JANS: what changed
Two fiscal 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.
JANS
Largest movements
- Tangible fixed assets -€20,028
down €20,028 (-27.3%), from €73,364 to €53,336
of which Furniture and vehicles: -€14,999
- Cash +€8,644
up €8,644 (+69.8%), from €12,381 to €21,025
mainly Depreciation (+€23,517) and Net result for the year (+€14,909)
- Receivables within one year +€5,231
up €5,231 (+17.8%), from €29,377 to €34,609
of which Trade receivables: +€17,570
- Debts after one year -€17,266
down €17,266 (-60.5%), from €28,519 to €11,253
- Profit (loss) carried forward +€14,909
up €14,909 (+31.2%), from €47,814 to €62,723
- Trade debts -€7,465
down €7,465 (-49.5%), from €15,066 to €7,601
- Other debts +€6,215
up €6,215 (+94.0%), from €6,611 to €12,825
- Current portion of long-term debt -€4,251
down €4,251 (-20.3%), from €20,969 to €16,718
- Gross operating margin +€21,153
up €21,153 (+87.1%), from €24,287 to €45,439
- Taxes +€4,467
up €4,467 (+7504.7%), from €60 to €4,526
- Financial charges -€1,141
down €1,141 (-35.3%), from €3,232 to €2,091
- Financial income +€488
up €488 (+100.8%), from €483 to €971
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.
Cash bridge derived
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 | €121,478 | €116,443 | -€5,035 | -4.1% |
| Fixed assets | 21/28 | €73,364 | €53,336 | -€20,028 | -27.3% |
| Tangible fixed assets | 22/27 | €73,364 | €53,336 | -€20,028 | -27.3% |
| Land and buildings | 22 | €2,934 | €5,585 | +€2,650 | +90.3% |
| Furniture and vehicles | 24 | €44,339 | €29,340 | -€14,999 | -33.8% |
| Leasing and similar rights | 25 | €26,091 | €18,411 | -€7,680 | -29.4% |
| Current assets | 29/58 | €48,114 | €63,107 | +€14,993 | +31.2% |
| Stocks and contracts in progress | 3 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Stocks | 30/36 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €29,377 | €34,609 | +€5,231 | +17.8% |
| Trade receivables | 40 | €11,046 | €28,615 | +€17,570 | +159.1% |
| Other amounts receivable | 41 | €18,332 | €5,994 | -€12,338 | -67.3% |
| Cash at bank and in hand | 54/58 | €12,381 | €21,025 | +€8,644 | +69.8% |
| Deferred charges and accrued income | 490/1 | €356 | €473 | +€118 | +33.0% |
| Total equity and liabilities | 10/49 | €121,478 | €116,443 | -€5,035 | -4.1% |
| Equity | 10/15 | €50,314 | €65,223 | +€14,909 | +29.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,814 | €62,723 | +€14,909 | +31.2% |
| Amounts payable | 17/49 | €71,165 | €51,220 | -€19,945 | -28.0% |
| Amounts payable after more than one year | 17 | €28,519 | €11,253 | -€17,266 | -60.5% |
| Financial debts | 170/4 | €28,519 | €11,253 | -€17,266 | -60.5% |
| Amounts payable within one year | 42/48 | €42,645 | €39,580 | -€3,066 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €20,969 | €16,718 | -€4,251 | -20.3% |
| Trade debts | 44 | €15,066 | €7,601 | -€7,465 | -49.5% |
| Suppliers | 440/4 | €15,066 | €7,601 | -€7,465 | -49.5% |
| Taxes, remuneration and social security | 45 | - | €2,435 | +€2,435 | |
| Taxes | 450/3 | - | €435 | +€435 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €6,611 | €12,825 | +€6,215 | +94.0% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,413 | €23,517 | +€103 | +0.4% |
| Other operating charges | 640/8 | €1,320 | €1,367 | +€47 | +3.6% |
| Gross operating margin | 9900 | €24,287 | €45,439 | +€21,153 | +87.1% |
| Operating profit (loss) | 9901 | -€447 | €20,556 | +€21,002 | |
| Financial income | 75/76B | €483 | €971 | +€488 | +100.8% |
| Recurring financial income | 75 | €483 | €971 | +€488 | +100.8% |
| Financial charges | 65/66B | €3,232 | €2,091 | -€1,141 | -35.3% |
| Recurring financial charges | 65 | €3,232 | €2,091 | -€1,141 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,195 | €19,436 | +€22,631 | |
| Income taxes | 67/77 | €60 | €4,526 | +€4,467 | +7504.7% |
| Profit (loss) for the period | 9904 | -€3,255 | €14,909 | +€18,164 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,255 | €14,909 | +€18,164 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.