JANS PHILIP: 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 PHILIP
Largest movements
- Cash -€18,965
down €18,965 (-10.5%), from €180,876 to €161,912
mainly Contributions, distributions and other (-€80,403) and Investment in fixed assets (net) (-€9,647)
- Receivables within one year -€17,205
down €17,205 (-34.5%), from €49,932 to €32,727
- Current investments +€5,000
up €5,000 (+67.5%), from €7,408 to €12,408
- Reserves -€51,347
down €51,347 (-23.2%), from €221,793 to €170,446
- Other debts +€27,937
up €27,937 (+982%), from €2,846 to €30,783
- Tax, wage and social debts -€7,496
down €7,496 (-37.1%), from €20,189 to €12,693
of which Taxes: -€5,115
- Gross operating margin -€35,575
down €35,575 (-41.7%), from €85,400 to €49,825
- Taxes -€10,147
down €10,147 (-44.7%), from €22,719 to €12,571
- Depreciation +€2,151
up €2,151 (+30.9%), from €6,957 to €9,108
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 | €269,388 | €238,957 | -€30,431 | -11.3% |
| Fixed assets | 21/28 | €29,104 | €29,643 | +€539 | +1.9% |
| Tangible fixed assets | 22/27 | €29,104 | €29,643 | +€539 | +1.9% |
| Land and buildings | 22 | €10,222 | €7,643 | -€2,579 | -25.2% |
| Plant, machinery and equipment | 23 | €17,277 | €17,429 | +€152 | +0.9% |
| Furniture and vehicles | 24 | €1,604 | €3,204 | +€1,599 | +99.7% |
| Other tangible fixed assets | 26 | - | €1,367 | +€1,367 | |
| Current assets | 29/58 | €240,284 | €209,314 | -€30,970 | -12.9% |
| Amounts receivable within one year | 40/41 | €49,932 | €32,727 | -€17,205 | -34.5% |
| Trade receivables | 40 | €49,932 | €32,727 | -€17,205 | -34.5% |
| Current investments | 50/53 | €7,408 | €12,408 | +€5,000 | +67.5% |
| Cash at bank and in hand | 54/58 | €180,876 | €161,912 | -€18,965 | -10.5% |
| Deferred charges and accrued income | 490/1 | €2,068 | €2,268 | +€200 | +9.7% |
| Total equity and liabilities | 10/49 | €269,388 | €238,957 | -€30,431 | -11.3% |
| Equity | 10/15 | €240,393 | €189,046 | -€51,347 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €221,793 | €170,446 | -€51,347 | -23.2% |
| Distributable reserves | 133 | €221,793 | €170,446 | -€51,347 | -23.2% |
| Amounts payable | 17/49 | €28,994 | €49,911 | +€20,917 | +72.1% |
| Amounts payable within one year | 42/48 | €28,128 | €48,676 | +€20,549 | +73.1% |
| Trade debts | 44 | €5,093 | €5,201 | +€108 | +2.1% |
| Suppliers | 440/4 | €5,093 | €5,201 | +€108 | +2.1% |
| Taxes, remuneration and social security | 45 | €20,189 | €12,693 | -€7,496 | -37.1% |
| Taxes | 450/3 | €17,808 | €12,693 | -€5,115 | -28.7% |
| Remuneration and social security | 454/9 | €2,380 | - | -€2,380 | |
| Other amounts payable | 47/48 | €2,846 | €30,783 | +€27,937 | +982% |
| Accrued charges and deferred income | 492/3 | €866 | €1,234 | +€368 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,957 | €9,108 | +€2,151 | +30.9% |
| Other operating charges | 640/8 | €882 | €747 | -€135 | -15.4% |
| Gross operating margin | 9900 | €85,400 | €49,825 | -€35,575 | -41.7% |
| Operating profit (loss) | 9901 | €77,561 | €39,970 | -€37,590 | -48.5% |
| Financial income | 75/76B | €2,391 | €3,168 | +€777 | +32.5% |
| Recurring financial income | 75 | €2,391 | €3,168 | +€777 | +32.5% |
| Financial charges | 65/66B | €801 | €1,511 | +€710 | +88.7% |
| Recurring financial charges | 65 | €801 | €1,511 | +€710 | +88.7% |
| Profit (loss) for the period before taxes | 9903 | €79,151 | €41,627 | -€37,524 | -47.4% |
| Income taxes | 67/77 | €22,719 | €12,571 | -€10,147 | -44.7% |
| Profit (loss) for the period | 9904 | €56,433 | €29,056 | -€27,376 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,433 | €29,056 | -€27,376 | -48.5% |
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 17 October 2026 via checked.be.