VANHEE JELLE: 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.
VANHEE JELLE
Largest movements
- Stocks and contracts +€10,000
up €10,000 (+100.0%), from €10,000 to €20,000
- Cash +€9,062
up €9,062 (+33.6%), from €26,939 to €36,001
mainly Net result for the year (+€14,240) and Depreciation (+€10,605)
- Tangible fixed assets -€7,408
down €7,408 (-22.1%), from €33,540 to €26,132
of which Furniture and vehicles: -€8,364
- Receivables within one year -€7,249
down €7,249 (-35.0%), from €20,718 to €13,468
of which Trade receivables: -€7,808
- Reserves +€14,240
up €14,240 (+19.6%), from €72,491 to €86,731
- Current portion of long-term debt -€7,494
down €7,494 (-100.0%), from €7,494 to €0
- Trade debts -€3,232
down €3,232 (-89.6%), from €3,608 to €376
- Short-term financial debts +€1,727
up €1,727 (+41.9%), from €4,121 to €5,848
- Gross operating margin +€8,062
up €8,062 (+33.8%), from €23,829 to €31,890
- Taxes +€1,392
up €1,392 (+33.8%), from €4,119 to €5,511
- Other operating charges +€447
up €447 (+45.0%), from €993 to €1,441
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,640 | €97,954 | +€4,314 | +4.6% |
| Fixed assets | 21/28 | €33,540 | €26,132 | -€7,408 | -22.1% |
| Tangible fixed assets | 22/27 | €33,540 | €26,132 | -€7,408 | -22.1% |
| Land and buildings | 22 | €17,736 | €16,220 | -€1,516 | -8.5% |
| Plant, machinery and equipment | 23 | €1,488 | €3,960 | +€2,473 | +166.2% |
| Furniture and vehicles | 24 | €14,317 | €5,952 | -€8,364 | -58.4% |
| Current assets | 29/58 | €60,100 | €71,822 | +€11,722 | +19.5% |
| Stocks and contracts in progress | 3 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Contracts in progress | 37 | €10,000 | €20,000 | +€10,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €20,718 | €13,468 | -€7,249 | -35.0% |
| Trade receivables | 40 | €15,913 | €8,105 | -€7,808 | -49.1% |
| Other amounts receivable | 41 | €4,804 | €5,364 | +€559 | +11.6% |
| Cash at bank and in hand | 54/58 | €26,939 | €36,001 | +€9,062 | +33.6% |
| Deferred charges and accrued income | 490/1 | €2,443 | €2,352 | -€91 | -3.7% |
| Total equity and liabilities | 10/49 | €93,640 | €97,954 | +€4,314 | +4.6% |
| Equity | 10/15 | €77,491 | €91,731 | +€14,240 | +18.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €72,491 | €86,731 | +€14,240 | +19.6% |
| Distributable reserves | 133 | €72,491 | €86,731 | +€14,240 | +19.6% |
| Amounts payable | 17/49 | €16,149 | €6,223 | -€9,926 | -61.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,149 | €6,223 | -€9,926 | -61.5% |
| Current portion of amounts payable after more than one year | 42 | €7,494 | €0 | -€7,494 | -100.0% |
| Financial debts | 43 | €4,121 | €5,848 | +€1,727 | +41.9% |
| Credit institutions | 430/8 | €4,121 | €5,848 | +€1,727 | +41.9% |
| Trade debts | 44 | €3,608 | €376 | -€3,232 | -89.6% |
| Suppliers | 440/4 | €3,608 | €376 | -€3,232 | -89.6% |
| Taxes, remuneration and social security | 45 | €926 | €0 | -€926 | -100.0% |
| Taxes | 450/3 | €926 | €0 | -€926 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,880 | €10,605 | -€275 | -2.5% |
| Other operating charges | 640/8 | €993 | €1,441 | +€447 | +45.0% |
| Gross operating margin | 9900 | €23,829 | €31,890 | +€8,062 | +33.8% |
| Operating profit (loss) | 9901 | €11,955 | €19,845 | +€7,890 | +66.0% |
| Financial income | 75/76B | €11 | €160 | +€149 | +1376.7% |
| Recurring financial income | 75 | €11 | €160 | +€149 | +1376.7% |
| Financial charges | 65/66B | €297 | €254 | -€44 | -14.7% |
| Recurring financial charges | 65 | €297 | €254 | -€44 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €11,669 | €19,751 | +€8,082 | +69.3% |
| Income taxes | 67/77 | €4,119 | €5,511 | +€1,392 | +33.8% |
| Profit (loss) for the period | 9904 | €7,549 | €14,240 | +€6,691 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,549 | €14,240 | +€6,691 | +88.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.