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
- Cash +€35,138
up €35,138 (+59.4%), from €59,203 to €94,341
mainly Receivables within one year (+€20,276) and Depreciation (+€13,148)
- Receivables within one year -€20,276
down €20,276 (-33.1%), from €61,327 to €41,052
of which Trade receivables: -€21,187
- Tangible fixed assets -€13,148
down €13,148 (-24.7%), from €53,165 to €40,017
of which Furniture and vehicles: -€12,944
- Reserves +€6,791
up €6,791 (+4.9%), from €137,520 to €144,311
- Other debts -€5,777
down €5,777 (-76.8%), from €7,519 to €1,742
- Tax, wage and social debts -€3,701
down €3,701 (-85.2%), from €4,346 to €645
- Trade debts +€3,270
up €3,270 (+31.3%), from €10,455 to €13,725
- Gross operating margin -€577
down €577 (-2.3%), from €24,979 to €24,402
- Depreciation +€571
up €571 (+4.5%), from €12,576 to €13,148
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 | €178,439 | €179,023 | +€583 | +0.3% |
| Fixed assets | 21/28 | €53,165 | €40,017 | -€13,148 | -24.7% |
| Tangible fixed assets | 22/27 | €53,165 | €40,017 | -€13,148 | -24.7% |
| Plant, machinery and equipment | 23 | €372 | €168 | -€204 | -54.8% |
| Furniture and vehicles | 24 | €52,792 | €39,849 | -€12,944 | -24.5% |
| Current assets | 29/58 | €125,275 | €139,006 | +€13,731 | +11.0% |
| Stocks and contracts in progress | 3 | €3,398 | €2,884 | -€513 | -15.1% |
| Stocks | 30/36 | €3,398 | €2,884 | -€513 | -15.1% |
| Amounts receivable within one year | 40/41 | €61,327 | €41,052 | -€20,276 | -33.1% |
| Trade receivables | 40 | €59,807 | €38,620 | -€21,187 | -35.4% |
| Other amounts receivable | 41 | €1,520 | €2,431 | +€911 | +59.9% |
| Cash at bank and in hand | 54/58 | €59,203 | €94,341 | +€35,138 | +59.4% |
| Deferred charges and accrued income | 490/1 | €1,347 | €729 | -€617 | -45.8% |
| Total equity and liabilities | 10/49 | €178,439 | €179,023 | +€583 | +0.3% |
| Equity | 10/15 | €156,120 | €162,911 | +€6,791 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,520 | €144,311 | +€6,791 | +4.9% |
| Distributable reserves | 133 | €137,520 | €144,311 | +€6,791 | +4.9% |
| Amounts payable | 17/49 | €22,319 | €16,112 | -€6,208 | -27.8% |
| Amounts payable within one year | 42/48 | €22,319 | €16,112 | -€6,208 | -27.8% |
| Trade debts | 44 | €10,455 | €13,725 | +€3,270 | +31.3% |
| Suppliers | 440/4 | €10,455 | €13,725 | +€3,270 | +31.3% |
| Taxes, remuneration and social security | 45 | €4,346 | €645 | -€3,701 | -85.2% |
| Taxes | 450/3 | €4,346 | €645 | -€3,701 | -85.2% |
| Other amounts payable | 47/48 | €7,519 | €1,742 | -€5,777 | -76.8% |
| Non-recurring operating income | 76A | €9,050 | - | -€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,576 | €13,148 | +€571 | +4.5% |
| Other operating charges | 640/8 | €1,023 | €1,232 | +€209 | +20.4% |
| Gross operating margin | 9900 | €24,979 | €24,402 | -€577 | -2.3% |
| Operating profit (loss) | 9901 | €11,380 | €10,023 | -€1,357 | -11.9% |
| Financial income | 75/76B | €69 | €26 | -€42 | -61.6% |
| Recurring financial income | 75 | €69 | €26 | -€42 | -61.6% |
| Financial charges | 65/66B | €344 | €365 | +€21 | +6.0% |
| Recurring financial charges | 65 | €344 | €365 | +€21 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €11,105 | €9,685 | -€1,420 | -12.8% |
| Income taxes | 67/77 | €2,765 | €2,894 | +€129 | +4.7% |
| Profit (loss) for the period | 9904 | €8,340 | €6,791 | -€1,549 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,340 | €6,791 | -€1,549 | -18.6% |
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 12 October 2026 via checked.be.