JANCA: 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.
JANCA
Largest movements
- Tangible fixed assets +€134,266
up €134,266 (+244%), from €55,100 to €189,366
of which Land and buildings: +€148,767
- Receivables within one year -€5,693
down €5,693 (-20.9%), from €27,303 to €21,610
of which Trade receivables: -€6,710
- Debts after one year +€105,130
up €105,130 (+920%), from €11,426 to €116,556
- Reserves +€19,631
up €19,631 (+18.4%), from €106,663 to €126,294
of which Distributable reserves: +€19,631
- Current portion of long-term debt +€13,010
up €13,010 (+272%), from €4,790 to €17,800
- Tax, wage and social debts -€6,363
down €6,363 (-29.8%), from €21,378 to €15,015
of which Remuneration and social security: -€5,330
- Trade debts -€4,420
down €4,420 (-65.5%), from €6,752 to €2,332
- Gross operating margin +€30,135
up €30,135 (+71.3%), from €42,255 to €72,390
- Other operating charges +€21,264
up €21,264 (+854%), from €2,491 to €23,755
- Depreciation -€3,738
down €3,738 (-16.8%), from €22,195 to €18,457
- Taxes +€2,064
up €2,064 (+35.5%), from €5,806 to €7,870
- Financial charges +€1,474
up €1,474 (+122%), from €1,204 to €2,678
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 | €230,303 | €355,761 | +€125,458 | +54.5% |
| Fixed assets | 21/28 | €55,100 | €189,366 | +€134,266 | +244% |
| Tangible fixed assets | 22/27 | €55,100 | €189,366 | +€134,266 | +244% |
| Land and buildings | 22 | - | €148,767 | +€148,767 | |
| Plant, machinery and equipment | 23 | €12,257 | €7,507 | -€4,750 | -38.8% |
| Furniture and vehicles | 24 | €41,832 | €32,679 | -€9,153 | -21.9% |
| Other tangible fixed assets | 26 | €1,011 | €413 | -€598 | -59.2% |
| Current assets | 29/58 | €175,203 | €166,396 | -€8,807 | -5.0% |
| Amounts receivable within one year | 40/41 | €27,303 | €21,610 | -€5,693 | -20.9% |
| Trade receivables | 40 | €25,470 | €18,760 | -€6,710 | -26.3% |
| Other amounts receivable | 41 | €1,833 | €2,850 | +€1,017 | +55.5% |
| Cash at bank and in hand | 54/58 | €147,900 | €144,786 | -€3,114 | -2.1% |
| Total equity and liabilities | 10/49 | €230,303 | €355,761 | +€125,458 | +54.5% |
| Equity | 10/15 | €120,923 | €140,554 | +€19,631 | +16.2% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €106,663 | €126,294 | +€19,631 | +18.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €106,663 | €126,294 | +€19,631 | +18.4% |
| Amounts payable | 17/49 | €109,380 | €215,207 | +€105,827 | +96.8% |
| Amounts payable after more than one year | 17 | €11,426 | €116,556 | +€105,130 | +920% |
| Financial debts | 170/4 | €11,426 | €116,556 | +€105,130 | +920% |
| Amounts payable within one year | 42/48 | €97,954 | €98,652 | +€698 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €4,790 | €17,800 | +€13,010 | +272% |
| Financial debts | 43 | €1,702 | €3,060 | +€1,358 | +79.8% |
| Credit institutions | 430/8 | €1,702 | €3,060 | +€1,358 | +79.8% |
| Trade debts | 44 | €6,752 | €2,332 | -€4,420 | -65.5% |
| Suppliers | 440/4 | €6,752 | €2,332 | -€4,420 | -65.5% |
| Taxes, remuneration and social security | 45 | €21,378 | €15,015 | -€6,363 | -29.8% |
| Taxes | 450/3 | €11,928 | €10,895 | -€1,033 | -8.7% |
| Remuneration and social security | 454/9 | €9,450 | €4,120 | -€5,330 | -56.4% |
| Other amounts payable | 47/48 | €63,332 | €60,444 | -€2,888 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,195 | €18,457 | -€3,738 | -16.8% |
| Other operating charges | 640/8 | €2,491 | €23,755 | +€21,264 | +854% |
| Gross operating margin | 9900 | €42,255 | €72,390 | +€30,135 | +71.3% |
| Operating profit (loss) | 9901 | €17,569 | €30,178 | +€12,609 | +71.8% |
| Financial income | 75/76B | €129 | €1 | -€129 | -99.6% |
| Recurring financial income | 75 | €129 | €1 | -€129 | -99.6% |
| Financial charges | 65/66B | €1,204 | €2,678 | +€1,474 | +122% |
| Recurring financial charges | 65 | €1,204 | €2,678 | +€1,474 | +122% |
| Profit (loss) for the period before taxes | 9903 | €16,494 | €27,500 | +€11,006 | +66.7% |
| Income taxes | 67/77 | €5,806 | €7,870 | +€2,064 | +35.5% |
| Profit (loss) for the period | 9904 | €10,688 | €19,631 | +€8,943 | +83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,688 | €19,631 | +€8,943 | +83.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.