DE JANS: 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.
DE JANS
Largest movements
- Tangible fixed assets +€384,257
up €384,257 (+22,041%), from €1,743 to €386,001
of which Furniture and vehicles: +€338,362
- Cash -€68,028
down €68,028 (-82.5%), from €82,414 to €14,386
mainly Investment in fixed assets (net) (-€389,635) and Receivables within one year (-€35,765)
- Receivables within one year +€35,765
new in 2025: €35,765
of which Trade receivables: +€32,391
- Deferred charges and accrued income +€5,941
up €5,941 (+1,938%), from €307 to €6,247
- Debts after one year +€296,261
up €296,261 (+397%), from €74,542 to €370,803
of which Other amounts payable: +€224,926
- Trade debts +€23,069
up €23,069 (+6,534%), from €353 to €23,422
- Profit (loss) carried forward +€20,283
up €20,283 (+47.3%), from -€42,912 to -€22,629
- Current portion of long-term debt +€16,791
new in 2025: €16,791
- Gross operating margin +€36,173
up €36,173, from -€8,954 to €27,219
- Depreciation +€5,073
up €5,073 (+2,996%), from €169 to €5,243
- Financial charges +€578
up €578 (+259%), from €223 to €801
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 | €84,464 | €442,534 | +€358,070 | +424% |
| Fixed assets | 21/28 | €1,743 | €386,136 | +€384,392 | +22,048% |
| Tangible fixed assets | 22/27 | €1,743 | €386,001 | +€384,257 | +22,041% |
| Plant, machinery and equipment | 23 | €324 | €46,219 | +€45,895 | +14,168% |
| Furniture and vehicles | 24 | €1,419 | €339,782 | +€338,362 | +23,837% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €82,720 | €56,398 | -€26,322 | -31.8% |
| Amounts receivable within one year | 40/41 | - | €35,765 | +€35,765 | |
| Trade receivables | 40 | - | €32,391 | +€32,391 | |
| Other amounts receivable | 41 | - | €3,374 | +€3,374 | |
| Cash at bank and in hand | 54/58 | €82,414 | €14,386 | -€68,028 | -82.5% |
| Deferred charges and accrued income | 490/1 | €307 | €6,247 | +€5,941 | +1,938% |
| Total equity and liabilities | 10/49 | €84,464 | €442,534 | +€358,070 | +424% |
| Equity | 10/15 | €6,953 | €27,236 | +€20,283 | +292% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €24,865 | €24,865 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,365 | €14,365 | = | 0.0% |
| Distributable reserves | 133 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,912 | -€22,629 | +€20,283 | +47.3% |
| Amounts payable | 17/49 | €77,511 | €415,298 | +€337,787 | +436% |
| Amounts payable after more than one year | 17 | €74,542 | €370,803 | +€296,261 | +397% |
| Financial debts | 170/4 | - | €71,334 | +€71,334 | |
| Other amounts payable | 178/9 | €74,542 | €299,469 | +€224,926 | +302% |
| Amounts payable within one year | 42/48 | €2,968 | €44,495 | +€41,527 | +1,399% |
| Current portion of amounts payable after more than one year | 42 | - | €16,791 | +€16,791 | |
| Trade debts | 44 | €353 | €23,422 | +€23,069 | +6,534% |
| Suppliers | 440/4 | €353 | €23,422 | +€23,069 | +6,534% |
| Taxes, remuneration and social security | 45 | €2,615 | €339 | -€2,276 | -87.0% |
| Taxes | 450/3 | €2,615 | €339 | -€2,276 | -87.0% |
| Other amounts payable | 47/48 | - | €3,943 | +€3,943 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169 | €5,243 | +€5,073 | +2,996% |
| Other operating charges | 640/8 | €913 | €939 | +€26 | +2.8% |
| Non-recurring operating charges | 66A | €6,830 | - | -€6,830 | |
| Gross operating margin | 9900 | -€8,954 | €27,219 | +€36,173 | |
| Operating profit (loss) | 9901 | -€16,867 | €21,037 | +€37,904 | |
| Financial income | 75/76B | €336 | €399 | +€63 | +18.7% |
| Recurring financial income | 75 | €336 | €399 | +€63 | +18.7% |
| Financial charges | 65/66B | €223 | €801 | +€578 | +259% |
| Recurring financial charges | 65 | €223 | €801 | +€578 | +259% |
| Profit (loss) for the period before taxes | 9903 | -€16,753 | €20,636 | +€37,389 | |
| Income taxes | 67/77 | €261 | €353 | +€92 | +35.4% |
| Profit (loss) for the period | 9904 | -€17,014 | €20,283 | +€37,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,014 | €20,283 | +€37,297 |
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 19 October 2026 via checked.be.