VAN WAUWE 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 WAUWE JORIS
Largest movements
- Cash -€31,040
down €31,040 (-21.3%), from €145,742 to €114,703
mainly Contributions, distributions and other (-€31,170) and Receivables within one year (-€17,418)
- Receivables within one year +€17,418
up €17,418 (+17.8%), from €98,022 to €115,440
of which Trade receivables: +€50,500
- Tangible fixed assets -€7,733
down €7,733 (-43.9%), from €17,621 to €9,888
of which Furniture and vehicles: -€7,177
- Tax, wage and social debts -€13,358
down €13,358 (-97.1%), from €13,762 to €404
- Reserves -€8,815
down €8,815 (-3.7%), from €236,194 to €227,378
- Gross operating margin +€10,251
up €10,251 (+32.2%), from €31,813 to €42,063
- Taxes +€3,123
up €3,123 (+39.5%), from €7,907 to €11,029
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 | €263,906 | €241,289 | -€22,617 | -8.6% |
| Fixed assets | 21/28 | €17,621 | €9,888 | -€7,733 | -43.9% |
| Tangible fixed assets | 22/27 | €17,621 | €9,888 | -€7,733 | -43.9% |
| Plant, machinery and equipment | 23 | €784 | €228 | -€556 | -70.9% |
| Furniture and vehicles | 24 | €16,837 | €9,659 | -€7,177 | -42.6% |
| Current assets | 29/58 | €246,285 | €231,401 | -€14,884 | -6.0% |
| Amounts receivable within one year | 40/41 | €98,022 | €115,440 | +€17,418 | +17.8% |
| Trade receivables | 40 | €58,400 | €108,900 | +€50,500 | +86.5% |
| Other amounts receivable | 41 | €39,622 | €6,540 | -€33,082 | -83.5% |
| Cash at bank and in hand | 54/58 | €145,742 | €114,703 | -€31,040 | -21.3% |
| Deferred charges and accrued income | 490/1 | €2,521 | €1,259 | -€1,262 | -50.1% |
| Total equity and liabilities | 10/49 | €263,906 | €241,289 | -€22,617 | -8.6% |
| Equity | 10/15 | €248,557 | €239,742 | -€8,815 | -3.5% |
| Contributions | 10/11 | €12,363 | €12,363 | = | 0.0% |
| Reserves | 13 | €236,194 | €227,378 | -€8,815 | -3.7% |
| Distributable reserves | 133 | €236,194 | €227,378 | -€8,815 | -3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,349 | €1,547 | -€13,802 | -89.9% |
| Amounts payable within one year | 42/48 | €15,349 | €1,547 | -€13,802 | -89.9% |
| Trade debts | 44 | €1,408 | €60 | -€1,348 | -95.8% |
| Suppliers | 440/4 | €1,408 | €60 | -€1,348 | -95.8% |
| Taxes, remuneration and social security | 45 | €13,762 | €404 | -€13,358 | -97.1% |
| Taxes | 450/3 | €13,762 | €404 | -€13,358 | -97.1% |
| Other amounts payable | 47/48 | €178 | €1,083 | +€905 | +507% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,777 | €7,906 | +€129 | +1.7% |
| Other operating charges | 640/8 | €1,167 | €1,533 | +€365 | +31.3% |
| Gross operating margin | 9900 | €31,813 | €42,063 | +€10,251 | +32.2% |
| Operating profit (loss) | 9901 | €22,868 | €32,625 | +€9,757 | +42.7% |
| Financial income | 75/76B | €753 | €830 | +€77 | +10.2% |
| Recurring financial income | 75 | €753 | €830 | +€77 | +10.2% |
| Financial charges | 65/66B | €65 | €72 | +€7 | +9.9% |
| Recurring financial charges | 65 | €65 | €72 | +€7 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €23,556 | €33,383 | +€9,827 | +41.7% |
| Income taxes | 67/77 | €7,907 | €11,029 | +€3,123 | +39.5% |
| Profit (loss) for the period | 9904 | €15,650 | €22,354 | +€6,705 | +42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,650 | €22,354 | +€6,705 | +42.8% |
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 28 October 2026 via checked.be.