VAN RIJSSEGHEM 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 RIJSSEGHEM JORIS
Largest movements
- Cash +€93,615
up €93,615 (+342%), from €27,361 to €120,976
mainly Net result for the year (+€46,646) and Tax, wage and social debts (+€18,299)
- Tangible fixed assets -€17,319
down €17,319 (-14.0%), from €124,051 to €106,733
of which Land and buildings: -€10,669
- Profit (loss) carried forward +€46,646
up €46,646 (+49.2%), from €94,758 to €141,405
- Tax, wage and social debts +€18,299
up €18,299 (+572%), from €3,197 to €21,496
of which Taxes: +€20,066
- Trade debts +€13,894
up €13,894 (+587%), from €2,368 to €16,262
- Gross operating margin +€60,167
up €60,167 (+172%), from €35,036 to €95,203
- Taxes +€7,844
up €7,844 (+240%), from €3,269 to €11,113
- Depreciation -€5,380
down €5,380 (-30.1%), from €17,868 to €12,488
- Staff costs +€2,227
up €2,227 (+10.9%), from €20,517 to €22,744
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 | €179,745 | €257,884 | +€78,139 | +43.5% |
| Fixed assets | 21/28 | €124,051 | €106,733 | -€17,319 | -14.0% |
| Tangible fixed assets | 22/27 | €124,051 | €106,733 | -€17,319 | -14.0% |
| Land and buildings | 22 | €117,402 | €106,733 | -€10,669 | -9.1% |
| Plant, machinery and equipment | 23 | €1,780 | - | -€1,780 | |
| Furniture and vehicles | 24 | €4,870 | - | -€4,870 | |
| Current assets | 29/58 | €55,694 | €151,151 | +€95,457 | +171% |
| Amounts receivable within one year | 40/41 | €28,332 | €30,175 | +€1,842 | +6.5% |
| Trade receivables | 40 | €26,941 | €30,096 | +€3,155 | +11.7% |
| Other amounts receivable | 41 | €1,391 | €79 | -€1,312 | -94.3% |
| Cash at bank and in hand | 54/58 | €27,361 | €120,976 | +€93,615 | +342% |
| Total equity and liabilities | 10/49 | €179,745 | €257,884 | +€78,139 | +43.5% |
| Equity | 10/15 | €119,759 | €166,405 | +€46,646 | +39.0% |
| Contributions | 10/11 | €14,874 | €14,874 | = | 0.0% |
| Reserves | 13 | €10,127 | €10,127 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,267 | €8,267 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,758 | €141,405 | +€46,646 | +49.2% |
| Amounts payable | 17/49 | €59,986 | €91,479 | +€31,492 | +52.5% |
| Amounts payable within one year | 42/48 | €59,213 | €91,479 | +€32,266 | +54.5% |
| Trade debts | 44 | €2,368 | €16,262 | +€13,894 | +587% |
| Suppliers | 440/4 | €2,368 | €16,262 | +€13,894 | +587% |
| Taxes, remuneration and social security | 45 | €3,197 | €21,496 | +€18,299 | +572% |
| Taxes | 450/3 | €10 | €20,076 | +€20,066 | +196,535% |
| Remuneration and social security | 454/9 | €3,187 | €1,419 | -€1,767 | -55.5% |
| Other amounts payable | 47/48 | €53,648 | €53,721 | +€73 | +0.1% |
| Accrued charges and deferred income | 492/3 | €774 | - | -€774 | |
| Remuneration, social security and pensions | 62 | €20,517 | €22,744 | +€2,227 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,868 | €12,488 | -€5,380 | -30.1% |
| Other operating charges | 640/8 | €1,310 | €2,158 | +€848 | +64.8% |
| Gross operating margin | 9900 | €35,036 | €95,203 | +€60,167 | +172% |
| Operating profit (loss) | 9901 | -€4,659 | €57,812 | +€62,471 | |
| Financial charges | 65/66B | €53 | €53 | +€1 | +1.5% |
| Recurring financial charges | 65 | €53 | €53 | +€1 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,711 | €57,759 | +€62,470 | |
| Income taxes | 67/77 | €3,269 | €11,113 | +€7,844 | +240% |
| Profit (loss) for the period | 9904 | -€7,980 | €46,646 | +€54,626 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,980 | €46,646 | +€54,626 |
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 31 October 2026 via checked.be.