JAN CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+35.5%), from €3.5m to €4.8m
of which Land and buildings: +€1.5m
- Receivables within one year -€407,335
down €407,335 (-80.5%), from €506,005 to €98,670
of which Other amounts receivable: -€378,991
- Revaluation surpluses +€1.5m
up €1.5m (+386.8%), from €400,000 to €1.9m
- Other debts -€366,364
down €366,364 (-8.8%), from €4.1m to €3.8m
- Profit (loss) carried forward -€320,965
down €320,965 (-40.4%), from -€794,725 to -€1.1m
- Gross operating margin -€180,410
down €180,410 (-60.9%), from €296,193 to €115,784
- Financial charges +€21,592
up €21,592 (+256.1%), from €8,432 to €30,025
- Depreciation +€18,629
up €18,629 (+5.4%), from €343,442 to €362,071
- Other operating charges -€8,629
down €8,629 (-15.6%), from €55,372 to €46,744
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.
Cash bridge derived
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 | €4,328,966 | €5,143,173 | +€814,207 | +18.8% |
| Fixed assets | 21/28 | €3,526,695 | €4,779,041 | +€1.3m | +35.5% |
| Tangible fixed assets | 22/27 | €3,525,323 | €4,777,669 | +€1.3m | +35.5% |
| Land and buildings | 22 | €916,013 | €2,453,428 | +€1.5m | +167.8% |
| Plant, machinery and equipment | 23 | €57,010 | €48,097 | -€8,913 | -15.6% |
| Furniture and vehicles | 24 | €2,552,300 | €2,276,144 | -€276,156 | -10.8% |
| Financial fixed assets | 28 | €1,373 | €1,373 | = | 0.0% |
| Current assets | 29/58 | €802,270 | €364,132 | -€438,139 | -54.6% |
| Amounts receivable within one year | 40/41 | €506,005 | €98,670 | -€407,335 | -80.5% |
| Trade receivables | 40 | €74,018 | €45,673 | -€28,344 | -38.3% |
| Other amounts receivable | 41 | €431,987 | €52,996 | -€378,991 | -87.7% |
| Cash at bank and in hand | 54/58 | €286,002 | €247,706 | -€38,295 | -13.4% |
| Deferred charges and accrued income | 490/1 | €10,264 | €17,755 | +€7,492 | +73.0% |
| Total equity and liabilities | 10/49 | €4,328,966 | €5,143,173 | +€814,207 | +18.8% |
| Equity | 10/15 | €90,411 | €1,316,763 | +€1.2m | +1356.4% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Capital | 10 | €210,000 | €210,000 | = | 0.0% |
| Issued capital | 100 | €210,000 | €210,000 | = | 0.0% |
| Revaluation surpluses | 12 | €400,000 | €1,947,317 | +€1.5m | +386.8% |
| Reserves | 13 | €275,137 | €275,137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Legal reserve | 130 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €254,137 | €254,137 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€794,725 | -€1,115,691 | -€320,965 | -40.4% |
| Amounts payable | 17/49 | €4,238,555 | €3,826,410 | -€412,145 | -9.7% |
| Amounts payable within one year | 42/48 | €4,215,370 | €3,810,115 | -€405,255 | -9.6% |
| Trade debts | 44 | €63,984 | €27,556 | -€36,427 | -56.9% |
| Suppliers | 440/4 | €63,984 | €27,556 | -€36,427 | -56.9% |
| Taxes, remuneration and social security | 45 | €3,838 | €1,374 | -€2,463 | -64.2% |
| Taxes | 450/3 | €3,838 | €1,374 | -€2,463 | -64.2% |
| Other amounts payable | 47/48 | €4,147,549 | €3,781,185 | -€366,364 | -8.8% |
| Accrued charges and deferred income | 492/3 | €23,185 | €16,295 | -€6,890 | -29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €343,442 | €362,071 | +€18,629 | +5.4% |
| Other operating charges | 640/8 | €55,372 | €46,744 | -€8,629 | -15.6% |
| Gross operating margin | 9900 | €296,193 | €115,784 | -€180,410 | -60.9% |
| Operating profit (loss) | 9901 | -€102,621 | -€293,031 | -€190,410 | -185.5% |
| Financial income | 75/76B | €519 | €2,342 | +€1,823 | +351.3% |
| Recurring financial income | 75 | €519 | €2,342 | +€1,823 | +351.3% |
| Financial charges | 65/66B | €8,432 | €30,025 | +€21,592 | +256.1% |
| Recurring financial charges | 65 | €8,432 | €30,025 | +€21,592 | +256.1% |
| Profit (loss) for the period before taxes | 9903 | -€110,534 | -€320,713 | -€210,179 | -190.1% |
| Income taxes | 67/77 | €80 | €252 | +€172 | +215.1% |
| Profit (loss) for the period | 9904 | -€110,614 | -€320,965 | -€210,351 | -190.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€110,614 | -€320,965 | -€210,351 | -190.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.