B&E JANS: what changed
Two fiscal 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.
B&E JANS
Largest movements
- Cash +€69,042
up €69,042 (+67.7%), from €102,049 to €171,092
mainly Other debts (+€120,008) and Net result for the year (+€63,353)
- Receivables within one year -€19,278
down €19,278 (-68.5%), from €28,125 to €8,846
of which Trade receivables: -€19,866
- Tangible fixed assets -€14,716
down €14,716 (-24.7%), from €59,623 to €44,907
of which Furniture and vehicles: -€13,875
- Other debts +€120,008
up €120,008 (+1497.1%), from €8,016 to €128,024
- Profit (loss) carried forward -€61,922
no longer reported in 2025 (was €61,922)
- Tax, wage and social debts -€11,055
down €11,055 (-44.2%), from €25,009 to €13,954
- Trade debts -€4,721
down €4,721 (-56.5%), from €8,353 to €3,632
- Debts after one year -€4,071
down €4,071 (-50.2%), from €8,106 to €4,035
- Gross operating margin +€7,895
up €7,895 (+9.1%), from €86,671 to €94,567
- Depreciation +€6,792
up €6,792 (+85.7%), from €7,924 to €14,716
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.
Cash bridge derived
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 | €189,797 | €227,394 | +€37,597 | +19.8% |
| Fixed assets | 21/28 | €59,623 | €44,907 | -€14,716 | -24.7% |
| Tangible fixed assets | 22/27 | €59,623 | €44,907 | -€14,716 | -24.7% |
| Plant, machinery and equipment | 23 | €1,272 | €769 | -€503 | -39.6% |
| Furniture and vehicles | 24 | €55,949 | €42,074 | -€13,875 | -24.8% |
| Other tangible fixed assets | 26 | €2,402 | €2,065 | -€338 | -14.1% |
| Current assets | 29/58 | €130,174 | €182,487 | +€52,313 | +40.2% |
| Stocks and contracts in progress | 3 | - | €982 | +€982 | |
| Stocks | 30/36 | - | €982 | +€982 | |
| Amounts receivable within one year | 40/41 | €28,125 | €8,846 | -€19,278 | -68.5% |
| Trade receivables | 40 | €27,413 | €7,547 | -€19,866 | -72.5% |
| Other amounts receivable | 41 | €711 | €1,299 | +€588 | +82.6% |
| Cash at bank and in hand | 54/58 | €102,049 | €171,092 | +€69,042 | +67.7% |
| Deferred charges and accrued income | 490/1 | - | €1,567 | +€1,567 | |
| Total equity and liabilities | 10/49 | €189,797 | €227,394 | +€37,597 | +19.8% |
| Equity | 10/15 | €135,101 | €73,179 | -€61,922 | -45.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €71,179 | €71,179 | = | 0.0% |
| Distributable reserves | 133 | €71,179 | €71,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,922 | - | -€61,922 | |
| Amounts payable | 17/49 | €54,696 | €154,215 | +€99,519 | +181.9% |
| Amounts payable after more than one year | 17 | €8,106 | €4,035 | -€4,071 | -50.2% |
| Financial debts | 170/4 | €8,106 | €4,035 | -€4,071 | -50.2% |
| Amounts payable within one year | 42/48 | €45,378 | €149,680 | +€104,302 | +229.9% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €4,071 | +€71 | +1.8% |
| Trade debts | 44 | €8,353 | €3,632 | -€4,721 | -56.5% |
| Suppliers | 440/4 | €8,353 | €3,632 | -€4,721 | -56.5% |
| Taxes, remuneration and social security | 45 | €25,009 | €13,954 | -€11,055 | -44.2% |
| Taxes | 450/3 | €25,009 | €13,954 | -€11,055 | -44.2% |
| Other amounts payable | 47/48 | €8,016 | €128,024 | +€120,008 | +1497.1% |
| Accrued charges and deferred income | 492/3 | €1,212 | €500 | -€712 | -58.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,924 | €14,716 | +€6,792 | +85.7% |
| Other operating charges | 640/8 | €854 | €1,288 | +€434 | +50.8% |
| Gross operating margin | 9900 | €86,671 | €94,567 | +€7,895 | +9.1% |
| Operating profit (loss) | 9901 | €77,893 | €78,562 | +€669 | +0.9% |
| Financial income | 75/76B | €362 | €904 | +€542 | +149.7% |
| Recurring financial income | 75 | €362 | €904 | +€542 | +149.7% |
| Financial charges | 65/66B | €768 | €232 | -€536 | -69.7% |
| Recurring financial charges | 65 | €768 | €232 | -€536 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €77,487 | €79,234 | +€1,746 | +2.3% |
| Income taxes | 67/77 | €15,565 | €15,881 | +€316 | +2.0% |
| Profit (loss) for the period | 9904 | €61,922 | €63,353 | +€1,431 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,922 | €63,353 | +€1,431 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.