JAN VB: 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 VB
Largest movements
- Receivables within one year -€9,207
down €9,207 (-9.6%), from €95,482 to €86,276
of which Trade receivables: -€19,772
- Cash -€5,001
down €5,001 (-21.5%), from €23,314 to €18,313
mainly Tax, wage and social debts (-€10,899) and Current portion of long-term debt (-€3,860)
- Stocks and contracts -€4,243
no longer reported in 2024 (was €4,243)
- Tax, wage and social debts -€10,899
down €10,899 (-67.4%), from €16,172 to €5,273
- Current portion of long-term debt -€3,860
down €3,860 (-97.5%), from €3,960 to €100
- Trade debts -€3,380
down €3,380 (-24.5%), from €13,771 to €10,391
- Other operating charges +€15,217
up €15,217 (+362%), from €4,208 to €19,425
- Gross operating margin -€3,610
down €3,610 (-12.0%), from €30,060 to €26,450
- Financial charges -€2,901
down €2,901 (-78.4%), from €3,700 to €800
- Taxes -€1,374
down €1,374 (-20.7%), from €6,647 to €5,273
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,546 | €106,066 | -€17,480 | -14.1% |
| Current assets | 29/58 | €123,546 | €106,066 | -€17,480 | -14.1% |
| Stocks and contracts in progress | 3 | €4,243 | - | -€4,243 | |
| Contracts in progress | 37 | €4,243 | - | -€4,243 | |
| Amounts receivable within one year | 40/41 | €95,482 | €86,276 | -€9,207 | -9.6% |
| Trade receivables | 40 | €86,164 | €66,392 | -€19,772 | -22.9% |
| Other amounts receivable | 41 | €9,319 | €19,884 | +€10,565 | +113% |
| Cash at bank and in hand | 54/58 | €23,314 | €18,313 | -€5,001 | -21.5% |
| Deferred charges and accrued income | 490/1 | €506 | €1,477 | +€971 | +192% |
| Total equity and liabilities | 10/49 | €123,546 | €106,066 | -€17,480 | -14.1% |
| Equity | 10/15 | €89,543 | €90,302 | +€759 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,146 | €61,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €472 | €472 | = | 0.0% |
| Reserves not available under the articles | 1311 | €472 | €472 | = | 0.0% |
| Distributable reserves | 133 | €60,674 | €60,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,197 | €22,956 | +€759 | +3.4% |
| Amounts payable | 17/49 | €34,003 | €15,764 | -€18,239 | -53.6% |
| Amounts payable after more than one year | 17 | €100 | - | -€100 | |
| Financial debts | 170/4 | €100 | - | -€100 | |
| Amounts payable within one year | 42/48 | €33,903 | €15,764 | -€18,139 | -53.5% |
| Current portion of amounts payable after more than one year | 42 | €3,960 | €100 | -€3,860 | -97.5% |
| Trade debts | 44 | €13,771 | €10,391 | -€3,380 | -24.5% |
| Suppliers | 440/4 | €13,771 | €10,391 | -€3,380 | -24.5% |
| Taxes, remuneration and social security | 45 | €16,172 | €5,273 | -€10,899 | -67.4% |
| Taxes | 450/3 | €16,172 | €5,273 | -€10,899 | -67.4% |
| Remuneration, social security and pensions | 62 | - | €193 | +€193 | |
| Other operating charges | 640/8 | €4,208 | €19,425 | +€15,217 | +362% |
| Non-recurring operating charges | 66A | €6,000 | - | -€6,000 | |
| Gross operating margin | 9900 | €30,060 | €26,450 | -€3,610 | -12.0% |
| Operating profit (loss) | 9901 | €19,851 | €6,832 | -€13,020 | -65.6% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €3,700 | €800 | -€2,901 | -78.4% |
| Recurring financial charges | 65 | €3,700 | €800 | -€2,901 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €16,169 | €6,032 | -€10,137 | -62.7% |
| Income taxes | 67/77 | €6,647 | €5,273 | -€1,374 | -20.7% |
| Profit (loss) for the period | 9904 | €9,522 | €759 | -€8,763 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,522 | €759 | -€8,763 | -92.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.