JANS ICT CONSULTING: 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 ICT CONSULTING
Largest movements
- Current investments +€33,000
up €33,000 (+22.0%), from €150,000 to €183,000
- Cash +€16,237
up €16,237 (+11.6%), from €140,468 to €156,705
mainly Net result for the year (+€46,191) and Tax, wage and social debts (+€8,258)
- Reserves +€46,191
up €46,191 (+17.3%), from €267,656 to €313,846
of which Distributable reserves: +€46,191
- Tax, wage and social debts +€8,258
up €8,258 (+18.5%), from €44,720 to €52,978
of which Taxes: +€10,745
- Gross operating margin +€28,933
up €28,933 (+39.9%), from €72,429 to €101,362
- Taxes +€10,007
up €10,007 (+68.3%), from €14,648 to €24,655
- Financial charges +€5,375
up €5,375, from -€864 to €4,511
- Staff costs +€2,701
up €2,701 (+12.0%), from €22,550 to €25,251
- Financial income +€1,267
up €1,267 (+48.2%), from €2,628 to €3,895
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 | €530,862 | €577,348 | +€46,486 | +8.8% |
| Fixed assets | 21/28 | €220,419 | €221,043 | +€624 | +0.3% |
| Tangible fixed assets | 22/27 | €202,472 | €203,096 | +€624 | +0.3% |
| Land and buildings | 22 | €196,515 | €196,515 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,040 | €4,122 | +€3,082 | +296% |
| Other tangible fixed assets | 26 | €4,917 | €2,458 | -€2,458 | -50.0% |
| Financial fixed assets | 28 | €17,947 | €17,947 | = | 0.0% |
| Current assets | 29/58 | €310,443 | €356,306 | +€45,862 | +14.8% |
| Amounts receivable within one year | 40/41 | €18,606 | €16,600 | -€2,005 | -10.8% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | €2,876 | €870 | -€2,005 | -69.7% |
| Current investments | 50/53 | €150,000 | €183,000 | +€33,000 | +22.0% |
| Cash at bank and in hand | 54/58 | €140,468 | €156,705 | +€16,237 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,369 | - | -€1,369 | |
| Total equity and liabilities | 10/49 | €530,862 | €577,348 | +€46,486 | +8.8% |
| Equity | 10/15 | €327,209 | €373,400 | +€46,191 | +14.1% |
| Contributions | 10/11 | €59,553 | €59,553 | = | 0.0% |
| Reserves | 13 | €267,656 | €313,846 | +€46,191 | +17.3% |
| Non-distributable reserves | 130/1 | €6,575 | €6,575 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,575 | €6,575 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,454 | €9,454 | = | 0.0% |
| Distributable reserves | 133 | €251,626 | €297,817 | +€46,191 | +18.4% |
| Amounts payable | 17/49 | €203,653 | €203,949 | +€295 | +0.1% |
| Amounts payable after more than one year | 17 | €135,591 | €130,419 | -€5,172 | -3.8% |
| Financial debts | 170/4 | €135,591 | €130,419 | -€5,172 | -3.8% |
| Amounts payable within one year | 42/48 | €68,062 | €73,529 | +€5,467 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €5,100 | €5,172 | +€71 | +1.4% |
| Financial debts | 43 | €28 | €28 | = | 0.0% |
| Credit institutions | 430/8 | €28 | €28 | = | 0.0% |
| Trade debts | 44 | €8,396 | €10,740 | +€2,344 | +27.9% |
| Suppliers | 440/4 | €8,396 | €10,740 | +€2,344 | +27.9% |
| Taxes, remuneration and social security | 45 | €44,720 | €52,978 | +€8,258 | +18.5% |
| Taxes | 450/3 | €29,639 | €40,384 | +€10,745 | +36.3% |
| Remuneration and social security | 454/9 | €15,080 | €12,594 | -€2,486 | -16.5% |
| Other amounts payable | 47/48 | €9,818 | €4,611 | -€5,207 | -53.0% |
| Remuneration, social security and pensions | 62 | €22,550 | €25,251 | +€2,701 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,994 | €3,393 | +€399 | +13.3% |
| Other operating charges | 640/8 | €1,321 | €1,256 | -€65 | -4.9% |
| Gross operating margin | 9900 | €72,429 | €101,362 | +€28,933 | +39.9% |
| Operating profit (loss) | 9901 | €45,564 | €71,462 | +€25,898 | +56.8% |
| Financial income | 75/76B | €2,628 | €3,895 | +€1,267 | +48.2% |
| Recurring financial income | 75 | €2,628 | €3,895 | +€1,267 | +48.2% |
| Financial charges | 65/66B | -€864 | €4,511 | +€5,375 | |
| Recurring financial charges | 65 | -€864 | €4,511 | +€5,375 | |
| Profit (loss) for the period before taxes | 9903 | €49,055 | €70,845 | +€21,790 | +44.4% |
| Income taxes | 67/77 | €14,648 | €24,655 | +€10,007 | +68.3% |
| Profit (loss) for the period | 9904 | €34,407 | €46,191 | +€11,783 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,407 | €46,191 | +€11,783 | +34.2% |
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 29 October 2026 via checked.be.