JanLS: 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.
JanLS
Largest movements
- Tangible fixed assets -€12,265
down €12,265 (-15.0%), from €81,665 to €69,400
of which Land and buildings: -€8,165
- Receivables within one year +€10,740
up €10,740 (+159%), from €6,753 to €17,493
- Cash -€2,732
down €2,732 (-4.4%), from €62,536 to €59,804
mainly Contributions, distributions and other (-€39,287) and Investment in fixed assets (net) (-€12,100)
- Trade debts +€23,391
up €23,391 (+235%), from €9,958 to €33,349
- Profit (loss) carried forward -€22,222
down €22,222 (-100.0%), from €22,225 to €3
- Other debts +€12,948
up €12,948 (+53.9%), from €24,010 to €36,957
- Debts after one year -€11,488
down €11,488 (-55.4%), from €20,723 to €9,235
- Reserves -€6,052
down €6,052 (-16.8%), from €35,917 to €29,865
of which Distributable reserves: -€6,052
- Gross operating margin -€9,180
down €9,180 (-14.9%), from €61,635 to €52,455
- Taxes -€7,647
down €7,647 (-51.9%), from €14,729 to €7,081
- Depreciation +€6,050
up €6,050 (+33.0%), from €18,315 to €24,365
- Staff costs +€3,635
up €3,635 (+2,458%), from €148 to €3,783
- Other operating charges -€1,360
down €1,360 (-24.0%), from €5,655 to €4,295
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 | €150,954 | €146,697 | -€4,257 | -2.8% |
| Fixed assets | 21/28 | €81,665 | €69,400 | -€12,265 | -15.0% |
| Tangible fixed assets | 22/27 | €81,665 | €69,400 | -€12,265 | -15.0% |
| Land and buildings | 22 | €68,015 | €59,850 | -€8,165 | -12.0% |
| Plant, machinery and equipment | 23 | €6,385 | - | -€6,385 | |
| Furniture and vehicles | 24 | €7,265 | €9,550 | +€2,285 | +31.5% |
| Current assets | 29/58 | €69,289 | €77,297 | +€8,008 | +11.6% |
| Amounts receivable within one year | 40/41 | €6,753 | €17,493 | +€10,740 | +159% |
| Other amounts receivable | 41 | €6,753 | €17,493 | +€10,740 | +159% |
| Cash at bank and in hand | 54/58 | €62,536 | €59,804 | -€2,732 | -4.4% |
| Total equity and liabilities | 10/49 | €150,954 | €146,697 | -€4,257 | -2.8% |
| Equity | 10/15 | €76,692 | €48,418 | -€28,273 | -36.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €35,917 | €29,865 | -€6,052 | -16.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €34,062 | €28,010 | -€6,052 | -17.8% |
| Profit (loss) carried forward | 14 | €22,225 | €3 | -€22,222 | -100.0% |
| Amounts payable | 17/49 | €74,262 | €98,279 | +€24,017 | +32.3% |
| Amounts payable after more than one year | 17 | €20,723 | €9,235 | -€11,488 | -55.4% |
| Financial debts | 170/4 | €20,723 | €9,235 | -€11,488 | -55.4% |
| Amounts payable within one year | 42/48 | €53,539 | €89,043 | +€35,505 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €19,572 | €17,636 | -€1,935 | -9.9% |
| Trade debts | 44 | €9,958 | €33,349 | +€23,391 | +235% |
| Suppliers | 440/4 | €9,958 | €33,349 | +€23,391 | +235% |
| Taxes, remuneration and social security | 45 | - | €1,101 | +€1,101 | |
| Taxes | 450/3 | - | €1,101 | +€1,101 | |
| Other amounts payable | 47/48 | €24,010 | €36,957 | +€12,948 | +53.9% |
| Remuneration, social security and pensions | 62 | €148 | €3,783 | +€3,635 | +2,458% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,315 | €24,365 | +€6,050 | +33.0% |
| Other operating charges | 640/8 | €5,655 | €4,295 | -€1,360 | -24.0% |
| Gross operating margin | 9900 | €61,635 | €52,455 | -€9,180 | -14.9% |
| Operating profit (loss) | 9901 | €37,517 | €20,011 | -€17,505 | -46.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €921 | €1,916 | +€996 | +108% |
| Recurring financial charges | 65 | €921 | €1,916 | +€996 | +108% |
| Profit (loss) for the period before taxes | 9903 | €36,596 | €18,095 | -€18,501 | -50.6% |
| Income taxes | 67/77 | €14,729 | €7,081 | -€7,647 | -51.9% |
| Profit (loss) for the period | 9904 | €21,867 | €11,013 | -€10,854 | -49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,867 | €11,013 | -€10,854 | -49.6% |
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 15 October 2026 via checked.be.