JAN DECOR: 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 DECOR
Largest movements
- Cash +€32,071
up €32,071 (+17.1%), from €187,318 to €219,389
mainly Debts after one year (+€13,517) and Trade debts (+€13,355)
- Tangible fixed assets +€21,093
up €21,093 (+774.5%), from €2,723 to €23,816
- Receivables within one year +€4,236
up €4,236 (+110.9%), from €3,821 to €8,056
of which Trade receivables: +€4,105
- Stocks and contracts +€2,725
up €2,725 (+107.9%), from €2,525 to €5,249
of which Contracts in progress: +€2,700
- Debts after one year +€13,517
new in 2025: €13,517
- Trade debts +€13,355
up €13,355 (+129.1%), from €10,348 to €23,703
- Other debts +€11,955
up €11,955 (+17.3%), from €68,922 to €80,877
- Tax, wage and social debts +€11,246
up €11,246 (+39.4%), from €28,571 to €39,817
of which Remuneration and social security: +€10,146
- Reserves +€8,423
up €8,423 (+11.0%), from €76,760 to €85,183
- Gross operating margin -€19,303
down €19,303 (-47.6%), from €40,542 to €21,240
- Taxes -€7,208
down €7,208 (-58.1%), from €12,398 to €5,190
- Depreciation -€974
down €974 (-26.4%), from €3,693 to €2,719
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 | €198,393 | €257,180 | +€58,787 | +29.6% |
| Fixed assets | 21/28 | €2,723 | €23,816 | +€21,093 | +774.5% |
| Tangible fixed assets | 22/27 | €2,723 | €23,816 | +€21,093 | +774.5% |
| Furniture and vehicles | 24 | €2,723 | €23,816 | +€21,093 | +774.5% |
| Current assets | 29/58 | €195,669 | €233,363 | +€37,694 | +19.3% |
| Stocks and contracts in progress | 3 | €2,525 | €5,249 | +€2,725 | +107.9% |
| Stocks | 30/36 | €2,525 | €2,549 | +€24 | +1.0% |
| Contracts in progress | 37 | - | €2,700 | +€2,700 | |
| Amounts receivable within one year | 40/41 | €3,821 | €8,056 | +€4,236 | +110.9% |
| Trade receivables | 40 | €395 | €4,500 | +€4,105 | +1040.5% |
| Other amounts receivable | 41 | €3,426 | €3,556 | +€130 | +3.8% |
| Cash at bank and in hand | 54/58 | €187,318 | €219,389 | +€32,071 | +17.1% |
| Deferred charges and accrued income | 490/1 | €2,006 | €669 | -€1,338 | -66.7% |
| Total equity and liabilities | 10/49 | €198,393 | €257,180 | +€58,787 | +29.6% |
| Equity | 10/15 | €82,960 | €91,383 | +€8,423 | +10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,760 | €85,183 | +€8,423 | +11.0% |
| Distributable reserves | 133 | €76,760 | €85,183 | +€8,423 | +11.0% |
| Amounts payable | 17/49 | €115,433 | €165,797 | +€50,364 | +43.6% |
| Amounts payable after more than one year | 17 | - | €13,517 | +€13,517 | |
| Financial debts | 170/4 | - | €13,517 | +€13,517 | |
| Amounts payable within one year | 42/48 | €110,115 | €147,780 | +€37,665 | +34.2% |
| Current portion of amounts payable after more than one year | 42 | €2,275 | €3,383 | +€1,108 | +48.7% |
| Trade debts | 44 | €10,348 | €23,703 | +€13,355 | +129.1% |
| Suppliers | 440/4 | €10,348 | €23,703 | +€13,355 | +129.1% |
| Taxes, remuneration and social security | 45 | €28,571 | €39,817 | +€11,246 | +39.4% |
| Taxes | 450/3 | €16,668 | €17,768 | +€1,100 | +6.6% |
| Remuneration and social security | 454/9 | €11,903 | €22,049 | +€10,146 | +85.2% |
| Other amounts payable | 47/48 | €68,922 | €80,877 | +€11,955 | +17.3% |
| Accrued charges and deferred income | 492/3 | €5,318 | €4,500 | -€818 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,693 | €2,719 | -€974 | -26.4% |
| Other operating charges | 640/8 | €570 | €775 | +€205 | +36.1% |
| Gross operating margin | 9900 | €40,542 | €21,240 | -€19,303 | -47.6% |
| Operating profit (loss) | 9901 | €36,280 | €17,746 | -€18,534 | -51.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.5% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.5% |
| Financial charges | 65/66B | €426 | €542 | +€116 | +27.2% |
| Recurring financial charges | 65 | €426 | €542 | +€116 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €35,857 | €17,204 | -€18,654 | -52.0% |
| Income taxes | 67/77 | €12,398 | €5,190 | -€7,208 | -58.1% |
| Profit (loss) for the period | 9904 | €23,459 | €12,014 | -€11,445 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,459 | €12,014 | -€11,445 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.