JANS JAN: what changed
What changed
JANS JAN
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€12,387
2024 · €17,896-€5,510
Equity
€227,839
2024 · €215,452+€12,387
Cash
€67,473
2024 · €77,765-€10,292
Balance sheet total
€681,980
2024 · €664,129+€17,851
Largest movements
Assets
- Receivables within one year +€35,917
up €35,917 (+15.2%), from €237,049 to €272,967
of which Trade receivables: +€49,574
- Cash -€10,292
down €10,292 (-13.2%), from €77,765 to €67,473
mainly Receivables within one year (-€35,917) and Accrued charges and deferred income (-€21,473)
Equity and liabilities
- Accrued charges and deferred income -€21,473
down €21,473 (-53.0%), from €40,506 to €19,034
- Other debts +€18,539
up €18,539 (+7.9%), from €234,142 to €252,681
- Reserves +€12,387
up €12,387 (+6.5%), from €190,452 to €202,839
of which Distributable reserves: +€12,387
- Advances received +€7,539
up €7,539 (+36.6%), from €20,594 to €28,133
Income statement
- Gross operating margin -€14,986
down €14,986 (-22.0%), from €67,971 to €52,985
- Other operating charges -€5,044
down €5,044 (-37.3%), from €13,521 to €8,477
- Taxes -€2,062
down €2,062 (-30.0%), from €6,863 to €4,801
- Staff costs -€747
down €747 (-89.8%), from €831 to €85
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,896
Gross operating margin
-€14,986
Staff costs
+€747
Depreciation
+€468
Other operating charges
+€5,044
Financial income
+€481
Financial charges
+€675
Taxes
+€2,062
Result 2025
€12,387
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€2,729
Investment
-€4,500
Financing
-€3,063
Cash 2024
€77,765
From operations (derived)
-€2,729
Net result for the year
+€12,387
Depreciation
+€9,386
Stocks and contracts
+€3,061
Receivables within one year
-€35,917
Deferred charges and accrued income
-€172
Trade debts
+€5,435
Tax, wage and social debts
-€1,514
Advances received
+€7,539
Other debts
+€18,539
Accrued charges and deferred income
-€21,473
Investment (derived)
-€4,500
Investment in fixed assets (net)
-€4,500
Financing
-€3,063
Debts after one year
-€2,861
Current portion of long-term debt
-€202
Cash 2025
€67,473
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,129 | €681,980 | +€17,851 | +2.7% |
| Fixed assets | 21/28 | €41,634 | €36,748 | -€4,886 | -11.7% |
| Tangible fixed assets | 22/27 | €41,634 | €36,748 | -€4,886 | -11.7% |
| Land and buildings | 22 | €29,889 | €28,613 | -€1,276 | -4.3% |
| Plant, machinery and equipment | 23 | €2,978 | €4,879 | +€1,901 | +63.8% |
| Furniture and vehicles | 24 | €8,767 | €3,257 | -€5,510 | -62.9% |
| Current assets | 29/58 | €622,495 | €645,232 | +€22,737 | +3.7% |
| Stocks and contracts in progress | 3 | €302,577 | €299,517 | -€3,061 | -1.0% |
| Stocks | 30/36 | €302,577 | €299,517 | -€3,061 | -1.0% |
| Amounts receivable within one year | 40/41 | €237,049 | €272,967 | +€35,917 | +15.2% |
| Trade receivables | 40 | €219,627 | €269,201 | +€49,574 | +22.6% |
| Other amounts receivable | 41 | €17,423 | €3,766 | -€13,656 | -78.4% |
| Cash at bank and in hand | 54/58 | €77,765 | €67,473 | -€10,292 | -13.2% |
| Deferred charges and accrued income | 490/1 | €5,104 | €5,276 | +€172 | +3.4% |
| Total equity and liabilities | 10/49 | €664,129 | €681,980 | +€17,851 | +2.7% |
| Equity | 10/15 | €215,452 | €227,839 | +€12,387 | +5.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €190,452 | €202,839 | +€12,387 | +6.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €187,952 | €200,339 | +€12,387 | +6.6% |
| Amounts payable | 17/49 | €448,677 | €454,141 | +€5,464 | +1.2% |
| Amounts payable after more than one year | 17 | €47,861 | €45,000 | -€2,861 | -6.0% |
| Financial debts | 170/4 | €47,861 | €45,000 | -€2,861 | -6.0% |
| Amounts payable within one year | 42/48 | €360,310 | €390,108 | +€29,798 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €3,063 | €2,861 | -€202 | -6.6% |
| Trade debts | 44 | €90,495 | €95,930 | +€5,435 | +6.0% |
| Suppliers | 440/4 | €90,495 | €95,930 | +€5,435 | +6.0% |
| Advances received on contracts in progress | 46 | €20,594 | €28,133 | +€7,539 | +36.6% |
| Taxes, remuneration and social security | 45 | €12,017 | €10,503 | -€1,514 | -12.6% |
| Taxes | 450/3 | €6,217 | €4,553 | -€1,664 | -26.8% |
| Remuneration and social security | 454/9 | €5,800 | €5,950 | +€150 | +2.6% |
| Other amounts payable | 47/48 | €234,142 | €252,681 | +€18,539 | +7.9% |
| Accrued charges and deferred income | 492/3 | €40,506 | €19,034 | -€21,473 | -53.0% |
| Remuneration, social security and pensions | 62 | €831 | €85 | -€747 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,854 | €9,386 | -€468 | -4.8% |
| Other operating charges | 640/8 | €13,521 | €8,477 | -€5,044 | -37.3% |
| Gross operating margin | 9900 | €67,971 | €52,985 | -€14,986 | -22.0% |
| Operating profit (loss) | 9901 | €43,764 | €35,037 | -€8,727 | -19.9% |
| Financial income | 75/76B | €1,265 | €1,746 | +€481 | +38.0% |
| Recurring financial income | 75 | €1,265 | €1,746 | +€481 | +38.0% |
| Financial charges | 65/66B | €20,270 | €19,596 | -€675 | -3.3% |
| Recurring financial charges | 65 | €20,270 | €19,596 | -€675 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €24,759 | €17,187 | -€7,572 | -30.6% |
| Income taxes | 67/77 | €6,863 | €4,801 | -€2,062 | -30.0% |
| Profit (loss) for the period | 9904 | €17,896 | €12,387 | -€5,510 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,896 | €12,387 | -€5,510 | -30.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.