JAN PROFIJT: 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 PROFIJT
Largest movements
- Cash +€90,910
up €90,910 (+167.4%), from €54,304 to €145,214
mainly Net result for the year (+€69,774) and Receivables within one year (+€58,343)
- Receivables within one year -€58,343
down €58,343 (-71.0%), from €82,203 to €23,861
of which Other amounts receivable: -€50,420
- Tangible fixed assets +€4,229
up €4,229 (+111.4%), from €3,797 to €8,026
of which Plant, machinery and equipment: +€2,783
- Deferred charges and accrued income -€2,247
down €2,247 (-100.0%), from €2,247 to €0
- Profit (loss) carried forward +€19,774
up €19,774 (+41.5%), from €47,704 to €67,478
- Other debts +€10,859
up €10,859 (+14.6%), from €74,406 to €85,265
- Accrued charges and deferred income +€2,692
up €2,692 (+162.3%), from €1,658 to €4,350
- Tax, wage and social debts +€2,182
up €2,182 (+26.0%), from €8,385 to €10,568
of which Taxes: +€1,809
- Trade debts -€2,054
down €2,054 (-11.1%), from €18,453 to €16,399
- Gross operating margin +€13,149
up €13,149 (+10.0%), from €131,064 to €144,213
- Financial income -€3,408
down €3,408 (-99.7%), from €3,419 to €11
- Taxes +€1,809
up €1,809 (+34.2%), from €5,285 to €7,094
- Staff costs +€1,730
up €1,730 (+2.8%), from €62,420 to €64,150
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 | €158,667 | €192,121 | +€33,454 | +21.1% |
| Fixed assets | 21/28 | €3,927 | €8,156 | +€4,229 | +107.7% |
| Tangible fixed assets | 22/27 | €3,797 | €8,026 | +€4,229 | +111.4% |
| Plant, machinery and equipment | 23 | €3,447 | €6,230 | +€2,783 | +80.7% |
| Furniture and vehicles | 24 | €350 | €1,796 | +€1,446 | +412.9% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €154,740 | €183,965 | +€29,225 | +18.9% |
| Stocks and contracts in progress | 3 | €15,986 | €14,890 | -€1,095 | -6.9% |
| Stocks | 30/36 | €15,986 | €14,890 | -€1,095 | -6.9% |
| Amounts receivable within one year | 40/41 | €82,203 | €23,861 | -€58,343 | -71.0% |
| Trade receivables | 40 | €29,534 | €21,611 | -€7,923 | -26.8% |
| Other amounts receivable | 41 | €52,670 | €2,250 | -€50,420 | -95.7% |
| Cash at bank and in hand | 54/58 | €54,304 | €145,214 | +€90,910 | +167.4% |
| Deferred charges and accrued income | 490/1 | €2,247 | €0 | -€2,247 | -100.0% |
| Total equity and liabilities | 10/49 | €158,667 | €192,121 | +€33,454 | +21.1% |
| Equity | 10/15 | €55,764 | €75,538 | +€19,774 | +35.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,704 | €67,478 | +€19,774 | +41.5% |
| Amounts payable | 17/49 | €102,903 | €116,582 | +€13,680 | +13.3% |
| Amounts payable within one year | 42/48 | €101,244 | €112,232 | +€10,988 | +10.9% |
| Trade debts | 44 | €18,453 | €16,399 | -€2,054 | -11.1% |
| Suppliers | 440/4 | €18,453 | €16,399 | -€2,054 | -11.1% |
| Taxes, remuneration and social security | 45 | €8,385 | €10,568 | +€2,182 | +26.0% |
| Taxes | 450/3 | €387 | €2,196 | +€1,809 | +467.9% |
| Remuneration and social security | 454/9 | €7,999 | €8,372 | +€373 | +4.7% |
| Other amounts payable | 47/48 | €74,406 | €85,265 | +€10,859 | +14.6% |
| Accrued charges and deferred income | 492/3 | €1,658 | €4,350 | +€2,692 | +162.3% |
| Remuneration, social security and pensions | 62 | €62,420 | €64,150 | +€1,730 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,466 | €2,105 | +€639 | +43.6% |
| Other operating charges | 640/8 | €713 | €733 | +€20 | +2.7% |
| Gross operating margin | 9900 | €131,064 | €144,213 | +€13,149 | +10.0% |
| Operating profit (loss) | 9901 | €66,465 | €77,226 | +€10,760 | +16.2% |
| Financial income | 75/76B | €3,419 | €11 | -€3,408 | -99.7% |
| Recurring financial income | 75 | €3,419 | €11 | -€3,408 | -99.7% |
| Financial charges | 65/66B | €149 | €368 | +€220 | +148.0% |
| Recurring financial charges | 65 | €149 | €368 | +€220 | +148.0% |
| Profit (loss) for the period before taxes | 9903 | €69,736 | €76,868 | +€7,132 | +10.2% |
| Income taxes | 67/77 | €5,285 | €7,094 | +€1,809 | +34.2% |
| Profit (loss) for the period | 9904 | €64,451 | €69,774 | +€5,323 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,451 | €69,774 | +€5,323 | +8.3% |
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.