Jan Electro: 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 Electro
Largest movements
- Tangible fixed assets +€34,592
up €34,592 (+263.5%), from €13,130 to €47,721
- Receivables within one year +€1,939
up €1,939 (+41.5%), from €4,669 to €6,608
of which Other amounts receivable: +€1,523
- Deferred charges and accrued income +€1,422
up €1,422 (+905.8%), from €157 to €1,579
- Cash -€1,351
down €1,351 (-20.0%), from €6,743 to €5,391
mainly Investment in fixed assets (net) (-€45,817) and Accrued charges and deferred income (-€2,815)
- Debts after one year +€24,165
up €24,165 (+221.7%), from €10,900 to €35,065
- Current portion of long-term debt +€8,422
up €8,422 (+211.1%), from €3,990 to €12,411
- Profit (loss) carried forward +€7,745
up €7,745, from -€151 to €7,594
- Accrued charges and deferred income -€2,815
down €2,815 (-81.2%), from €3,465 to €650
- Tax, wage and social debts -€2,219
no longer reported in 2025 (was €2,219)
of which Remuneration and social security: -€1,200
- Gross operating margin +€18,519
up €18,519 (+225.7%), from €8,204 to €26,723
- Depreciation +€4,337
up €4,337 (+63.0%), from €6,889 to €11,226
- Taxes +€2,494
up €2,494 (+12921.7%), from €19 to €2,513
- Other operating charges +€1,596
up €1,596 (+5315.9%), from €30 to €1,626
- Financial charges +€1,362
up €1,362 (+96.0%), from €1,418 to €2,780
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 | €24,698 | €61,300 | +€36,602 | +148.2% |
| Fixed assets | 21/28 | €13,130 | €47,721 | +€34,592 | +263.5% |
| Tangible fixed assets | 22/27 | €13,130 | €47,721 | +€34,592 | +263.5% |
| Leasing and similar rights | 25 | €13,130 | €47,721 | +€34,592 | +263.5% |
| Current assets | 29/58 | €11,569 | €13,579 | +€2,010 | +17.4% |
| Amounts receivable within one year | 40/41 | €4,669 | €6,608 | +€1,939 | +41.5% |
| Trade receivables | 40 | €3,802 | €4,219 | +€416 | +10.9% |
| Other amounts receivable | 41 | €867 | €2,390 | +€1,523 | +175.7% |
| Cash at bank and in hand | 54/58 | €6,743 | €5,391 | -€1,351 | -20.0% |
| Deferred charges and accrued income | 490/1 | €157 | €1,579 | +€1,422 | +905.8% |
| Total equity and liabilities | 10/49 | €24,698 | €61,300 | +€36,602 | +148.2% |
| Equity | 10/15 | €2,349 | €10,094 | +€7,745 | +329.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151 | €7,594 | +€7,745 | |
| Amounts payable | 17/49 | €22,350 | €51,206 | +€28,856 | +129.1% |
| Amounts payable after more than one year | 17 | €10,900 | €35,065 | +€24,165 | +221.7% |
| Financial debts | 170/4 | €10,900 | €35,065 | +€24,165 | +221.7% |
| Amounts payable within one year | 42/48 | €7,984 | €15,491 | +€7,507 | +94.0% |
| Current portion of amounts payable after more than one year | 42 | €3,990 | €12,411 | +€8,422 | +211.1% |
| Trade debts | 44 | €463 | €1,651 | +€1,189 | +257.0% |
| Suppliers | 440/4 | €463 | €1,651 | +€1,189 | +257.0% |
| Taxes, remuneration and social security | 45 | €2,219 | - | -€2,219 | |
| Taxes | 450/3 | €1,019 | - | -€1,019 | |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Other amounts payable | 47/48 | €1,312 | €1,428 | +€116 | +8.8% |
| Accrued charges and deferred income | 492/3 | €3,465 | €650 | -€2,815 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,889 | €11,226 | +€4,337 | +63.0% |
| Other operating charges | 640/8 | €30 | €1,626 | +€1,596 | +5315.9% |
| Gross operating margin | 9900 | €8,204 | €26,723 | +€18,519 | +225.7% |
| Operating profit (loss) | 9901 | €1,286 | €13,871 | +€12,585 | +978.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,418 | €2,780 | +€1,362 | +96.0% |
| Recurring financial charges | 65 | €1,418 | €2,780 | +€1,362 | +96.0% |
| Profit (loss) for the period before taxes | 9903 | -€132 | €11,092 | +€11,224 | |
| Income taxes | 67/77 | €19 | €2,513 | +€2,494 | +12921.7% |
| Profit (loss) for the period | 9904 | -€151 | €8,578 | +€8,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€151 | €8,578 | +€8,730 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.