JANSAF: what changed
JANSAF
Largest movements
- Stocks and contracts +€13,380
new in 2025: €13,380
- Receivables within one year -€5,542
down €5,542 (-19.0%), from €29,176 to €23,634
of which Other amounts receivable: -€5,651
- Tangible fixed assets -€4,390
no longer reported in 2025 (was €4,390)
- Trade debts +€1,600
up €1,600 (+26.4%), from €6,053 to €7,654
- Tax, wage and social debts +€1,255
new in 2025: €1,255
- Profit (loss) carried forward +€472
up €472 (+1.7%), from €28,026 to €28,498
- Gross operating margin -€4,132
down €4,132 (-41.5%), from €9,962 to €5,829
- Other operating charges -€2,069
down €2,069 (-88.7%), from €2,333 to €264
- Financial income +€1,302
new in 2025: €1,302
- Taxes -€1,209
down €1,209 (-49.1%), from €2,464 to €1,255
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,280 | €38,607 | +€3,327 | +9.4% |
| Fixed assets | 21/28 | €5,890 | €1,500 | -€4,390 | -74.5% |
| Tangible fixed assets | 22/27 | €4,390 | - | -€4,390 | |
| Furniture and vehicles | 24 | €4,390 | - | -€4,390 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €29,390 | €37,107 | +€7,717 | +26.3% |
| Stocks and contracts in progress | 3 | - | €13,380 | +€13,380 | |
| Stocks | 30/36 | - | €13,380 | +€13,380 | |
| Amounts receivable within one year | 40/41 | €29,176 | €23,634 | -€5,542 | -19.0% |
| Trade receivables | 40 | €1,354 | €1,463 | +€109 | +8.1% |
| Other amounts receivable | 41 | €27,822 | €22,172 | -€5,651 | -20.3% |
| Cash at bank and in hand | 54/58 | €214 | €92 | -€122 | -56.8% |
| Total equity and liabilities | 10/49 | €35,280 | €38,607 | +€3,327 | +9.4% |
| Equity | 10/15 | €29,226 | €29,698 | +€472 | +1.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,026 | €28,498 | +€472 | +1.7% |
| Amounts payable | 17/49 | €6,053 | €8,909 | +€2,855 | +47.2% |
| Amounts payable within one year | 42/48 | €6,053 | €8,909 | +€2,855 | +47.2% |
| Trade debts | 44 | €6,053 | €7,654 | +€1,600 | +26.4% |
| Suppliers | 440/4 | €6,053 | €7,654 | +€1,600 | +26.4% |
| Taxes, remuneration and social security | 45 | - | €1,255 | +€1,255 | |
| Taxes | 450/3 | - | €1,255 | +€1,255 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,390 | €4,390 | = | 0.0% |
| Other operating charges | 640/8 | €2,333 | €264 | -€2,069 | -88.7% |
| Gross operating margin | 9900 | €9,962 | €5,829 | -€4,132 | -41.5% |
| Operating profit (loss) | 9901 | €3,239 | €1,175 | -€2,064 | -63.7% |
| Financial income | 75/76B | - | €1,302 | +€1,302 | |
| Recurring financial income | 75 | - | €1,302 | +€1,302 | |
| Financial charges | 65/66B | €705 | €750 | +€46 | +6.5% |
| Recurring financial charges | 65 | €705 | €750 | +€46 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €2,534 | €1,727 | -€807 | -31.9% |
| Income taxes | 67/77 | €2,464 | €1,255 | -€1,209 | -49.1% |
| Profit (loss) for the period | 9904 | €70 | €472 | +€402 | +576% |
| Profit (loss) for the period to be appropriated | 9905 | €70 | €472 | +€402 | +576% |
Next steps
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 1 November 2026 via checked.be.