DE JANS GAS: 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.
What changed
DE JANS GAS
NACE 46.810, Wholesale of solid, liquid and gaseous fuels and related products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€292,094
2024 · €315,319-€23,225
Equity
€1.8m
2024 · €1.5m+€292,094
Cash
€1.2m
2024 · €1.2m+€1,494
Balance sheet total
€2.3m
2024 · €2.1m+€272,809
Largest movements
Assets
- Tangible fixed assets +€191,654
up €191,654 (+38.6%), from €497,121 to €688,775
of which Furniture and vehicles: +€212,638
- Receivables within one year +€61,559
up €61,559 (+19.6%), from €313,368 to €374,927
of which Trade receivables: +€34,322
Equity and liabilities
- Reserves +€292,094
up €292,094 (+20.6%), from €1.4m to €1.7m
- Debts after one year +€56,645
up €56,645 (+159%), from €35,644 to €92,289
- Trade debts -€33,108
down €33,108 (-35.0%), from €94,685 to €61,577
Income statement
- Depreciation +€20,492
up €20,492 (+10.8%), from €189,001 to €209,493
- Other operating charges +€12,710
up €12,710 (+402%), from €3,163 to €15,872
- Taxes -€10,915
down €10,915 (-10.0%), from €109,591 to €98,676
- Staff costs +€8,493
up €8,493 (+4.8%), from €176,365 to €184,858
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.
Result 2024
€315,319
Gross operating margin
-€5,387
Staff costs
-€8,493
Depreciation
-€20,492
Other operating charges
-€12,710
Other operating items
+€9,892
Financial income
+€1,743
Financial charges
+€1,308
Taxes
+€10,915
Result 2025
€292,094
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€365,604
Investment
-€400,329
Financing
+€36,220
Cash 2024
€1.2m
From operations (derived)
+€365,604
Net result for the year
+€292,094
Depreciation
+€209,493
Receivables after one year
-€1,229
Stocks and contracts
-€11,420
Receivables within one year
-€61,559
Deferred charges and accrued income
-€6,269
Provisions
+€1,229
Trade debts
-€33,108
Tax, wage and social debts
-€1,712
Other debts
-€22,374
Accrued charges and deferred income
+€459
Investment (derived)
-€400,329
Investment in fixed assets (net)
-€400,329
Financing
+€36,220
Debts after one year
+€56,645
Current portion of long-term debt
-€20,425
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,072,246 | €2,345,054 | +€272,809 | +13.2% |
| Fixed assets | 21/28 | €498,447 | €689,283 | +€190,836 | +38.3% |
| Intangible fixed assets | 21 | €1,114 | €296 | -€818 | -73.4% |
| Tangible fixed assets | 22/27 | €497,121 | €688,775 | +€191,654 | +38.6% |
| Plant, machinery and equipment | 23 | €277,088 | €251,296 | -€25,791 | -9.3% |
| Furniture and vehicles | 24 | €216,058 | €428,696 | +€212,638 | +98.4% |
| Other tangible fixed assets | 26 | €3,975 | €8,783 | +€4,808 | +121% |
| Financial fixed assets | 28 | €212 | €212 | = | 0.0% |
| Current assets | 29/58 | €1,573,799 | €1,655,771 | +€81,973 | +5.2% |
| Amounts receivable after more than one year | 29 | €10,623 | €11,852 | +€1,229 | +11.6% |
| Trade receivables | 290 | €10,623 | €11,852 | +€1,229 | +11.6% |
| Stocks and contracts in progress | 3 | €61,236 | €72,656 | +€11,420 | +18.6% |
| Stocks | 30/36 | €61,236 | €72,656 | +€11,420 | +18.6% |
| Amounts receivable within one year | 40/41 | €313,368 | €374,927 | +€61,559 | +19.6% |
| Trade receivables | 40 | €285,716 | €320,038 | +€34,322 | +12.0% |
| Other amounts receivable | 41 | €27,652 | €54,889 | +€27,237 | +98.5% |
| Cash at bank and in hand | 54/58 | €1,187,689 | €1,189,184 | +€1,494 | +0.1% |
| Deferred charges and accrued income | 490/1 | €883 | €7,152 | +€6,269 | +710% |
| Total equity and liabilities | 10/49 | €2,072,246 | €2,345,054 | +€272,809 | +13.2% |
| Equity | 10/15 | €1,520,934 | €1,813,028 | +€292,094 | +19.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,420,934 | €1,713,028 | +€292,094 | +20.6% |
| Distributable reserves | 133 | €1,420,934 | €1,713,028 | +€292,094 | +20.6% |
| Provisions and deferred taxes | 16 | €10,623 | €11,852 | +€1,229 | +11.6% |
| Provisions for liabilities and charges | 160/5 | €10,623 | €11,852 | +€1,229 | +11.6% |
| Other liabilities and charges | 164/5 | €10,623 | €11,852 | +€1,229 | +11.6% |
| Amounts payable | 17/49 | €540,688 | €520,174 | -€20,515 | -3.8% |
| Amounts payable after more than one year | 17 | €35,644 | €92,289 | +€56,645 | +159% |
| Financial debts | 170/4 | €35,644 | €92,289 | +€56,645 | +159% |
| Amounts payable within one year | 42/48 | €505,044 | €427,425 | -€77,619 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €99,543 | €79,118 | -€20,425 | -20.5% |
| Trade debts | 44 | €94,685 | €61,577 | -€33,108 | -35.0% |
| Suppliers | 440/4 | €94,685 | €61,577 | -€33,108 | -35.0% |
| Taxes, remuneration and social security | 45 | €42,129 | €40,416 | -€1,712 | -4.1% |
| Taxes | 450/3 | €13,940 | €15,038 | +€1,097 | +7.9% |
| Remuneration and social security | 454/9 | €28,189 | €25,379 | -€2,810 | -10.0% |
| Other amounts payable | 47/48 | €268,687 | €246,313 | -€22,374 | -8.3% |
| Accrued charges and deferred income | 492/3 | - | €459 | +€459 | |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Remuneration, social security and pensions | 62 | €176,365 | €184,858 | +€8,493 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189,001 | €209,493 | +€20,492 | +10.8% |
| Other operating charges | 640/8 | €3,163 | €15,872 | +€12,710 | +402% |
| Non-recurring operating charges | 66A | €17,135 | €7,243 | -€9,892 | -57.7% |
| Gross operating margin | 9900 | €817,304 | €811,917 | -€5,387 | -0.7% |
| Operating profit (loss) | 9901 | €431,641 | €394,450 | -€37,191 | -8.6% |
| Financial income | 75/76B | €4,824 | €6,567 | +€1,743 | +36.1% |
| Recurring financial income | 75 | €4,824 | €5,238 | +€413 | +8.6% |
| Non-recurring financial income | 76B | - | €1,329 | +€1,329 | |
| Financial charges | 65/66B | €11,555 | €10,248 | -€1,308 | -11.3% |
| Recurring financial charges | 65 | €11,555 | €10,248 | -€1,308 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €424,910 | €390,770 | -€34,141 | -8.0% |
| Income taxes | 67/77 | €109,591 | €98,676 | -€10,915 | -10.0% |
| Profit (loss) for the period | 9904 | €315,319 | €292,094 | -€23,225 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €315,319 | €292,094 | -€23,225 | -7.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.