Jans MainTech: 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 MainTech
Largest movements
- Receivables within one year -€114,874
down €114,874 (-64.3%), from €178,580 to €63,706
of which Trade receivables: -€117,498
- Cash +€61,702
up €61,702 (+338%), from €18,254 to €79,956
mainly Receivables within one year (+€114,874) and Trade debts (+€72,365)
- Tangible fixed assets -€38,837
down €38,837 (-13.5%), from €288,421 to €249,584
of which Plant, machinery and equipment: -€22,251
- Deferred charges and accrued income +€7,486
up €7,486 (+401%), from €1,868 to €9,354
- Accrued charges and deferred income -€129,745
down €129,745 (-99.2%), from €130,780 to €1,035
- Trade debts +€72,365
up €72,365 (+986%), from €7,338 to €79,703
- Debts after one year -€34,866
down €34,866 (-25.3%), from €137,583 to €102,717
- Other debts -€9,471
down €9,471 (-97.0%), from €9,764 to €293
- Reserves +€6,743
up €6,743 (+5.0%), from €135,715 to €142,458
- Gross operating margin -€36,589
down €36,589 (-19.2%), from €191,018 to €154,429
- Depreciation +€31,167
up €31,167 (+84.0%), from €37,119 to €68,286
- Taxes -€16,519
down €16,519 (-84.8%), from €19,489 to €2,970
- Staff costs +€9,671
up €9,671 (+17.7%), from €54,644 to €64,315
- Financial charges +€4,010
up €4,010 (+62.6%), from €6,401 to €10,412
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 | €510,384 | €422,845 | -€87,539 | -17.2% |
| Fixed assets | 21/28 | €288,506 | €249,669 | -€38,837 | -13.5% |
| Tangible fixed assets | 22/27 | €288,421 | €249,584 | -€38,837 | -13.5% |
| Plant, machinery and equipment | 23 | €205,450 | €183,200 | -€22,251 | -10.8% |
| Furniture and vehicles | 24 | €3,780 | €4,152 | +€372 | +9.8% |
| Leasing and similar rights | 25 | €69,324 | €53,628 | -€15,696 | -22.6% |
| Other tangible fixed assets | 26 | €9,867 | €8,605 | -€1,262 | -12.8% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €221,878 | €173,176 | -€48,702 | -22.0% |
| Stocks and contracts in progress | 3 | €23,176 | €20,160 | -€3,016 | -13.0% |
| Stocks | 30/36 | €10,676 | €4,503 | -€6,173 | -57.8% |
| Contracts in progress | 37 | €12,500 | €15,656 | +€3,156 | +25.3% |
| Amounts receivable within one year | 40/41 | €178,580 | €63,706 | -€114,874 | -64.3% |
| Trade receivables | 40 | €173,561 | €56,063 | -€117,498 | -67.7% |
| Other amounts receivable | 41 | €5,019 | €7,643 | +€2,624 | +52.3% |
| Cash at bank and in hand | 54/58 | €18,254 | €79,956 | +€61,702 | +338% |
| Deferred charges and accrued income | 490/1 | €1,868 | €9,354 | +€7,486 | +401% |
| Total equity and liabilities | 10/49 | €510,384 | €422,845 | -€87,539 | -17.2% |
| Equity | 10/15 | €141,915 | €148,658 | +€6,743 | +4.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €135,715 | €142,458 | +€6,743 | +5.0% |
| Distributable reserves | 133 | €135,715 | €142,458 | +€6,743 | +5.0% |
| Amounts payable | 17/49 | €368,468 | €274,187 | -€94,282 | -25.6% |
| Amounts payable after more than one year | 17 | €137,583 | €102,717 | -€34,866 | -25.3% |
| Financial debts | 170/4 | €137,583 | €102,717 | -€34,866 | -25.3% |
| Amounts payable within one year | 42/48 | €100,105 | €170,434 | +€70,329 | +70.3% |
| Current portion of amounts payable after more than one year | 42 | €33,416 | €34,866 | +€1,450 | +4.3% |
| Financial debts | 43 | €25,000 | €31,727 | +€6,727 | +26.9% |
| Credit institutions | 430/8 | €25,000 | €31,727 | +€6,727 | +26.9% |
| Trade debts | 44 | €7,338 | €79,703 | +€72,365 | +986% |
| Suppliers | 440/4 | €7,338 | €79,703 | +€72,365 | +986% |
| Taxes, remuneration and social security | 45 | €24,587 | €23,846 | -€741 | -3.0% |
| Taxes | 450/3 | €13,970 | €12,022 | -€1,948 | -13.9% |
| Remuneration and social security | 454/9 | €10,617 | €11,824 | +€1,207 | +11.4% |
| Other amounts payable | 47/48 | €9,764 | €293 | -€9,471 | -97.0% |
| Accrued charges and deferred income | 492/3 | €130,780 | €1,035 | -€129,745 | -99.2% |
| Remuneration, social security and pensions | 62 | €54,644 | €64,315 | +€9,671 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,119 | €68,286 | +€31,167 | +84.0% |
| Other operating charges | 640/8 | €1,576 | €1,714 | +€138 | +8.7% |
| Gross operating margin | 9900 | €191,018 | €154,429 | -€36,589 | -19.2% |
| Operating profit (loss) | 9901 | €97,679 | €20,114 | -€77,565 | -79.4% |
| Financial income | 75/76B | €100 | €10 | -€90 | -90.0% |
| Recurring financial income | 75 | €100 | €10 | -€90 | -90.0% |
| Financial charges | 65/66B | €6,401 | €10,412 | +€4,010 | +62.6% |
| Recurring financial charges | 65 | €6,401 | €10,412 | +€4,010 | +62.6% |
| Profit (loss) for the period before taxes | 9903 | €91,378 | €9,712 | -€81,665 | -89.4% |
| Income taxes | 67/77 | €19,489 | €2,970 | -€16,519 | -84.8% |
| Profit (loss) for the period | 9904 | €71,889 | €6,743 | -€65,146 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,889 | €6,743 | -€65,146 | -90.6% |
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 21 October 2026 via checked.be.