Vanhoutte Jaron: 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.
Vanhoutte Jaron
Largest movements
- Receivables within one year +€58,430
up €58,430 (+86.6%), from €67,475 to €125,905
of which Trade receivables: +€52,933
- Current investments +€36,064
new in 2024: €36,064
- Tangible fixed assets +€29,133
up €29,133 (+11.5%), from €253,611 to €282,744
of which Plant, machinery and equipment: +€21,001
- Cash -€14,015
no longer reported in 2024 (was €14,015)
mainly Receivables within one year (-€58,430) and Investment in fixed assets (net) (-€54,722)
- Reserves +€50,752
up €50,752 (+143%), from €35,434 to €86,185
- Trade debts +€34,424
up €34,424 (+89.5%), from €38,465 to €72,889
- Tax, wage and social debts +€21,703
up €21,703 (+144%), from €15,025 to €36,727
of which Taxes: +€19,517
- Accrued charges and deferred income +€4,905
up €4,905 (+459%), from €1,068 to €5,973
- Other debts -€4,588
down €4,588 (-8.1%), from €56,692 to €52,104
- Turnover +€178,531
up €178,531 (+68.6%), from €260,195 to €438,726
- Purchases and services +€124,115
up €124,115 (+59.2%), from €209,614 to €333,729
- Gross operating margin +€54,548
up €54,548 (+108%), from €50,725 to €105,274
- Taxes +€14,276
up €14,276 (+154%), from €9,289 to €23,565
- Depreciation +€8,364
up €8,364 (+48.6%), from €17,225 to €25,589
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,579 | €452,473 | +€110,894 | +32.5% |
| Fixed assets | 21/28 | €253,611 | €282,744 | +€29,133 | +11.5% |
| Tangible fixed assets | 22/27 | €253,611 | €282,744 | +€29,133 | +11.5% |
| Land and buildings | 22 | €194,606 | €198,477 | +€3,871 | +2.0% |
| Plant, machinery and equipment | 23 | €26,053 | €47,054 | +€21,001 | +80.6% |
| Furniture and vehicles | 24 | €32,952 | €37,212 | +€4,260 | +12.9% |
| Current assets | 29/58 | €87,968 | €169,729 | +€81,761 | +92.9% |
| Stocks and contracts in progress | 3 | €6,478 | €3,779 | -€2,699 | -41.7% |
| Stocks | 30/36 | €6,478 | €3,779 | -€2,699 | -41.7% |
| Amounts receivable within one year | 40/41 | €67,475 | €125,905 | +€58,430 | +86.6% |
| Trade receivables | 40 | €59,776 | €112,709 | +€52,933 | +88.6% |
| Other amounts receivable | 41 | €7,699 | €13,196 | +€5,497 | +71.4% |
| Current investments | 50/53 | - | €36,064 | +€36,064 | |
| Cash at bank and in hand | 54/58 | €14,015 | - | -€14,015 | |
| Deferred charges and accrued income | 490/1 | - | €3,982 | +€3,982 | |
| Total equity and liabilities | 10/49 | €341,579 | €452,473 | +€110,894 | +32.5% |
| Equity | 10/15 | €37,965 | €88,716 | +€50,752 | +134% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €35,434 | €86,185 | +€50,752 | +143% |
| Distributable reserves | 133 | €35,434 | €86,185 | +€50,752 | +143% |
| Profit (loss) carried forward | 14 | €531 | €531 | = | 0.0% |
| Amounts payable | 17/49 | €303,614 | €363,756 | +€60,142 | +19.8% |
| Amounts payable after more than one year | 17 | €171,445 | €172,429 | +€984 | +0.6% |
| Financial debts | 170/4 | €171,445 | €172,429 | +€984 | +0.6% |
| Amounts payable within one year | 42/48 | €131,102 | €185,355 | +€54,254 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €20,919 | €23,634 | +€2,715 | +13.0% |
| Trade debts | 44 | €38,465 | €72,889 | +€34,424 | +89.5% |
| Suppliers | 440/4 | €38,465 | €72,889 | +€34,424 | +89.5% |
| Taxes, remuneration and social security | 45 | €15,025 | €36,727 | +€21,703 | +144% |
| Taxes | 450/3 | €13,649 | €33,166 | +€19,517 | +143% |
| Remuneration and social security | 454/9 | €1,376 | €3,561 | +€2,185 | +159% |
| Other amounts payable | 47/48 | €56,692 | €52,104 | -€4,588 | -8.1% |
| Accrued charges and deferred income | 492/3 | €1,068 | €5,973 | +€4,905 | +459% |
| Turnover | 70 | €260,195 | €438,726 | +€178,531 | +68.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €209,614 | €333,729 | +€124,115 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,225 | €25,589 | +€8,364 | +48.6% |
| Other operating charges | 640/8 | €360 | €940 | +€580 | +161% |
| Gross operating margin | 9900 | €50,725 | €105,274 | +€54,548 | +108% |
| Operating profit (loss) | 9901 | €33,140 | €78,744 | +€45,603 | +138% |
| Financial income | 75/76B | €57 | €19 | -€38 | -66.5% |
| Recurring financial income | 75 | €57 | €19 | -€38 | -66.5% |
| Financial charges | 65/66B | €4,377 | €4,445 | +€69 | +1.6% |
| Recurring financial charges | 65 | €4,377 | €4,445 | +€69 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €28,820 | €74,317 | +€45,497 | +158% |
| Income taxes | 67/77 | €9,289 | €23,565 | +€14,276 | +154% |
| Profit (loss) for the period | 9904 | €19,531 | €50,752 | +€31,221 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €19,531 | €50,752 | +€31,221 | +160% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.