Wesley Janse: 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.
Wesley Janse
Largest movements
- Cash +€31,917
up €31,917 (+102%), from €31,266 to €63,183
mainly Net result for the year (+€20,961) and Advances received (+€12,403)
- Receivables within one year +€7,885
up €7,885 (+64.1%), from €12,295 to €20,180
of which Trade receivables: +€8,080
- Tangible fixed assets -€967
down €967 (-40.8%), from €2,366 to €1,400
- Reserves +€20,961
up €20,961 (+65.6%), from €31,958 to €52,918
- Advances received +€12,403
new in 2025: €12,403
- Other debts +€4,005
up €4,005 (+523%), from €765 to €4,771
- Tax, wage and social debts -€1,629
down €1,629 (-17.3%), from €9,413 to €7,784
- Trade debts +€1,629
up €1,629 (+191%), from €853 to €2,482
- Gross operating margin -€8,018
down €8,018 (-17.7%), from €45,312 to €37,294
- Other operating charges +€4,810
new in 2025: €4,810
- Taxes -€3,171
down €3,171 (-26.5%), from €11,986 to €8,815
- Financial charges +€807
up €807 (+2,981%), from €27 to €834
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 | €45,989 | €84,977 | +€38,988 | +84.8% |
| Fixed assets | 21/28 | €2,366 | €1,400 | -€967 | -40.8% |
| Tangible fixed assets | 22/27 | €2,366 | €1,400 | -€967 | -40.8% |
| Furniture and vehicles | 24 | €2,366 | €1,400 | -€967 | -40.8% |
| Current assets | 29/58 | €43,622 | €83,577 | +€39,955 | +91.6% |
| Amounts receivable within one year | 40/41 | €12,295 | €20,180 | +€7,885 | +64.1% |
| Trade receivables | 40 | €12,100 | €20,180 | +€8,080 | +66.8% |
| Other amounts receivable | 41 | €195 | - | -€195 | |
| Cash at bank and in hand | 54/58 | €31,266 | €63,183 | +€31,917 | +102% |
| Deferred charges and accrued income | 490/1 | €62 | €215 | +€153 | +247% |
| Total equity and liabilities | 10/49 | €45,989 | €84,977 | +€38,988 | +84.8% |
| Equity | 10/15 | €34,958 | €55,918 | +€20,961 | +60.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,958 | €52,918 | +€20,961 | +65.6% |
| Distributable reserves | 133 | €31,958 | €52,918 | +€20,961 | +65.6% |
| Amounts payable | 17/49 | €11,031 | €29,059 | +€18,027 | +163% |
| Amounts payable within one year | 42/48 | €11,031 | €29,059 | +€18,027 | +163% |
| Current portion of amounts payable after more than one year | 42 | - | €1,620 | +€1,620 | |
| Trade debts | 44 | €853 | €2,482 | +€1,629 | +191% |
| Suppliers | 440/4 | €853 | €2,482 | +€1,629 | +191% |
| Advances received on contracts in progress | 46 | - | €12,403 | +€12,403 | |
| Taxes, remuneration and social security | 45 | €9,413 | €7,784 | -€1,629 | -17.3% |
| Taxes | 450/3 | €9,413 | €7,784 | -€1,629 | -17.3% |
| Other amounts payable | 47/48 | €765 | €4,771 | +€4,005 | +523% |
| Remuneration, social security and pensions | 62 | €807 | €911 | +€103 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €534 | €967 | +€433 | +81.2% |
| Other operating charges | 640/8 | - | €4,810 | +€4,810 | |
| Gross operating margin | 9900 | €45,312 | €37,294 | -€8,018 | -17.7% |
| Operating profit (loss) | 9901 | €43,971 | €30,607 | -€13,364 | -30.4% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €27 | €834 | +€807 | +2,981% |
| Recurring financial charges | 65 | €27 | €834 | +€807 | +2,981% |
| Profit (loss) for the period before taxes | 9903 | €43,944 | €29,775 | -€14,168 | -32.2% |
| Income taxes | 67/77 | €11,986 | €8,815 | -€3,171 | -26.5% |
| Profit (loss) for the period | 9904 | €31,958 | €20,961 | -€10,997 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,958 | €20,961 | -€10,997 | -34.4% |
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 15 October 2026 via checked.be.