JAN ROM: 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 ROM
Largest movements
- Cash -€18,628
down €18,628 (-46.8%), from €39,761 to €21,133
mainly Receivables within one year (-€10,079) and Net result for the year (-€7,408)
- Receivables within one year +€10,079
up €10,079 (+89.5%), from €11,261 to €21,340
of which Other amounts receivable: +€8,322
- Stocks and contracts +€1,637
up €1,637 (+2.6%), from €63,052 to €64,690
- Profit (loss) carried forward -€7,408
down €7,408 (-27.0%), from €27,455 to €20,047
- Tax, wage and social debts +€2,851
up €2,851, from €0 to €2,851
- Trade debts -€1,510
down €1,510 (-14.2%), from €10,664 to €9,154
- Gross operating margin -€6,373
down €6,373, from €1,111 to -€5,262
- Other operating charges +€1,768
up €1,768, from €0 to €1,768
- Financial charges +€982
up €982 (+143.5%), from €684 to €1,666
- Financial income +€581
up €581 (+40.0%), from €1,452 to €2,033
- Depreciation -€328
down €328 (-30.6%), from €1,072 to €744
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 | €119,978 | €112,474 | -€7,504 | -6.3% |
| Fixed assets | 21/28 | €4,849 | €4,105 | -€744 | -15.3% |
| Tangible fixed assets | 22/27 | €4,519 | €3,775 | -€744 | -16.5% |
| Plant, machinery and equipment | 23 | €3,951 | €3,469 | -€482 | -12.2% |
| Furniture and vehicles | 24 | €569 | €306 | -€262 | -46.1% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €115,129 | €108,369 | -€6,760 | -5.9% |
| Stocks and contracts in progress | 3 | €63,052 | €64,690 | +€1,637 | +2.6% |
| Stocks | 30/36 | €63,052 | €64,690 | +€1,637 | +2.6% |
| Amounts receivable within one year | 40/41 | €11,261 | €21,340 | +€10,079 | +89.5% |
| Trade receivables | 40 | €9,629 | €11,386 | +€1,758 | +18.3% |
| Other amounts receivable | 41 | €1,632 | €9,954 | +€8,322 | +509.8% |
| Cash at bank and in hand | 54/58 | €39,761 | €21,133 | -€18,628 | -46.8% |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,206 | +€151 | +14.3% |
| Total equity and liabilities | 10/49 | €119,978 | €112,474 | -€7,504 | -6.3% |
| Equity | 10/15 | €104,197 | €96,789 | -€7,408 | -7.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €58,142 | €58,142 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €56,282 | €56,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,455 | €20,047 | -€7,408 | -27.0% |
| Amounts payable | 17/49 | €15,781 | €15,685 | -€96 | -0.6% |
| Amounts payable within one year | 42/48 | €15,781 | €15,685 | -€96 | -0.6% |
| Trade debts | 44 | €10,664 | €9,154 | -€1,510 | -14.2% |
| Suppliers | 440/4 | €10,664 | €9,154 | -€1,510 | -14.2% |
| Advances received on contracts in progress | 46 | €4,488 | €3,680 | -€808 | -18.0% |
| Taxes, remuneration and social security | 45 | €0 | €2,851 | +€2,851 | |
| Taxes | 450/3 | €0 | €2,851 | +€2,851 | |
| Other amounts payable | 47/48 | €629 | €0 | -€629 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,072 | €744 | -€328 | -30.6% |
| Other operating charges | 640/8 | €0 | €1,768 | +€1,768 | |
| Gross operating margin | 9900 | €1,111 | -€5,262 | -€6,373 | |
| Operating profit (loss) | 9901 | €38 | -€7,775 | -€7,813 | |
| Financial income | 75/76B | €1,452 | €2,033 | +€581 | +40.0% |
| Recurring financial income | 75 | €1,452 | €2,033 | +€581 | +40.0% |
| Financial charges | 65/66B | €684 | €1,666 | +€982 | +143.5% |
| Recurring financial charges | 65 | €684 | €1,666 | +€982 | +143.5% |
| Profit (loss) for the period before taxes | 9903 | €806 | -€7,408 | -€8,215 | |
| Profit (loss) for the period | 9904 | €806 | -€7,408 | -€8,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €806 | -€7,408 | -€8,215 |
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 10 October 2026 via checked.be.