Jans-Elek: 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-Elek
Largest movements
- Receivables within one year +€33,208
up €33,208 (+281%), from €11,815 to €45,023
of which Trade receivables: +€28,413
- Cash +€5,494
up €5,494 (+17.3%), from €31,764 to €37,258
mainly Net result for the year (+€37,030) and Trade debts (+€14,544)
- Reserves +€37,030
up €37,030 (+30.1%), from €123,162 to €160,191
- Trade debts +€14,544
up €14,544 (+210%), from €6,933 to €21,477
- Debts after one year -€7,149
down €7,149 (-20.5%), from €34,813 to €27,664
- Tax, wage and social debts -€6,674
down €6,674 (-45.3%), from €14,738 to €8,065
of which Taxes: -€6,787
- Gross operating margin -€7,183
down €7,183 (-8.1%), from €88,454 to €81,270
- Taxes -€5,109
down €5,109 (-26.6%), from €19,173 to €14,063
- Financial income +€1,052
up €1,052 (+172%), from €611 to €1,663
- Financial charges +€957
up €957 (+56.7%), from €1,687 to €2,644
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 | €193,766 | €230,119 | +€36,353 | +18.8% |
| Fixed assets | 21/28 | €85,018 | €86,010 | +€992 | +1.2% |
| Tangible fixed assets | 22/27 | €85,018 | €86,010 | +€992 | +1.2% |
| Land and buildings | 22 | €69,229 | €64,390 | -€4,839 | -7.0% |
| Plant, machinery and equipment | 23 | €1,189 | €2,177 | +€988 | +83.1% |
| Furniture and vehicles | 24 | €14,600 | €19,443 | +€4,843 | +33.2% |
| Current assets | 29/58 | €108,748 | €144,109 | +€35,361 | +32.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €28,719 | €26,861 | -€1,857 | -6.5% |
| Stocks | 30/36 | €28,719 | €26,861 | -€1,857 | -6.5% |
| Amounts receivable within one year | 40/41 | €11,815 | €45,023 | +€33,208 | +281% |
| Trade receivables | 40 | €10,545 | €38,957 | +€28,413 | +269% |
| Other amounts receivable | 41 | €1,270 | €6,066 | +€4,796 | +378% |
| Current investments | 50/53 | €25,251 | €25,182 | -€70 | -0.3% |
| Cash at bank and in hand | 54/58 | €31,764 | €37,258 | +€5,494 | +17.3% |
| Deferred charges and accrued income | 490/1 | €11,199 | €9,785 | -€1,414 | -12.6% |
| Total equity and liabilities | 10/49 | €193,766 | €230,119 | +€36,353 | +18.8% |
| Equity | 10/15 | €128,162 | €165,191 | +€37,030 | +28.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €123,162 | €160,191 | +€37,030 | +30.1% |
| Distributable reserves | 133 | €123,162 | €160,191 | +€37,030 | +30.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €65,605 | €64,928 | -€677 | -1.0% |
| Amounts payable after more than one year | 17 | €34,813 | €27,664 | -€7,149 | -20.5% |
| Financial debts | 170/4 | €34,813 | €27,664 | -€7,149 | -20.5% |
| Amounts payable within one year | 42/48 | €30,405 | €36,864 | +€6,459 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €8,684 | €7,149 | -€1,536 | -17.7% |
| Trade debts | 44 | €6,933 | €21,477 | +€14,544 | +210% |
| Suppliers | 440/4 | €6,933 | €21,477 | +€14,544 | +210% |
| Taxes, remuneration and social security | 45 | €14,738 | €8,065 | -€6,674 | -45.3% |
| Taxes | 450/3 | €9,065 | €2,279 | -€6,787 | -74.9% |
| Remuneration and social security | 454/9 | €5,673 | €5,786 | +€113 | +2.0% |
| Other amounts payable | 47/48 | €50 | €174 | +€124 | +251% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €17,838 | €17,843 | +€5 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,927 | €10,126 | +€200 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,368 | €1,226 | -€142 | -10.4% |
| Gross operating margin | 9900 | €88,454 | €81,270 | -€7,183 | -8.1% |
| Operating profit (loss) | 9901 | €59,320 | €52,074 | -€7,246 | -12.2% |
| Financial income | 75/76B | €611 | €1,663 | +€1,052 | +172% |
| Recurring financial income | 75 | €611 | €1,663 | +€1,052 | +172% |
| Financial charges | 65/66B | €1,687 | €2,644 | +€957 | +56.7% |
| Recurring financial charges | 65 | €1,687 | €2,644 | +€957 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | €58,244 | €51,093 | -€7,151 | -12.3% |
| Income taxes | 67/77 | €19,173 | €14,063 | -€5,109 | -26.6% |
| Profit (loss) for the period | 9904 | €39,071 | €37,030 | -€2,041 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,071 | €37,030 | -€2,041 | -5.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.