JAN MOT: what changed
What changed
JAN MOT
NACE 47.690, Retail sale of other cultural and recreation goods
filed annual accounts (NBB)
Net result for the year
-€31,036
2024 · €239,988-€271,024
Equity
€665,819
2024 · €891,323-€225,504
Cash
€685,629
2024 · €963,790-€278,161
Balance sheet total
€1.1m
2024 · €1.3m-€193,469
Largest movements
Assets
- Cash -€278,161
down €278,161 (-28.9%), from €963,790 to €685,629
mainly Contributions, distributions and other (-€194,468) and Trade debts (-€142,391)
- Receivables within one year +€123,751
up €123,751 (+113%), from €109,916 to €233,667
of which Trade receivables: +€121,769
- Stocks and contracts -€29,780
down €29,780 (-24.1%), from €123,736 to €93,956
Equity and liabilities
- Reserves -€225,504
down €225,504 (-25.8%), from €872,723 to €647,219
of which Distributable reserves: -€222,382
- Other debts +€194,468
up €194,468, from €0 to €194,468
- Trade debts -€142,391
down €142,391 (-42.6%), from €334,032 to €191,641
- Advances received -€22,400
down €22,400 (-100%), from €22,400 to €0
Income statement
- Gross operating margin -€398,124
down €398,124 (-81.3%), from €489,430 to €91,306
- Taxes -€110,327
down €110,327 (-99.9%), from €110,492 to €165
- Financial income -€69,283
down €69,283 (-90.7%), from €76,393 to €7,110
- Staff costs -€52,487
down €52,487 (-34.7%), from €151,446 to €98,959
- Financial charges -€48,092
down €48,092 (-90.2%), from €53,301 to €5,210
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€239,988
Gross operating margin
-€398,124
Staff costs
+€52,487
Depreciation
-€398
Write-downs
+€8,939
Other operating charges
-€22,763
Other operating items
-€300
Financial income
-€69,283
Financial charges
+€48,092
Taxes
+€110,327
Result 2025
-€31,036
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€83,980
Investment
+€287
Financing
-€194,468
Cash 2024
€963,790
From operations (derived)
-€83,980
Net result for the year
-€31,036
Depreciation
+€8,500
Stocks and contracts
+€29,780
Receivables within one year
-€123,751
Deferred charges and accrued income
+€492
Trade debts
-€142,391
Tax, wage and social debts
-€2,738
Advances received
-€22,400
Other debts
+€194,468
Accrued charges and deferred income
+€5,095
Investment (derived)
+€287
Investment in fixed assets (net)
+€287
Financing
-€194,468
Contributions, distributions and other
-€194,468
Cash 2025
€685,629
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,288,468 | €1,094,999 | -€193,469 | -15.0% |
| Fixed assets | 21/28 | €87,377 | €78,590 | -€8,787 | -10.1% |
| Intangible fixed assets | 21 | €4,067 | €773 | -€3,293 | -81.0% |
| Tangible fixed assets | 22/27 | €83,024 | €77,817 | -€5,207 | -6.3% |
| Land and buildings | 22 | €80,019 | €75,725 | -€4,293 | -5.4% |
| Furniture and vehicles | 24 | €3,005 | €2,092 | -€914 | -30.4% |
| Financial fixed assets | 28 | €287 | €0 | -€287 | -100% |
| Current assets | 29/58 | €1,201,091 | €1,016,408 | -€184,682 | -15.4% |
| Stocks and contracts in progress | 3 | €123,736 | €93,956 | -€29,780 | -24.1% |
| Stocks | 30/36 | €123,736 | €93,956 | -€29,780 | -24.1% |
| Amounts receivable within one year | 40/41 | €109,916 | €233,667 | +€123,751 | +113% |
| Trade receivables | 40 | €71,249 | €193,018 | +€121,769 | +171% |
| Other amounts receivable | 41 | €38,667 | €40,649 | +€1,982 | +5.1% |
| Cash at bank and in hand | 54/58 | €963,790 | €685,629 | -€278,161 | -28.9% |
| Deferred charges and accrued income | 490/1 | €3,649 | €3,156 | -€492 | -13.5% |
| Total equity and liabilities | 10/49 | €1,288,468 | €1,094,999 | -€193,469 | -15.0% |
| Equity | 10/15 | €891,323 | €665,819 | -€225,504 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €872,723 | €647,219 | -€225,504 | -25.8% |
| Non-distributable reserves | 130/1 | €3,121 | €0 | -€3,121 | -100% |
| Reserves not available under the articles | 1311 | €3,121 | €0 | -€3,121 | -100% |
| Tax-exempt reserves | 132 | €29,569 | €29,569 | = | 0.0% |
| Distributable reserves | 133 | €840,033 | €617,650 | -€222,382 | -26.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €397,145 | €429,179 | +€32,034 | +8.1% |
| Amounts payable within one year | 42/48 | €397,145 | €424,084 | +€26,939 | +6.8% |
| Trade debts | 44 | €334,032 | €191,641 | -€142,391 | -42.6% |
| Suppliers | 440/4 | €334,032 | €191,641 | -€142,391 | -42.6% |
| Advances received on contracts in progress | 46 | €22,400 | €0 | -€22,400 | -100% |
| Taxes, remuneration and social security | 45 | €40,713 | €37,975 | -€2,738 | -6.7% |
| Taxes | 450/3 | €31,385 | €35,773 | +€4,388 | +14.0% |
| Remuneration and social security | 454/9 | €9,328 | €2,202 | -€7,126 | -76.4% |
| Other amounts payable | 47/48 | €0 | €194,468 | +€194,468 | |
| Accrued charges and deferred income | 492/3 | €0 | €5,095 | +€5,095 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €151,446 | €98,959 | -€52,487 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,102 | €8,500 | +€398 | +4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€8,939 | -€8,939 | |
| Other operating charges | 640/8 | €2,494 | €25,257 | +€22,763 | +913% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €489,430 | €91,306 | -€398,124 | -81.3% |
| Operating profit (loss) | 9901 | €327,389 | -€32,771 | -€360,160 | |
| Financial income | 75/76B | €76,393 | €7,110 | -€69,283 | -90.7% |
| Recurring financial income | 75 | €76,393 | €7,110 | -€69,283 | -90.7% |
| Financial charges | 65/66B | €53,301 | €5,210 | -€48,092 | -90.2% |
| Recurring financial charges | 65 | €53,301 | €5,210 | -€48,092 | -90.2% |
| Profit (loss) for the period before taxes | 9903 | €350,480 | -€30,871 | -€381,351 | |
| Income taxes | 67/77 | €110,492 | €165 | -€110,327 | -99.9% |
| Profit (loss) for the period | 9904 | €239,988 | -€31,036 | -€271,024 | |
| Profit (loss) for the period to be appropriated | 9905 | €239,988 | -€31,036 | -€271,024 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.