JAN KINT: 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 KINT
Largest movements
- Receivables within one year +€56,252
up €56,252 (+34.9%), from €161,384 to €217,636
of which Trade receivables: +€49,383
- Stocks and contracts -€9,155
down €9,155 (-30.0%), from €30,534 to €21,379
of which Contracts in progress: -€11,000
- Cash -€8,598
down €8,598 (-3.3%), from €262,719 to €254,120
mainly Receivables within one year (-€56,252) and Other debts (-€2,056)
- Reserves +€20,000
up €20,000 (+10.0%), from €199,500 to €219,500
- Trade debts +€10,057
up €10,057 (+20.5%), from €48,956 to €59,013
- Tax, wage and social debts +€6,757
up €6,757 (+121.4%), from €5,566 to €12,323
of which Taxes: +€8,323
- Gross operating margin +€19,357
up €19,357 (+24.3%), from €79,693 to €99,050
- Staff costs -€10,328
down €10,328 (-14.9%), from €69,276 to €58,948
- Taxes +€8,323
up €8,323 (+841.0%), from €990 to €9,312
- Financial charges +€1,088
up €1,088 (+16.4%), from €6,617 to €7,704
of which Financial charges: +€785
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 | €464,709 | €501,179 | +€36,469 | +7.8% |
| Fixed assets | 21/28 | €2,607 | €1,412 | -€1,195 | -45.8% |
| Tangible fixed assets | 22/27 | €2,607 | €1,412 | -€1,195 | -45.8% |
| Land and buildings | 22 | €1,769 | €885 | -€885 | -50.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | -€0 | -100.0% |
| Furniture and vehicles | 24 | €837 | €528 | -€310 | -37.0% |
| Current assets | 29/58 | €462,102 | €499,767 | +€37,664 | +8.2% |
| Stocks and contracts in progress | 3 | €30,534 | €21,379 | -€9,155 | -30.0% |
| Stocks | 30/36 | €19,534 | €21,379 | +€1,845 | +9.4% |
| Contracts in progress | 37 | €11,000 | €0 | -€11,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €161,384 | €217,636 | +€56,252 | +34.9% |
| Trade receivables | 40 | €160,920 | €210,303 | +€49,383 | +30.7% |
| Other amounts receivable | 41 | €464 | €7,334 | +€6,869 | +1480.1% |
| Cash at bank and in hand | 54/58 | €262,719 | €254,120 | -€8,598 | -3.3% |
| Deferred charges and accrued income | 490/1 | €7,466 | €6,631 | -€835 | -11.2% |
| Total equity and liabilities | 10/49 | €464,709 | €501,179 | +€36,469 | +7.8% |
| Equity | 10/15 | €322,563 | €343,742 | +€21,180 | +6.6% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €199,500 | €219,500 | +€20,000 | +10.0% |
| Distributable reserves | 133 | €199,500 | €219,500 | +€20,000 | +10.0% |
| Profit (loss) carried forward | 14 | €78,063 | €79,242 | +€1,180 | +1.5% |
| Amounts payable | 17/49 | €142,147 | €157,437 | +€15,290 | +10.8% |
| Amounts payable within one year | 42/48 | €136,132 | €150,891 | +€14,759 | +10.8% |
| Trade debts | 44 | €48,956 | €59,013 | +€10,057 | +20.5% |
| Suppliers | 440/4 | €48,956 | €59,013 | +€10,057 | +20.5% |
| Taxes, remuneration and social security | 45 | €5,566 | €12,323 | +€6,757 | +121.4% |
| Taxes | 450/3 | €990 | €9,312 | +€8,323 | +841.0% |
| Remuneration and social security | 454/9 | €4,577 | €3,011 | -€1,565 | -34.2% |
| Other amounts payable | 47/48 | €81,610 | €79,555 | -€2,056 | -2.5% |
| Accrued charges and deferred income | 492/3 | €6,014 | €6,545 | +€531 | +8.8% |
| Remuneration, social security and pensions | 62 | €69,276 | €58,948 | -€10,328 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €1,195 | -€842 | -41.3% |
| Other operating charges | 640/8 | €1,160 | €1,067 | -€93 | -8.0% |
| Gross operating margin | 9900 | €79,693 | €99,050 | +€19,357 | +24.3% |
| Operating profit (loss) | 9901 | €7,221 | €37,840 | +€30,619 | +424.0% |
| Financial income | 75/76B | €1,028 | €356 | -€672 | -65.4% |
| Recurring financial income | 75 | €1,028 | €356 | -€672 | -65.4% |
| Financial charges | 65/66B | €6,617 | €7,704 | +€1,088 | +16.4% |
| Recurring financial charges | 65 | €5,996 | €6,781 | +€785 | +13.1% |
| Non-recurring financial charges | 66B | €621 | €923 | +€302 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €1,632 | €30,492 | +€28,860 | +1768.2% |
| Income taxes | 67/77 | €990 | €9,312 | +€8,323 | +841.0% |
| Profit (loss) for the period | 9904 | €643 | €21,180 | +€20,537 | +3196.0% |
| Profit (loss) for the period to be appropriated | 9905 | €643 | €21,180 | +€20,537 | +3196.0% |
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 6 October 2026 via checked.be.