JANCASCO: 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.
JANCASCO
Largest movements
- Receivables within one year +€7,827
up €7,827 (+8.1%), from €96,660 to €104,487
of which Trade receivables: +€6,695
- Tax, wage and social debts +€5,623
up €5,623 (+159%), from €3,535 to €9,158
- Trade debts +€4,596
up €4,596 (+12.5%), from €36,782 to €41,378
- Gross operating margin -€20,926
down €20,926 (-79.1%), from €26,453 to €5,527
- Taxes -€5,456
down €5,456 (-96.8%), from €5,634 to €178
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 | €308,257 | €319,009 | +€10,752 | +3.5% |
| Fixed assets | 21/28 | €209,085 | €209,085 | = | 0.0% |
| Tangible fixed assets | 22/27 | €209,085 | €209,085 | = | 0.0% |
| Land and buildings | 22 | €209,085 | €209,085 | = | 0.0% |
| Current assets | 29/58 | €99,172 | €109,924 | +€10,752 | +10.8% |
| Amounts receivable within one year | 40/41 | €96,660 | €104,487 | +€7,827 | +8.1% |
| Trade receivables | 40 | €51,842 | €58,536 | +€6,695 | +12.9% |
| Other amounts receivable | 41 | €44,819 | €45,951 | +€1,132 | +2.5% |
| Cash at bank and in hand | 54/58 | €2,511 | €5,437 | +€2,926 | +116% |
| Total equity and liabilities | 10/49 | €308,257 | €319,009 | +€10,752 | +3.5% |
| Equity | 10/15 | €267,940 | €268,473 | +€533 | +0.2% |
| Contributions | 10/11 | €39,984 | €39,984 | = | 0.0% |
| Reserves | 13 | €227,956 | €228,489 | +€533 | +0.2% |
| Distributable reserves | 133 | €227,956 | €228,489 | +€533 | +0.2% |
| Amounts payable | 17/49 | €40,317 | €50,536 | +€10,219 | +25.3% |
| Amounts payable within one year | 42/48 | €40,317 | €50,536 | +€10,219 | +25.3% |
| Trade debts | 44 | €36,782 | €41,378 | +€4,596 | +12.5% |
| Suppliers | 440/4 | €36,782 | €41,378 | +€4,596 | +12.5% |
| Taxes, remuneration and social security | 45 | €3,535 | €9,158 | +€5,623 | +159% |
| Taxes | 450/3 | €3,535 | €9,158 | +€5,623 | +159% |
| Other operating charges | 640/8 | €4,498 | €4,639 | +€141 | +3.1% |
| Gross operating margin | 9900 | €26,453 | €5,527 | -€20,926 | -79.1% |
| Operating profit (loss) | 9901 | €21,955 | €888 | -€21,067 | -96.0% |
| Financial charges | 65/66B | €218 | €178 | -€41 | -18.6% |
| Recurring financial charges | 65 | €218 | €178 | -€41 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €21,737 | €710 | -€21,026 | -96.7% |
| Income taxes | 67/77 | €5,634 | €178 | -€5,456 | -96.8% |
| Profit (loss) for the period | 9904 | €16,103 | €533 | -€15,570 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,103 | €533 | -€15,570 | -96.7% |
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 19 October 2026 via checked.be.