060 (+253%), from €9,914 to €34,974
mainly Net result for the year (+€84,547) and Debts after one year (+€24,148)
- Receivables within one year +€19,081
new in 2025: €19,081
- Deferred charges and accrued income +€3,612
up €3,612 (+6.0%), from €60,443 to €64,055
- Reserves +€84,547
up €84,547 (+190%), from €44,595 to €129,142
- Debts after one year +€24,148
new in 2025: €24,148
- Accrued charges and deferred income -€15,119
no longer reported in 2025 (was €15,119)
- Current portion of long-term debt +€8,139
new in 2025: €8,139
- Other debts -€2,479
no longer reported in 2025 (was €2,479)
- Gross operating margin +€57,363
up €57,363 (+99.3%), from €57,771 to €115,134
- Taxes +€13,002
up €13,002 (+106%), from €12,229 to €25,231
- Depreciation +€4,255
new in 2025: €4,255
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 | €70,357 | €169,603 | +€99,246 | +141% |
| Fixed assets | 21/28 | - | €51,494 | +€51,494 | |
| Tangible fixed assets | 22/27 | - | €51,494 | +€51,494 | |
| Furniture and vehicles | 24 | - | €4,456 | +€4,456 | |
| Leasing and similar rights | 25 | - | €47,038 | +€47,038 | |
| Current assets | 29/58 | €70,357 | €118,109 | +€47,752 | +67.9% |
| Amounts receivable within one year | 40/41 | - | €19,081 | +€19,081 | |
| Other amounts receivable | 41 | - | €19,081 | +€19,081 | |
| Cash at bank and in hand | 54/58 | €9,914 | €34,974 | +€25,060 | +253% |
| Deferred charges and accrued income | 490/1 | €60,443 | €64,055 | +€3,612 | +6.0% |
| Total equity and liabilities | 10/49 | €70,357 | €169,603 | +€99,246 | +141% |
| Equity | 10/15 | €46,595 | €131,142 | +€84,547 | +181% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,595 | €129,142 | +€84,547 | +190% |
| Distributable reserves | 133 | €44,595 | €129,142 | +€84,547 | +190% |
| Amounts payable | 17/49 | €23,762 | €38,461 | +€14,699 | +61.9% |
| Amounts payable after more than one year | 17 | - | €24,148 | +€24,148 | |
| Financial debts | 170/4 | - | €24,148 | +€24,148 | |
| Amounts payable within one year | 42/48 | €8,643 | €14,313 | +€5,670 | +65.6% |
| Current portion of amounts payable after more than one year | 42 | - | €8,139 | +€8,139 | |
| Trade debts | 44 | €3,935 | €3,174 | -€761 | -19.3% |
| Suppliers | 440/4 | €3,935 | €3,174 | -€761 | -19.3% |
| Taxes, remuneration and social security | 45 | €2,229 | €3,000 | +€771 | +34.6% |
| Taxes | 450/3 | €2,229 | €3,000 | +€771 | +34.6% |
| Other amounts payable | 47/48 | €2,479 | - | -€2,479 | |
| Accrued charges and deferred income | 492/3 | €15,119 | - | -€15,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,255 | +€4,255 | |
| Other operating charges | 640/8 | €897 | €841 | -€56 | -6.3% |
| Gross operating margin | 9900 | €57,771 | €115,134 | +€57,363 | +99.3% |
| Operating profit (loss) | 9901 | €56,874 | €110,039 | +€53,164 | +93.5% |
| Financial income | 75/76B | €7 | €606 | +€599 | +8,947% |
| Recurring financial income | 75 | €7 | €606 | +€599 | +8,947% |
| Financial charges | 65/66B | €57 | €866 | +€810 | +1,424% |
| Recurring financial charges | 65 | €57 | €866 | +€810 | +1,424% |
| Profit (loss) for the period before taxes | 9903 | €56,824 | €109,778 | +€52,954 | +93.2% |
| Income taxes | 67/77 | €12,229 | €25,231 | +€13,002 | +106% |
| Profit (loss) for the period | 9904 | €44,595 | €84,547 | +€39,952 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,595 | €84,547 | +€39,952 | +89.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.