VAN EESBEKE - DE JONGE: what changed
Two fiscal 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.
What changed
VAN EESBEKE - DE JONGE
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€148,071
2024 · €132,852+€15,218
Equity
€6.4m
2024 · €6.3m+€148,071
Cash
€354,512
2024 · €303,892+€50,621
Balance sheet total
€7.0m
2024 · €7.0m+€25,573
Largest movements
Assets
- Current investments +€249,998
up €249,998 (+62.1%), from €402,699 to €652,697
- Tangible fixed assets -€136,340
down €136,340 (-2.9%), from €4.7m to €4.6m
of which Land and buildings: -€122,619
Equity and liabilities
- Profit (loss) carried forward +€148,071
up €148,071 (+2.5%), from €6.0m to €6.1m
- Other debts -€73,596
down €73,596 (-85.3%), from €86,278 to €12,683
Income statement
- Depreciation -€26,413
down €26,413 (-12.7%), from €208,729 to €182,316
- Financial income -€24,684
no longer reported in 2025 (was €24,684)
of which Non-recurring financial income: -€20,556
- Taxes -€20,845
down €20,845 (-29.2%), from €71,351 to €50,506
- Gross operating margin -€6,578
down €6,578 (-1.6%), from €415,758 to €409,181
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.
Result 2024
€132,852
Gross operating margin
-€6,578
Depreciation
+€26,413
Other operating charges
-€1,843
Financial income
-€24,684
Financial charges
+€1,065
Taxes
+€20,845
Result 2025
€148,071
Cash bridge derived
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.
From operations
+€346,594
Investment
-€295,974
Financing
€0
Cash 2024
€303,892
From operations (derived)
+€346,594
Net result for the year
+€148,071
Depreciation
+€182,316
Receivables after one year
+€65,100
Receivables within one year
+€69,589
Deferred charges and accrued income
+€4,016
Trade debts
+€396
Tax, wage and social debts
-€43,474
Other debts
-€73,596
Accrued charges and deferred income
-€5,824
Investment (derived)
-€295,974
Investment in fixed assets (net)
-€45,976
Current investments
-€249,998
Cash 2025
€354,512
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,021,386 | €7,046,959 | +€25,573 | +0.4% |
| Fixed assets | 21/28 | €5,665,370 | €5,529,030 | -€136,340 | -2.4% |
| Tangible fixed assets | 22/27 | €4,722,307 | €4,585,966 | -€136,340 | -2.9% |
| Land and buildings | 22 | €4,691,665 | €4,569,046 | -€122,619 | -2.6% |
| Plant, machinery and equipment | 23 | €7,166 | €7,864 | +€698 | +9.7% |
| Furniture and vehicles | 24 | €20,425 | €6,468 | -€13,957 | -68.3% |
| Other tangible fixed assets | 26 | €3,051 | €2,588 | -€463 | -15.2% |
| Financial fixed assets | 28 | €943,063 | €943,063 | = | 0.0% |
| Current assets | 29/58 | €1,356,016 | €1,517,929 | +€161,913 | +11.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €44,900 | -€65,100 | -59.2% |
| Other amounts receivable | 291 | €110,000 | €44,900 | -€65,100 | -59.2% |
| Amounts receivable within one year | 40/41 | €530,646 | €461,057 | -€69,589 | -13.1% |
| Trade receivables | 40 | - | €4,941 | +€4,941 | |
| Other amounts receivable | 41 | €530,646 | €456,116 | -€74,530 | -14.0% |
| Current investments | 50/53 | €402,699 | €652,697 | +€249,998 | +62.1% |
| Cash at bank and in hand | 54/58 | €303,892 | €354,512 | +€50,621 | +16.7% |
| Deferred charges and accrued income | 490/1 | €8,779 | €4,763 | -€4,016 | -45.7% |
| Total equity and liabilities | 10/49 | €7,021,386 | €7,046,959 | +€25,573 | +0.4% |
| Equity | 10/15 | €6,297,317 | €6,445,387 | +€148,071 | +2.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Revaluation surpluses | 12 | €84,000 | €84,000 | = | 0.0% |
| Reserves | 13 | €156,861 | €156,861 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €150,664 | €150,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,993,956 | €6,142,026 | +€148,071 | +2.5% |
| Amounts payable | 17/49 | €724,070 | €601,572 | -€122,498 | -16.9% |
| Amounts payable after more than one year | 17 | €583,046 | €583,046 | = | 0.0% |
| Financial debts | 170/4 | €583,046 | €583,046 | = | 0.0% |
| Amounts payable within one year | 42/48 | €131,474 | €14,800 | -€116,674 | -88.7% |
| Trade debts | 44 | - | €396 | +€396 | |
| Suppliers | 440/4 | - | €396 | +€396 | |
| Taxes, remuneration and social security | 45 | €45,195 | €1,721 | -€43,474 | -96.2% |
| Taxes | 450/3 | €45,195 | €1,721 | -€43,474 | -96.2% |
| Other amounts payable | 47/48 | €86,278 | €12,683 | -€73,596 | -85.3% |
| Accrued charges and deferred income | 492/3 | €9,550 | €3,726 | -€5,824 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,729 | €182,316 | -€26,413 | -12.7% |
| Other operating charges | 640/8 | €23,042 | €24,885 | +€1,843 | +8.0% |
| Gross operating margin | 9900 | €415,758 | €409,181 | -€6,578 | -1.6% |
| Operating profit (loss) | 9901 | €183,987 | €201,980 | +€17,992 | +9.8% |
| Financial income | 75/76B | €24,684 | - | -€24,684 | |
| Recurring financial income | 75 | €4,127 | - | -€4,127 | |
| Non-recurring financial income | 76B | €20,556 | - | -€20,556 | |
| Financial charges | 65/66B | €4,467 | €3,403 | -€1,065 | -23.8% |
| Recurring financial charges | 65 | €4,467 | €3,403 | -€1,065 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €204,204 | €198,577 | -€5,627 | -2.8% |
| Income taxes | 67/77 | €71,351 | €50,506 | -€20,845 | -29.2% |
| Profit (loss) for the period | 9904 | €132,852 | €148,071 | +€15,218 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €132,852 | €148,071 | +€15,218 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.