JANSBOIS: 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.
What changed
JANSBOIS
NACE 46.832, Wholesale of timber
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,490
2024 · €8,224-€5,734
Equity
€1.1m
2024 · €1.1m+€2,490
Cash
€6,420
2024 · €24,464-€18,043
Balance sheet total
€3.2m
2024 · €3.0m+€178,348
Largest movements
Assets
- Stocks and contracts +€192,743
up €192,743 (+12.9%), from €1.5m to €1.7m
Equity and liabilities
- Trade debts +€213,581
up €213,581 (+25.3%), from €843,116 to €1.1m
- Debts after one year -€51,413
down €51,413 (-10.0%), from €512,948 to €461,535
Income statement
- Purchases and services +€175,272
up €175,272 (+6.4%), from €2.7m to €2.9m
- Financial income -€6,848
down €6,848 (-73.7%), from €9,295 to €2,446
of which Non-recurring financial income: -€6,735
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.
Result 2024
€8,224
Gross operating margin
+€5,179
Staff costs
-€4,562
Depreciation
+€4,829
Other operating charges
+€1,909
Other operating items
-€2,721
Financial income
-€6,848
Financial charges
-€1,653
Taxes
-€1,867
Result 2025
€2,490
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€50,077
Investment
-€41,224
Financing
-€26,896
Cash 2024
€24,464
From operations (derived)
+€50,077
Net result for the year
+€2,490
Depreciation
+€65,547
Stocks and contracts
-€192,743
Receivables within one year
-€24,215
Deferred charges and accrued income
-€3,756
Trade debts
+€213,581
Tax, wage and social debts
-€10,827
Investment (derived)
-€41,224
Investment in fixed assets (net)
-€41,224
Financing
-€26,896
Debts after one year
-€51,413
Current portion of long-term debt
+€11,706
Short-term financial debts
+€12,811
Cash 2025
€6,420
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,017,073 | €3,195,422 | +€178,348 | +5.9% |
| Fixed assets | 21/28 | €1,120,470 | €1,096,148 | -€24,323 | -2.2% |
| Tangible fixed assets | 22/27 | €1,113,591 | €1,089,268 | -€24,323 | -2.2% |
| Land and buildings | 22 | €946,903 | €945,830 | -€1,073 | -0.1% |
| Plant, machinery and equipment | 23 | €48,526 | €45,206 | -€3,321 | -6.8% |
| Furniture and vehicles | 24 | €118,161 | €98,233 | -€19,929 | -16.9% |
| Financial fixed assets | 28 | €6,879 | €6,879 | = | 0.0% |
| Current assets | 29/58 | €1,896,603 | €2,099,274 | +€202,671 | +10.7% |
| Stocks and contracts in progress | 3 | €1,495,984 | €1,688,727 | +€192,743 | +12.9% |
| Stocks | 30/36 | €1,495,984 | €1,688,727 | +€192,743 | +12.9% |
| Amounts receivable within one year | 40/41 | €367,267 | €391,482 | +€24,215 | +6.6% |
| Trade receivables | 40 | €367,267 | €391,482 | +€24,215 | +6.6% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €24,464 | €6,420 | -€18,043 | -73.8% |
| Deferred charges and accrued income | 490/1 | €8,888 | €12,644 | +€3,756 | +42.3% |
| Total equity and liabilities | 10/49 | €3,017,073 | €3,195,422 | +€178,348 | +5.9% |
| Equity | 10/15 | €1,129,879 | €1,132,369 | +€2,490 | +0.2% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Revaluation surpluses | 12 | €856,883 | €856,883 | = | 0.0% |
| Reserves | 13 | €682,262 | €682,262 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,587 | €6,587 | = | 0.0% |
| Distributable reserves | 133 | €675,674 | €675,674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,109,266 | -€1,106,776 | +€2,490 | +0.2% |
| Amounts payable | 17/49 | €1,887,194 | €2,063,052 | +€175,858 | +9.3% |
| Amounts payable after more than one year | 17 | €512,948 | €461,535 | -€51,413 | -10.0% |
| Financial debts | 170/4 | €512,948 | €461,535 | -€51,413 | -10.0% |
| Amounts payable within one year | 42/48 | €1,374,247 | €1,601,518 | +€227,271 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €48,561 | €60,267 | +€11,706 | +24.1% |
| Financial debts | 43 | €428,382 | €441,193 | +€12,811 | +3.0% |
| Credit institutions | 430/8 | €428,382 | €325,000 | -€103,382 | -24.1% |
| Other loans | 439 | - | €116,193 | +€116,193 | |
| Trade debts | 44 | €843,116 | €1,056,697 | +€213,581 | +25.3% |
| Suppliers | 440/4 | €843,116 | €1,056,697 | +€213,581 | +25.3% |
| Taxes, remuneration and social security | 45 | €54,188 | €43,361 | -€10,827 | -20.0% |
| Taxes | 450/3 | €19,434 | €7,485 | -€11,949 | -61.5% |
| Remuneration and social security | 454/9 | €34,753 | €35,876 | +€1,123 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,731,581 | €2,906,854 | +€175,272 | +6.4% |
| Remuneration, social security and pensions | 62 | €350,007 | €354,569 | +€4,562 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,376 | €65,547 | -€4,829 | -6.9% |
| Other operating charges | 640/8 | €30,054 | €28,145 | -€1,909 | -6.4% |
| Non-recurring operating charges | 66A | - | €2,721 | +€2,721 | |
| Gross operating margin | 9900 | €522,716 | €527,895 | +€5,179 | +1.0% |
| Operating profit (loss) | 9901 | €72,279 | €76,913 | +€4,634 | +6.4% |
| Financial income | 75/76B | €9,295 | €2,446 | -€6,848 | -73.7% |
| Recurring financial income | 75 | €2,559 | €2,446 | -€113 | -4.4% |
| Non-recurring financial income | 76B | €6,735 | - | -€6,735 | |
| Financial charges | 65/66B | €66,861 | €68,514 | +€1,653 | +2.5% |
| Recurring financial charges | 65 | €66,861 | €68,514 | +€1,653 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €14,713 | €10,846 | -€3,867 | -26.3% |
| Income taxes | 67/77 | €6,489 | €8,356 | +€1,867 | +28.8% |
| Profit (loss) for the period | 9904 | €8,224 | €2,490 | -€5,734 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,224 | €2,490 | -€5,734 | -69.7% |
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 13 October 2026 via checked.be.