JAN SOLO: 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 SOLO
Largest movements
- Cash +€18,236
up €18,236 (+54.1%), from €33,691 to €51,927
mainly Net result for the year (+€50,314) and Other debts (+€30,314)
- Tangible fixed assets -€14,847
down €14,847 (-19.6%), from €75,719 to €60,873
- Receivables within one year -€14,329
down €14,329 (-21.8%), from €65,658 to €51,329
of which Trade receivables: -€11,797
- Other debts +€30,314
up €30,314 (+152%), from €20,000 to €50,314
- Debts after one year -€22,070
down €22,070 (-34.3%), from €64,363 to €42,292
- Tax, wage and social debts -€12,460
down €12,460 (-86.0%), from €14,494 to €2,035
of which Remuneration and social security: -€7,758
- Trade debts -€4,940
down €4,940 (-40.8%), from €12,119 to €7,178
- Accrued charges and deferred income -€3,003
down €3,003 (-87.5%), from €3,433 to €430
- Staff costs -€40,586
down €40,586 (-71.7%), from €56,598 to €16,012
- Gross operating margin -€15,297
down €15,297 (-11.8%), from €129,528 to €114,231
- Taxes +€4,220
up €4,220 (+29.5%), from €14,313 to €18,533
- Financial charges +€2,259
up €2,259 (+42.5%), from €5,319 to €7,578
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 | €180,073 | €168,830 | -€11,243 | -6.2% |
| Fixed assets | 21/28 | €77,248 | €61,727 | -€15,521 | -20.1% |
| Intangible fixed assets | 21 | €1,529 | €854 | -€674 | -44.1% |
| Tangible fixed assets | 22/27 | €75,719 | €60,873 | -€14,847 | -19.6% |
| Furniture and vehicles | 24 | €75,719 | €60,873 | -€14,847 | -19.6% |
| Current assets | 29/58 | €102,825 | €107,103 | +€4,278 | +4.2% |
| Amounts receivable within one year | 40/41 | €65,658 | €51,329 | -€14,329 | -21.8% |
| Trade receivables | 40 | €39,486 | €27,689 | -€11,797 | -29.9% |
| Other amounts receivable | 41 | €26,172 | €23,640 | -€2,533 | -9.7% |
| Cash at bank and in hand | 54/58 | €33,691 | €51,927 | +€18,236 | +54.1% |
| Deferred charges and accrued income | 490/1 | €3,477 | €3,847 | +€370 | +10.7% |
| Total equity and liabilities | 10/49 | €180,073 | €168,830 | -€11,243 | -6.2% |
| Equity | 10/15 | €44,511 | €44,511 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €43,011 | €43,011 | = | 0.0% |
| Distributable reserves | 133 | €43,011 | €43,011 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,562 | €124,319 | -€11,243 | -8.3% |
| Amounts payable after more than one year | 17 | €64,363 | €42,292 | -€22,070 | -34.3% |
| Financial debts | 170/4 | €64,363 | €42,292 | -€22,070 | -34.3% |
| Amounts payable within one year | 42/48 | €67,767 | €81,597 | +€13,830 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €21,154 | €22,070 | +€917 | +4.3% |
| Trade debts | 44 | €12,119 | €7,178 | -€4,940 | -40.8% |
| Suppliers | 440/4 | €12,119 | €7,178 | -€4,940 | -40.8% |
| Taxes, remuneration and social security | 45 | €14,494 | €2,035 | -€12,460 | -86.0% |
| Taxes | 450/3 | €6,735 | €2,033 | -€4,702 | -69.8% |
| Remuneration and social security | 454/9 | €7,760 | €2 | -€7,758 | -100.0% |
| Other amounts payable | 47/48 | €20,000 | €50,314 | +€30,314 | +152% |
| Accrued charges and deferred income | 492/3 | €3,433 | €430 | -€3,003 | -87.5% |
| Remuneration, social security and pensions | 62 | €56,598 | €16,012 | -€40,586 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,971 | €21,241 | +€1,270 | +6.4% |
| Other operating charges | 640/8 | €1,525 | €1,174 | -€350 | -23.0% |
| Non-recurring operating charges | 66A | €730 | €0 | -€730 | -100% |
| Gross operating margin | 9900 | €129,528 | €114,231 | -€15,297 | -11.8% |
| Operating profit (loss) | 9901 | €50,705 | €75,804 | +€25,099 | +49.5% |
| Financial income | 75/76B | €1,274 | €621 | -€653 | -51.3% |
| Recurring financial income | 75 | €1,274 | €621 | -€653 | -51.3% |
| Financial charges | 65/66B | €5,319 | €7,578 | +€2,259 | +42.5% |
| Recurring financial charges | 65 | €5,319 | €7,578 | +€2,259 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €46,660 | €68,846 | +€22,187 | +47.5% |
| Income taxes | 67/77 | €14,313 | €18,533 | +€4,220 | +29.5% |
| Profit (loss) for the period | 9904 | €32,347 | €50,314 | +€17,967 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,347 | €50,314 | +€17,967 | +55.5% |
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 17 October 2026 via checked.be.