JAN RITS: 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 RITS
Largest movements
- Receivables within one year +€77,443
up €77,443 (+63.1%), from €122,762 to €200,204
of which Trade receivables: +€54,337
- Tangible fixed assets -€6,236
down €6,236 (-37.5%), from €16,648 to €10,412
of which Plant, machinery and equipment: -€6,051
- Reserves +€36,639
up €36,639 (+16.1%), from €227,829 to €264,468
- Trade debts +€30,512
up €30,512 (+54.6%), from €55,902 to €86,415
- Tax, wage and social debts +€8,570
up €8,570 (+23.4%), from €36,559 to €45,129
of which Taxes: +€18,344
- Staff costs -€22,764
down €22,764 (-19.5%), from €116,527 to €93,762
- Other operating charges -€16,451
down €16,451 (-72.1%), from €22,826 to €6,375
- Taxes +€14,258
up €14,258 (+178%), from €8,009 to €22,266
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 | €377,447 | €452,267 | +€74,820 | +19.8% |
| Fixed assets | 21/28 | €17,453 | €11,217 | -€6,236 | -35.7% |
| Tangible fixed assets | 22/27 | €16,648 | €10,412 | -€6,236 | -37.5% |
| Plant, machinery and equipment | 23 | €15,419 | €9,368 | -€6,051 | -39.2% |
| Furniture and vehicles | 24 | €1,229 | €1,044 | -€185 | -15.0% |
| Financial fixed assets | 28 | €805 | €805 | = | 0.0% |
| Current assets | 29/58 | €359,994 | €441,050 | +€81,056 | +22.5% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €102,640 | €102,640 | = | 0.0% |
| Stocks | 30/36 | €102,640 | €102,640 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €122,762 | €200,204 | +€77,443 | +63.1% |
| Trade receivables | 40 | €2,378 | €56,715 | +€54,337 | +2,285% |
| Other amounts receivable | 41 | €120,384 | €143,490 | +€23,106 | +19.2% |
| Cash at bank and in hand | 54/58 | €4,451 | €8,073 | +€3,622 | +81.4% |
| Deferred charges and accrued income | 490/1 | €141 | €132 | -€9 | -6.4% |
| Total equity and liabilities | 10/49 | €377,447 | €452,267 | +€74,820 | +19.8% |
| Equity | 10/15 | €246,429 | €283,068 | +€36,639 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,829 | €264,468 | +€36,639 | +16.1% |
| Distributable reserves | 133 | €227,829 | €264,468 | +€36,639 | +16.1% |
| Amounts payable | 17/49 | €131,018 | €169,199 | +€38,181 | +29.1% |
| Amounts payable within one year | 42/48 | €130,120 | €167,045 | +€36,925 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €4,234 | - | -€4,234 | |
| Financial debts | 43 | €20,300 | €23,757 | +€3,457 | +17.0% |
| Credit institutions | 430/8 | €20,300 | €23,757 | +€3,457 | +17.0% |
| Trade debts | 44 | €55,902 | €86,415 | +€30,512 | +54.6% |
| Suppliers | 440/4 | €55,902 | €86,415 | +€30,512 | +54.6% |
| Taxes, remuneration and social security | 45 | €36,559 | €45,129 | +€8,570 | +23.4% |
| Taxes | 450/3 | €22,883 | €41,226 | +€18,344 | +80.2% |
| Remuneration and social security | 454/9 | €13,676 | €3,902 | -€9,774 | -71.5% |
| Other amounts payable | 47/48 | €13,126 | €11,745 | -€1,381 | -10.5% |
| Accrued charges and deferred income | 492/3 | €898 | €2,154 | +€1,256 | +140% |
| Non-recurring operating income | 76A | €21,083 | - | -€21,083 | |
| Remuneration, social security and pensions | 62 | €116,527 | €93,762 | -€22,764 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,839 | €10,003 | +€1,164 | +13.2% |
| Other operating charges | 640/8 | €22,826 | €6,375 | -€16,451 | -72.1% |
| Gross operating margin | 9900 | €170,061 | €170,436 | +€374 | +0.2% |
| Operating profit (loss) | 9901 | €21,869 | €60,295 | +€38,425 | +176% |
| Financial income | 75/76B | €8,373 | €9,193 | +€820 | +9.8% |
| Recurring financial income | 75 | €8,373 | €9,193 | +€820 | +9.8% |
| Financial charges | 65/66B | €10,559 | €10,582 | +€23 | +0.2% |
| Recurring financial charges | 65 | €10,559 | €10,582 | +€23 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €19,683 | €58,905 | +€39,222 | +199% |
| Income taxes | 67/77 | €8,009 | €22,266 | +€14,258 | +178% |
| Profit (loss) for the period | 9904 | €11,675 | €36,639 | +€24,964 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €11,675 | €36,639 | +€24,964 | +214% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.