JANS BUFFETTEN: 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.
JANS BUFFETTEN
Largest movements
- Tangible fixed assets -€45,903
down €45,903 (-24.1%), from €190,682 to €144,779
- Cash +€17,976
up €17,976 (+37.2%), from €48,316 to €66,292
mainly Depreciation (+€45,903) and Deferred charges and accrued income (+€6,442)
- Deferred charges and accrued income -€6,442
down €6,442 (-63.5%), from €10,149 to €3,707
- Receivables within one year -€3,726
down €3,726 (-10.6%), from €35,092 to €31,366
of which Trade receivables: -€1,871
- Debts after one year -€23,792
down €23,792 (-22.8%), from €104,137 to €80,345
- Reserves -€12,300
down €12,300 (-11.8%), from €103,985 to €91,686
- Current portion of long-term debt -€7,266
down €7,266 (-23.4%), from €31,058 to €23,792
- Trade debts +€4,486
up €4,486 (+47.3%), from €9,491 to €13,977
- Gross operating margin -€10,308
down €10,308 (-10.3%), from €100,250 to €89,942
- Financial income -€7,814
down €7,814 (-99.2%), from €7,875 to €60
of which Non-recurring financial income: -€7,794
- Depreciation -€5,939
down €5,939 (-11.5%), from €51,842 to €45,903
- Staff costs +€5,094
up €5,094 (+11.7%), from €43,473 to €48,567
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 | €288,385 | €250,093 | -€38,292 | -13.3% |
| Fixed assets | 21/28 | €190,682 | €144,779 | -€45,903 | -24.1% |
| Tangible fixed assets | 22/27 | €190,682 | €144,779 | -€45,903 | -24.1% |
| Land and buildings | 22 | €79,170 | €64,736 | -€14,434 | -18.2% |
| Plant, machinery and equipment | 23 | €47,861 | €36,076 | -€11,784 | -24.6% |
| Furniture and vehicles | 24 | €63,651 | €43,967 | -€19,685 | -30.9% |
| Current assets | 29/58 | €97,703 | €105,314 | +€7,611 | +7.8% |
| Stocks and contracts in progress | 3 | €4,146 | €3,950 | -€196 | -4.7% |
| Stocks | 30/36 | €4,146 | €3,950 | -€196 | -4.7% |
| Amounts receivable within one year | 40/41 | €35,092 | €31,366 | -€3,726 | -10.6% |
| Trade receivables | 40 | €30,930 | €29,059 | -€1,871 | -6.0% |
| Other amounts receivable | 41 | €4,161 | €2,307 | -€1,855 | -44.6% |
| Cash at bank and in hand | 54/58 | €48,316 | €66,292 | +€17,976 | +37.2% |
| Deferred charges and accrued income | 490/1 | €10,149 | €3,707 | -€6,442 | -63.5% |
| Total equity and liabilities | 10/49 | €288,385 | €250,093 | -€38,292 | -13.3% |
| Equity | 10/15 | €122,585 | €110,286 | -€12,300 | -10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,985 | €91,686 | -€12,300 | -11.8% |
| Distributable reserves | 133 | €103,985 | €91,686 | -€12,300 | -11.8% |
| Amounts payable | 17/49 | €165,800 | €139,808 | -€25,992 | -15.7% |
| Amounts payable after more than one year | 17 | €104,137 | €80,345 | -€23,792 | -22.8% |
| Financial debts | 170/4 | €104,137 | €80,345 | -€23,792 | -22.8% |
| Amounts payable within one year | 42/48 | €61,662 | €59,462 | -€2,200 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €31,058 | €23,792 | -€7,266 | -23.4% |
| Trade debts | 44 | €9,491 | €13,977 | +€4,486 | +47.3% |
| Suppliers | 440/4 | €9,491 | €13,977 | +€4,486 | +47.3% |
| Advances received on contracts in progress | 46 | €60 | €60 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,364 | €17,924 | -€439 | -2.4% |
| Taxes | 450/3 | €8,841 | €8,926 | +€85 | +1.0% |
| Remuneration and social security | 454/9 | €9,523 | €8,998 | -€524 | -5.5% |
| Other amounts payable | 47/48 | €2,690 | €3,709 | +€1,019 | +37.9% |
| Remuneration, social security and pensions | 62 | €43,473 | €48,567 | +€5,094 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,842 | €45,903 | -€5,939 | -11.5% |
| Other operating charges | 640/8 | €2,277 | €2,486 | +€209 | +9.2% |
| Gross operating margin | 9900 | €100,250 | €89,942 | -€10,308 | -10.3% |
| Operating profit (loss) | 9901 | €2,658 | -€7,014 | -€9,672 | |
| Financial income | 75/76B | €7,875 | €60 | -€7,814 | -99.2% |
| Recurring financial income | 75 | €81 | €60 | -€21 | -25.6% |
| Non-recurring financial income | 76B | €7,794 | €0 | -€7,794 | -100% |
| Financial charges | 65/66B | €5,897 | €5,153 | -€745 | -12.6% |
| Recurring financial charges | 65 | €5,897 | €5,153 | -€745 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €4,635 | -€12,107 | -€16,742 | |
| Income taxes | 67/77 | €839 | €193 | -€645 | -77.0% |
| Profit (loss) for the period | 9904 | €3,796 | -€12,300 | -€16,096 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,796 | -€12,300 | -€16,096 |
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 14 October 2026 via checked.be.