JAN PYSSON: what changed
Two financial 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 PYSSON
Largest movements
- Receivables within one year +€75,121
up €75,121 (+8.3%), from €907,509 to €982,630
of which Trade receivables: +€108,381
- Trade debts +€241,455
new in 2025: €241,455
- Other debts -€149,194
down €149,194 (-71.7%), from €207,963 to €58,768
- Short-term financial debts -€50,792
no longer reported in 2025 (was €50,792)
- Profit (loss) carried forward +€24,563
up €24,563 (+7.5%), from €326,452 to €351,015
- Gross operating margin -€577,030
down €577,030 (-86.5%), from €666,885 to €89,855
- Taxes -€105,500
down €105,500 (-92.2%), from €114,442 to €8,942
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.
Derived cash bridge
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 | €1,137,158 | €1,212,132 | +€74,974 | +6.6% |
| Fixed assets | 21/28 | €228,673 | €228,673 | = | 0.0% |
| Tangible fixed assets | 22/27 | €21,673 | €21,673 | = | 0.0% |
| Land and buildings | 22 | €21,673 | €21,673 | = | 0.0% |
| Financial fixed assets | 28 | €207,000 | €207,000 | = | 0.0% |
| Current assets | 29/58 | €908,485 | €983,459 | +€74,974 | +8.3% |
| Amounts receivable within one year | 40/41 | €907,509 | €982,630 | +€75,121 | +8.3% |
| Trade receivables | 40 | €12,619 | €121,000 | +€108,381 | +859% |
| Other amounts receivable | 41 | €894,890 | €861,630 | -€33,260 | -3.7% |
| Cash at bank and in hand | 54/58 | €502 | €329 | -€173 | -34.4% |
| Deferred charges and accrued income | 490/1 | €474 | €499 | +€26 | +5.4% |
| Total equity and liabilities | 10/49 | €1,137,158 | €1,212,132 | +€74,974 | +6.6% |
| Equity | 10/15 | €813,961 | €838,525 | +€24,563 | +3.0% |
| Contributions | 10/11 | €410,987 | €410,987 | = | 0.0% |
| Reserves | 13 | €76,522 | €76,522 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,847 | €28,847 | = | 0.0% |
| Distributable reserves | 133 | €47,675 | €47,675 | = | 0.0% |
| Profit (loss) carried forward | 14 | €326,452 | €351,015 | +€24,563 | +7.5% |
| Amounts payable | 17/49 | €323,196 | €373,607 | +€50,410 | +15.6% |
| Amounts payable within one year | 42/48 | €323,196 | €373,607 | +€50,410 | +15.6% |
| Financial debts | 43 | €50,792 | - | -€50,792 | |
| Credit institutions | 430/8 | €50,792 | - | -€50,792 | |
| Trade debts | 44 | - | €241,455 | +€241,455 | |
| Suppliers | 440/4 | - | €241,455 | +€241,455 | |
| Taxes, remuneration and social security | 45 | €64,442 | €73,384 | +€8,942 | +13.9% |
| Taxes | 450/3 | €64,442 | €73,384 | +€8,942 | +13.9% |
| Other amounts payable | 47/48 | €207,963 | €58,768 | -€149,194 | -71.7% |
| Other operating charges | 640/8 | €7,012 | €6,285 | -€727 | -10.4% |
| Gross operating margin | 9900 | €666,885 | €89,855 | -€577,030 | -86.5% |
| Operating profit (loss) | 9901 | €659,873 | €83,570 | -€576,303 | -87.3% |
| Financial charges | 65/66B | €2,620 | €65 | -€2,555 | -97.5% |
| Recurring financial charges | 65 | €2,620 | €65 | -€2,555 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €657,253 | €83,505 | -€573,748 | -87.3% |
| Income taxes | 67/77 | €114,442 | €8,942 | -€105,500 | -92.2% |
| Profit (loss) for the period | 9904 | €542,811 | €74,563 | -€468,247 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €542,811 | €74,563 | -€468,247 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.