JAN PACK: 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 PACK
Largest movements
- Current assets -€129,945
down €129,945 (-18.2%), from €714,679 to €584,733
of which Receivables within one year: -€127,166
- Tangible fixed assets -€41,368
down €41,368 (-98.0%), from €42,210 to €842
- Debts within one year -€136,611
down €136,611 (-17.4%), from €783,370 to €646,759
- Debts after one year -€34,106
down €34,106 (-42.1%), from €80,940 to €46,834
- Gross operating margin +€51,458
up €51,458 (+14.3%), from €359,033 to €410,490
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €908,189 | €736,875 | -€171,314 | -18.9% |
| Fixed assets | 21/28 | €193,510 | €152,142 | -€41,368 | -21.4% |
| Tangible fixed assets | 22/27 | €42,210 | €842 | -€41,368 | -98.0% |
| Financial fixed assets | 28 | €151,300 | €151,300 | = | 0.0% |
| Current assets | 29/58 | €714,679 | €584,733 | -€129,945 | -18.2% |
| Stocks and contracts in progress | 3 | €4,123 | - | -€4,123 | |
| Amounts receivable within one year | 40/41 | €704,400 | €577,235 | -€127,166 | -18.1% |
| Cash at bank and in hand | 54/58 | €942 | €5,813 | +€4,871 | +516.9% |
| Total equity and liabilities | 10/49 | €908,189 | €736,875 | -€171,314 | -18.9% |
| Equity | 10/15 | €43,879 | €43,282 | -€597 | -1.4% |
| Reserves | 13 | €32,728 | €32,728 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,449 | -€8,046 | -€597 | -8.0% |
| Amounts payable | 17/49 | €864,310 | €693,593 | -€170,717 | -19.8% |
| Amounts payable after more than one year | 17 | €80,940 | €46,834 | -€34,106 | -42.1% |
| Amounts payable within one year | 42/48 | €783,370 | €646,759 | -€136,611 | -17.4% |
| Trade debts | 44 | €283,518 | €249,708 | -€33,809 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,235 | €10,121 | -€2,114 | -17.3% |
| Gross operating margin | 9900 | €359,033 | €410,490 | +€51,458 | +14.3% |
| Operating profit (loss) | 9901 | €4,597 | €17,368 | +€12,771 | +277.8% |
| Recurring financial income | 75 | €25 | €2,916 | +€2,891 | +11527.5% |
| Recurring financial charges | 65 | €12,071 | €13,025 | +€954 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,449 | €7,259 | +€14,708 | |
| Income taxes | 67/77 | - | €1,809 | +€1,809 | |
| Profit (loss) for the period | 9904 | -€7,449 | €5,450 | +€12,899 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,449 | €5,450 | +€12,899 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2020 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.