J.A.N.S.: 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.
J.A.N.S.
Largest movements
- Receivables within one year +€24,637
up €24,637 (+146%), from €16,884 to €41,521
of which Other amounts receivable: +€19,291
- Tangible fixed assets -€6,703
down €6,703 (-13.8%), from €48,399 to €41,696
of which Plant, machinery and equipment: -€5,312
- Cash -€6,133
down €6,133 (-64.3%), from €9,532 to €3,399
mainly Receivables within one year (-€24,637) and Stocks and contracts (-€4,412)
- Stocks and contracts +€4,412
new in 2025: €4,412
- Reserves +€29,959
up €29,959 (+101%), from €29,717 to €59,676
of which Distributable reserves: +€31,819
- Profit (loss) carried forward -€12,737
down €12,737 (-100%), from €12,737 to €0
- Trade debts -€1,217
down €1,217 (-70.1%), from €1,735 to €518
- Turnover -€319,336
no longer reported in 2025 (was €319,336)
- Purchases and services -€126,091
no longer reported in 2025 (was €126,091)
- Gross operating margin -€104,538
down €104,538 (-54.1%), from €193,245 to €88,707
- Other operating charges -€76,495
down €76,495 (-65.3%), from €117,157 to €40,662
- Staff costs -€35,775
down €35,775 (-72.2%), from €49,532 to €13,757
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 | €74,815 | €91,028 | +€16,213 | +21.7% |
| Fixed assets | 21/28 | €48,399 | €41,696 | -€6,703 | -13.8% |
| Tangible fixed assets | 22/27 | €48,399 | €41,696 | -€6,703 | -13.8% |
| Land and buildings | 22 | €33,918 | €31,645 | -€2,273 | -6.7% |
| Plant, machinery and equipment | 23 | €8,626 | €3,314 | -€5,312 | -61.6% |
| Furniture and vehicles | 24 | €5,856 | €6,737 | +€882 | +15.1% |
| Current assets | 29/58 | €26,415 | €49,332 | +€22,916 | +86.8% |
| Stocks and contracts in progress | 3 | - | €4,412 | +€4,412 | |
| Stocks | 30/36 | - | €4,412 | +€4,412 | |
| Amounts receivable within one year | 40/41 | €16,884 | €41,521 | +€24,637 | +146% |
| Trade receivables | 40 | - | €5,346 | +€5,346 | |
| Other amounts receivable | 41 | €16,884 | €36,174 | +€19,291 | +114% |
| Cash at bank and in hand | 54/58 | €9,532 | €3,399 | -€6,133 | -64.3% |
| Total equity and liabilities | 10/49 | €74,815 | €91,028 | +€16,213 | +21.7% |
| Equity | 10/15 | €61,054 | €78,276 | +€17,222 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €29,717 | €59,676 | +€29,959 | +101% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | €27,857 | €59,676 | +€31,819 | +114% |
| Profit (loss) carried forward | 14 | €12,737 | €0 | -€12,737 | -100% |
| Amounts payable | 17/49 | €13,761 | €12,752 | -€1,009 | -7.3% |
| Amounts payable after more than one year | 17 | €8,841 | €8,344 | -€498 | -5.6% |
| Financial debts | 170/4 | €8,841 | €8,344 | -€498 | -5.6% |
| Amounts payable within one year | 42/48 | €4,919 | €4,408 | -€511 | -10.4% |
| Trade debts | 44 | €1,735 | €518 | -€1,217 | -70.1% |
| Suppliers | 440/4 | €1,735 | €518 | -€1,217 | -70.1% |
| Taxes, remuneration and social security | 45 | €3,184 | €3,890 | +€706 | +22.2% |
| Taxes | 450/3 | €3,184 | €3,890 | +€706 | +22.2% |
| Turnover | 70 | €319,336 | - | -€319,336 | |
| Goods, raw materials, services and sundry goods | 60/61 | €126,091 | - | -€126,091 | |
| Remuneration, social security and pensions | 62 | €49,532 | €13,757 | -€35,775 | -72.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,567 | €10,283 | +€716 | +7.5% |
| Other operating charges | 640/8 | €117,157 | €40,662 | -€76,495 | -65.3% |
| Gross operating margin | 9900 | €193,245 | €88,707 | -€104,538 | -54.1% |
| Operating profit (loss) | 9901 | €16,989 | €24,006 | +€7,017 | +41.3% |
| Financial charges | 65/66B | €1,067 | €431 | -€637 | -59.7% |
| Recurring financial charges | 65 | €1,067 | €431 | -€637 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €15,922 | €23,576 | +€7,654 | +48.1% |
| Income taxes | 67/77 | €3,184 | €6,354 | +€3,169 | +99.5% |
| Profit (loss) for the period | 9904 | €12,737 | €17,222 | +€4,485 | +35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,737 | €17,222 | +€4,485 | +35.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.