Vannut Jocelyn: what changed
Vannut Jocelyn
Largest movements
- Current investments +€140,000
up €140,000, from €0 to €140,000
- Cash -€139,163
down €139,163 (-75.2%), from €185,103 to €45,940
mainly Current investments (-€140,000) and Contributions, distributions and other (-€36,550)
- Receivables within one year -€7,651
down €7,651 (-80.0%), from €9,569 to €1,918
of which Trade receivables: -€7,651
- Deferred charges and accrued income -€5,595
down €5,595 (-30.9%), from €18,079 to €12,484
- Tangible fixed assets -€3,336
down €3,336 (-40.1%), from €8,325 to €4,989
- Reserves -€20,043
down €20,043 (-11.5%), from €173,995 to €153,952
- Other debts +€16,635
up €16,635 (+175%), from €9,484 to €26,119
- Tax, wage and social debts -€6,729
down €6,729 (-58.0%), from €11,601 to €4,872
of which Taxes: -€4,050
- Trade debts -€4,044
down €4,044 (-72.1%), from €5,611 to €1,567
- Gross operating margin -€17,055
down €17,055 (-38.0%), from €44,896 to €27,841
- Taxes -€4,734
down €4,734 (-38.3%), from €12,373 to €7,639
- Depreciation -€1,753
down €1,753 (-34.4%), from €5,089 to €3,336
- Financial income -€1,640
down €1,640 (-64.0%), from €2,561 to €921
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,106 | €205,361 | -€15,745 | -7.1% |
| Fixed assets | 21/28 | €8,355 | €5,019 | -€3,336 | -39.9% |
| Tangible fixed assets | 22/27 | €8,325 | €4,989 | -€3,336 | -40.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €3,347 | €1,935 | -€1,411 | -42.2% |
| Furniture and vehicles | 24 | €1,926 | €310 | -€1,616 | -83.9% |
| Other tangible fixed assets | 26 | €3,052 | €2,743 | -€309 | -10.1% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €212,751 | €200,342 | -€12,408 | -5.8% |
| Amounts receivable within one year | 40/41 | €9,569 | €1,918 | -€7,651 | -80.0% |
| Trade receivables | 40 | €9,569 | €1,918 | -€7,651 | -80.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €0 | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €185,103 | €45,940 | -€139,163 | -75.2% |
| Deferred charges and accrued income | 490/1 | €18,079 | €12,484 | -€5,595 | -30.9% |
| Total equity and liabilities | 10/49 | €221,106 | €205,361 | -€15,745 | -7.1% |
| Equity | 10/15 | €192,595 | €172,552 | -€20,043 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,995 | €153,952 | -€20,043 | -11.5% |
| Distributable reserves | 133 | €173,995 | €153,952 | -€20,043 | -11.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €28,510 | €32,809 | +€4,298 | +15.1% |
| Amounts payable within one year | 42/48 | €28,510 | €32,809 | +€4,298 | +15.1% |
| Trade debts | 44 | €5,611 | €1,567 | -€4,044 | -72.1% |
| Suppliers | 440/4 | €5,611 | €1,567 | -€4,044 | -72.1% |
| Advances received on contracts in progress | 46 | €1,815 | €250 | -€1,565 | -86.2% |
| Taxes, remuneration and social security | 45 | €11,601 | €4,872 | -€6,729 | -58.0% |
| Taxes | 450/3 | €8,582 | €4,532 | -€4,050 | -47.2% |
| Remuneration and social security | 454/9 | €3,019 | €340 | -€2,679 | -88.7% |
| Other amounts payable | 47/48 | €9,484 | €26,119 | +€16,635 | +175% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €3,336 | -€1,753 | -34.4% |
| Other operating charges | 640/8 | €886 | €902 | +€16 | +1.8% |
| Gross operating margin | 9900 | €44,896 | €27,841 | -€17,055 | -38.0% |
| Operating profit (loss) | 9901 | €38,920 | €23,602 | -€15,318 | -39.4% |
| Financial income | 75/76B | €2,561 | €921 | -€1,640 | -64.0% |
| Recurring financial income | 75 | €2,561 | €921 | -€1,640 | -64.0% |
| Financial charges | 65/66B | €589 | €377 | -€211 | -35.9% |
| Recurring financial charges | 65 | €589 | €377 | -€211 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €40,893 | €24,146 | -€16,746 | -41.0% |
| Income taxes | 67/77 | €12,373 | €7,639 | -€4,734 | -38.3% |
| Profit (loss) for the period | 9904 | €28,519 | €16,507 | -€12,012 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,519 | €16,507 | -€12,012 | -42.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.