JANS
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 05-01-2026 PDF all 3 filings
Every figure per financial year
The operating result for 2025 is a profit of €20,556, after a loss of €447 in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 30-06-2023 | 30-06-2024 | 30-06-2025 |
|---|---|---|---|
| Tangible fixed assets | €102,068 | - | €3,488 |
| Depreciation and write-downs of the year | €5,291 | €23,413 | €23,517 |
Source: notes to the 2023 to 2025 annual accounts (statement of fixed assets)
Subsidies and aid
Flemish government
2023 to 2024 · 2 entries · €225 awarded · €225 paid| Year | Entries | Awarded | Paid |
|---|---|---|---|
| 2024 | 1 | €45 | €225 |
| 2023 | 1 | €180 | €0 |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,291 | €23,413 | €23,517 | ▲ 0.4% |
| Other operating charges640/8 | €380 | €1,320 | €1,367 | ▲ 3.6% |
| Gross operating margin9900 | €73,664 | €24,287 | €45,439 | ▲ 87.1% |
| Operating profit (loss)9901 | €67,993 | -€447 | €20,556 | - |
| Financial income75/76B | €411 | €483 | €971 | ▲ 101% |
| Recurring financial income75 | €411 | €483 | €971 | ▲ 101% |
| Financial charges65/66B | €2,421 | €3,232 | €2,091 | ▼ 35.3% |
| Recurring financial charges65 | €2,421 | €3,232 | €2,091 | ▼ 35.3% |
| Profit (loss) for the period before taxes9903 | €65,983 | -€3,195 | €19,436 | - |
| Income taxes67/77 | €14,914 | €60 | €4,526 | ▲ 76× |
| Profit (loss) for the period9904 | €51,069 | -€3,255 | €14,909 | - |
| Profit (loss) for the period to be appropriated9905 | €51,069 | -€3,255 | €14,909 | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €149,707 | €121,478 | €116,443 | ▼ 4.1% |
| Fixed assets21/28 | €96,777 | €73,364 | €53,336 | ▼ 27.3% |
| Tangible fixed assets22/27 | €96,777 | €73,364 | €53,336 | ▼ 27.3% |
| Land and buildings22 | €3,669 | €2,934 | €5,585 | ▲ 90.3% |
| Furniture and vehicles24 | €59,338 | €44,339 | €29,340 | ▼ 33.8% |
| Leasing and similar rights25 | €33,771 | €26,091 | €18,411 | ▼ 29.4% |
| Current assets29/58 | €52,930 | €48,114 | €63,107 | ▲ 31.2% |
| Stocks and contracts in progress3 | - | €6,000 | €7,000 | ▲ 16.7% |
| Stocks30/36 | - | €6,000 | €7,000 | ▲ 16.7% |
| Amounts receivable within one year40/41 | €32,397 | €29,377 | €34,609 | ▲ 17.8% |
| Trade receivables40 | €21,624 | €11,046 | €28,615 | ▲ 159% |
| Other amounts receivable41 | €10,772 | €18,332 | €5,994 | ▼ 67.3% |
| Cash at bank and in hand54/58 | €20,172 | €12,381 | €21,025 | ▲ 69.8% |
| Deferred charges and accrued income490/1 | €361 | €356 | €473 | ▲ 33.0% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €149,707 | €121,478 | €116,443 | ▼ 4.1% |
| Equity10/15 | €53,569 | €50,314 | €65,223 | ▲ 29.6% |
| Contributions10/11 | €2,500 | €2,500 | €2,500 | = |
| Profit (loss) carried forward14 | €51,069 | €47,814 | €62,723 | ▲ 31.2% |
| Amounts payable17/49 | €96,139 | €71,165 | €51,220 | ▼ 28.0% |
| Amounts payable after more than one year17 | €44,934 | €28,519 | €11,253 | ▼ 60.5% |
| Financial debts170/4 | €44,934 | €28,519 | €11,253 | ▼ 60.5% |
| Amounts payable within one year42/48 | €51,205 | €42,645 | €39,580 | ▼ 7.2% |
| Current portion of amounts payable after more than one year42 | €22,652 | €20,969 | €16,718 | ▼ 20.3% |
| Trade debts44 | €26,364 | €15,066 | €7,601 | ▼ 49.5% |
| Suppliers440/4 | €26,364 | €15,066 | €7,601 | ▼ 49.5% |
| Taxes, remuneration and social security45 | - | - | €2,435 | - |
| Taxes450/3 | - | - | €435 | - |
| Remuneration and social security454/9 | - | - | €2,000 | - |
| Other amounts payable47/48 | €2,190 | €6,611 | €12,825 | ▲ 94.0% |
| Accrued charges and deferred income492/3 | - | - | €387 | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €51,069 | -€3,255 | €14,909 | - |
| + Depreciation and write-downs630 | €5,291 | €23,413 | €23,517 | ▲ 0.4% |
| Operating cash flow (approximation) | €56,359 | €20,158 | €38,426 | ▲ 90.6% |
| Investment in fixed assets (approximation) | - | €0 | -€3,488 | - |
| Change in cash | - | -€7,791 | €8,644 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 39,278 companies had the same profile as JANS has now. Two years later, 95.8% were still going and 1.8% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency 30% or more
- a profit of 5% of the balance sheet or more
Another 0.1% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of JANS itself: 0.6% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 39,278 companies, not a prediction for JANS. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.