Jan & Alleman: 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.
Jan & Alleman
Largest movements
- Receivables within one year -€29,180
down €29,180 (-31.9%), from €91,395 to €62,215
of which Trade receivables: -€85,211
- Trade debts -€32,779
no longer reported in 2024 (was €32,779)
- Profit (loss) carried forward +€23,763
up €23,763 (+102%), from €23,410 to €47,172
- Tax, wage and social debts -€14,691
down €14,691 (-55.0%), from €26,734 to €12,043
- Accrued charges and deferred income -€4,500
no longer reported in 2024 (was €4,500)
- Advances received -€1,108
no longer reported in 2024 (was €1,108)
- Gross operating margin +€35,095
up €35,095, from -€6,679 to €28,416
- Taxes +€4,350
new in 2024: €4,350
- Other operating charges +€2,376
new in 2024: €2,376
- Financial income +€1,754
up €1,754 (+551%), from €319 to €2,073
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,531 | €62,215 | -€29,316 | -32.0% |
| Current assets | 29/58 | €91,531 | €62,215 | -€29,316 | -32.0% |
| Amounts receivable within one year | 40/41 | €91,395 | €62,215 | -€29,180 | -31.9% |
| Trade receivables | 40 | €85,211 | - | -€85,211 | |
| Other amounts receivable | 41 | €6,184 | €62,215 | +€56,031 | +906% |
| Cash at bank and in hand | 54/58 | €136 | - | -€136 | |
| Total equity and liabilities | 10/49 | €91,531 | €62,215 | -€29,316 | -32.0% |
| Equity | 10/15 | €26,410 | €50,172 | +€23,763 | +90.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,410 | €47,172 | +€23,763 | +102% |
| Amounts payable | 17/49 | €65,121 | €12,043 | -€53,078 | -81.5% |
| Amounts payable within one year | 42/48 | €60,621 | €12,043 | -€48,578 | -80.1% |
| Trade debts | 44 | €32,779 | - | -€32,779 | |
| Suppliers | 440/4 | €32,779 | - | -€32,779 | |
| Advances received on contracts in progress | 46 | €1,108 | - | -€1,108 | |
| Taxes, remuneration and social security | 45 | €26,734 | €12,043 | -€14,691 | -55.0% |
| Taxes | 450/3 | €26,734 | €12,043 | -€14,691 | -55.0% |
| Accrued charges and deferred income | 492/3 | €4,500 | - | -€4,500 | |
| Other operating charges | 640/8 | - | €2,376 | +€2,376 | |
| Gross operating margin | 9900 | -€6,679 | €28,416 | +€35,095 | |
| Operating profit (loss) | 9901 | -€6,679 | €26,040 | +€32,720 | |
| Financial income | 75/76B | €319 | €2,073 | +€1,754 | +551% |
| Recurring financial income | 75 | €319 | €2,073 | +€1,754 | +551% |
| Profit (loss) for the period before taxes | 9903 | -€6,361 | €28,113 | +€34,474 | |
| Income taxes | 67/77 | - | €4,350 | +€4,350 | |
| Profit (loss) for the period | 9904 | -€6,361 | €23,763 | +€30,124 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,361 | €23,763 | +€30,124 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.