Yvan Jansen Consulting: 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.
Yvan Jansen Consulting
Largest movements
- Current investments +€822,899
up €822,899 (+31.4%), from €2.6m to €3.4m
- Receivables within one year +€197,273
up €197,273 (+373%), from €52,919 to €250,192
of which Trade receivables: +€107,182
- Tangible fixed assets +€84,487
up €84,487 (+320%), from €26,397 to €110,884
of which Furniture and vehicles: +€86,275
- Reserves +€944,250
up €944,250 (+36.9%), from €2.6m to €3.5m
of which Distributable reserves: +€796,900
- Tax, wage and social debts +€93,540
up €93,540 (+380%), from €24,625 to €118,166
- Other debts +€66,930
up €66,930 (+55.0%), from €121,638 to €188,567
- Financial income +€606,311
up €606,311 (+597%), from €101,481 to €707,791
- Gross operating margin +€339,317
up €339,317 (+195%), from €174,008 to €513,325
- Taxes +€130,321
up €130,321 (+182%), from €71,557 to €201,879
- Depreciation +€18,406
up €18,406 (+283%), from €6,504 to €24,911
- Financial charges +€17,911
up €17,911 (+82.3%), from €21,760 to €39,670
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 | €2,730,288 | €3,838,248 | +€1.1m | +40.6% |
| Fixed assets | 21/28 | €26,397 | €110,884 | +€84,487 | +320% |
| Tangible fixed assets | 22/27 | €26,397 | €110,884 | +€84,487 | +320% |
| Furniture and vehicles | 24 | €12,248 | €98,523 | +€86,275 | +704% |
| Other tangible fixed assets | 26 | €14,149 | €12,361 | -€1,788 | -12.6% |
| Current assets | 29/58 | €2,703,891 | €3,727,364 | +€1.0m | +37.9% |
| Amounts receivable within one year | 40/41 | €52,919 | €250,192 | +€197,273 | +373% |
| Trade receivables | 40 | €36,311 | €143,492 | +€107,182 | +295% |
| Other amounts receivable | 41 | €16,608 | €106,700 | +€90,092 | +542% |
| Current investments | 50/53 | €2,620,493 | €3,443,392 | +€822,899 | +31.4% |
| Cash at bank and in hand | 54/58 | €27,831 | €32,421 | +€4,590 | +16.5% |
| Deferred charges and accrued income | 490/1 | €2,648 | €1,359 | -€1,290 | -48.7% |
| Total equity and liabilities | 10/49 | €2,730,288 | €3,838,248 | +€1.1m | +40.6% |
| Equity | 10/15 | €2,577,137 | €3,521,410 | +€944,273 | +36.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,555,955 | €3,500,205 | +€944,250 | +36.9% |
| Tax-exempt reserves | 132 | - | €147,350 | +€147,350 | |
| Distributable reserves | 133 | €2,555,955 | €3,352,855 | +€796,900 | +31.2% |
| Profit (loss) carried forward | 14 | €2,632 | €2,655 | +€23 | +0.9% |
| Amounts payable | 17/49 | €153,151 | €316,838 | +€163,687 | +107% |
| Amounts payable within one year | 42/48 | €153,151 | €316,838 | +€163,687 | +107% |
| Trade debts | 44 | €6,888 | €10,105 | +€3,217 | +46.7% |
| Suppliers | 440/4 | €6,888 | €10,105 | +€3,217 | +46.7% |
| Taxes, remuneration and social security | 45 | €24,625 | €118,166 | +€93,540 | +380% |
| Taxes | 450/3 | €24,625 | €118,166 | +€93,540 | +380% |
| Other amounts payable | 47/48 | €121,638 | €188,567 | +€66,930 | +55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,504 | €24,911 | +€18,406 | +283% |
| Other operating charges | 640/8 | €4,115 | €10,384 | +€6,269 | +152% |
| Gross operating margin | 9900 | €174,008 | €513,325 | +€339,317 | +195% |
| Operating profit (loss) | 9901 | €163,388 | €478,030 | +€314,642 | +193% |
| Financial income | 75/76B | €101,481 | €707,791 | +€606,311 | +597% |
| Recurring financial income | 75 | €101,481 | €707,791 | +€606,311 | +597% |
| Financial charges | 65/66B | €21,760 | €39,670 | +€17,911 | +82.3% |
| Recurring financial charges | 65 | €21,760 | €39,670 | +€17,911 | +82.3% |
| Profit (loss) for the period before taxes | 9903 | €243,109 | €1,146,151 | +€903,042 | +371% |
| Income taxes | 67/77 | €71,557 | €201,879 | +€130,321 | +182% |
| Profit (loss) for the period | 9904 | €171,552 | €944,273 | +€772,721 | +450% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | - | €147,350 | +€147,350 | |
| Profit (loss) for the period to be appropriated | 9905 | €171,552 | €796,923 | +€625,371 | +365% |
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 29 October 2026 via checked.be.