JANS CONSORTS: 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 CONSORTS
Largest movements
- Cash +€11,086
up €11,086 (+19.6%), from €56,586 to €67,672
mainly Net result for the year (+€10,674) and Depreciation (+€4,334)
- Tangible fixed assets -€4,334
down €4,334 (-3.8%), from €113,316 to €108,982
of which Land and buildings: -€4,334
- Profit (loss) carried forward +€10,674
up €10,674 (+13.0%), from €81,967 to €92,642
- Debts after one year -€7,228
down €7,228 (-54.6%), from €13,246 to €6,018
- Other debts +€2,500
new in 2025: €2,500
- Gross operating margin +€1,050
up €1,050 (+4.8%), from €22,052 to €23,103
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 | €170,263 | €177,027 | +€6,764 | +4.0% |
| Fixed assets | 21/28 | €113,316 | €108,982 | -€4,334 | -3.8% |
| Tangible fixed assets | 22/27 | €113,316 | €108,982 | -€4,334 | -3.8% |
| Land and buildings | 22 | €113,316 | €108,982 | -€4,334 | -3.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €56,947 | €68,045 | +€11,098 | +19.5% |
| Cash at bank and in hand | 54/58 | €56,586 | €67,672 | +€11,086 | +19.6% |
| Deferred charges and accrued income | 490/1 | €361 | €373 | +€12 | +3.2% |
| Total equity and liabilities | 10/49 | €170,263 | €177,027 | +€6,764 | +4.0% |
| Equity | 10/15 | €150,167 | €160,842 | +€10,674 | +7.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,967 | €92,642 | +€10,674 | +13.0% |
| Amounts payable | 17/49 | €20,096 | €16,185 | -€3,911 | -19.5% |
| Amounts payable after more than one year | 17 | €13,246 | €6,018 | -€7,228 | -54.6% |
| Other amounts payable | 178/9 | €13,246 | €6,018 | -€7,228 | -54.6% |
| Amounts payable within one year | 42/48 | €6,850 | €10,167 | +€3,317 | +48.4% |
| Trade debts | 44 | - | €66 | +€66 | |
| Suppliers | 440/4 | - | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €6,850 | €7,602 | +€751 | +11.0% |
| Taxes | 450/3 | €6,850 | €7,602 | +€751 | +11.0% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,334 | €4,334 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,590 | €3,704 | +€114 | +3.2% |
| Gross operating margin | 9900 | €22,052 | €23,103 | +€1,050 | +4.8% |
| Operating profit (loss) | 9901 | €14,128 | €15,065 | +€937 | +6.6% |
| Financial charges | 65/66B | €492 | €505 | +€12 | +2.5% |
| Recurring financial charges | 65 | €492 | €505 | +€12 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €13,636 | €14,560 | +€924 | +6.8% |
| Income taxes | 67/77 | €3,716 | €3,886 | +€170 | +4.6% |
| Profit (loss) for the period | 9904 | €9,920 | €10,674 | +€754 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,920 | €10,674 | +€754 | +7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.