VAN EENOO JORIS: 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 EENOO JORIS
Largest movements
- Receivables after one year +€446,026
new in 2025: €446,026
- Tangible fixed assets -€387,563
down €387,563 (-70.0%), from €553,270 to €165,707
of which Assets under construction and advance payments: -€379,243
- Cash +€51,039
up €51,039 (+3,912%), from €1,305 to €52,343
mainly Investment in fixed assets (net) (+€379,243) and Tax, wage and social debts (+€76,813)
- Receivables within one year +€33,334
up €33,334 (+87.0%), from €38,337 to €71,671
of which Trade receivables: +€25,000
- Tax, wage and social debts +€76,813
up €76,813 (+600%), from €12,798 to €89,611
of which Taxes: +€81,272
- Other debts +€56,361
up €56,361 (+180%), from €31,375 to €87,736
- Reserves +€15,958
up €15,958 (+4.6%), from €343,277 to €359,235
- Debts after one year -€9,218
down €9,218 (-5.8%), from €158,929 to €149,711
- Staff costs +€6,330
up €6,330 (+15.6%), from €40,616 to €46,946
- Gross operating margin -€2,107
down €2,107 (-2.4%), from €89,431 to €87,324
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 | €592,911 | €735,747 | +€142,836 | +24.1% |
| Fixed assets | 21/28 | €553,270 | €165,707 | -€387,563 | -70.0% |
| Tangible fixed assets | 22/27 | €553,270 | €165,707 | -€387,563 | -70.0% |
| Land and buildings | 22 | €174,027 | €165,707 | -€8,320 | -4.8% |
| Assets under construction and advance payments | 27 | €379,243 | - | -€379,243 | |
| Current assets | 29/58 | €39,642 | €570,041 | +€530,399 | +1,338% |
| Amounts receivable after more than one year | 29 | - | €446,026 | +€446,026 | |
| Trade receivables | 290 | - | €446,026 | +€446,026 | |
| Amounts receivable within one year | 40/41 | €38,337 | €71,671 | +€33,334 | +87.0% |
| Trade receivables | 40 | €25,000 | €50,000 | +€25,000 | +100% |
| Other amounts receivable | 41 | €13,337 | €21,671 | +€8,334 | +62.5% |
| Cash at bank and in hand | 54/58 | €1,305 | €52,343 | +€51,039 | +3,912% |
| Total equity and liabilities | 10/49 | €592,911 | €735,747 | +€142,836 | +24.1% |
| Equity | 10/15 | €377,500 | €393,457 | +€15,958 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,277 | €359,235 | +€15,958 | +4.6% |
| Distributable reserves | 133 | €343,277 | €359,235 | +€15,958 | +4.6% |
| Profit (loss) carried forward | 14 | €15,623 | €15,623 | = | 0.0% |
| Amounts payable | 17/49 | €215,412 | €342,290 | +€126,878 | +58.9% |
| Amounts payable after more than one year | 17 | €158,929 | €149,711 | -€9,218 | -5.8% |
| Financial debts | 170/4 | €158,929 | €149,711 | -€9,218 | -5.8% |
| Amounts payable within one year | 42/48 | €56,483 | €192,579 | +€136,096 | +241% |
| Current portion of amounts payable after more than one year | 42 | €9,319 | €9,318 | -€1 | 0.0% |
| Trade debts | 44 | €2,990 | €5,914 | +€2,924 | +97.8% |
| Suppliers | 440/4 | €2,990 | €5,914 | +€2,924 | +97.8% |
| Taxes, remuneration and social security | 45 | €12,798 | €89,611 | +€76,813 | +600% |
| Taxes | 450/3 | €1,426 | €82,698 | +€81,272 | +5,701% |
| Remuneration and social security | 454/9 | €11,372 | €6,913 | -€4,459 | -39.2% |
| Other amounts payable | 47/48 | €31,375 | €87,736 | +€56,361 | +180% |
| Remuneration, social security and pensions | 62 | €40,616 | €46,946 | +€6,330 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,320 | €8,320 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €89,431 | €87,324 | -€2,107 | -2.4% |
| Operating profit (loss) | 9901 | €39,967 | €31,514 | -€8,453 | -21.2% |
| Financial income | 75/76B | - | €94 | +€94 | |
| Recurring financial income | 75 | - | €94 | +€94 | |
| Financial charges | 65/66B | €5,054 | €4,785 | -€269 | -5.3% |
| Recurring financial charges | 65 | €5,054 | €4,785 | -€269 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €34,913 | €26,823 | -€8,090 | -23.2% |
| Income taxes | 67/77 | €11,426 | €10,866 | -€560 | -4.9% |
| Profit (loss) for the period | 9904 | €23,488 | €15,958 | -€7,530 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,488 | €15,958 | -€7,530 | -32.1% |
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 30 October 2026 via checked.be.