JANSCO: what changed
Two fiscal 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.
JANSCO
Largest movements
- Cash -€12,972
down €12,972 (-15.9%), from €81,619 to €68,647
mainly Net result for the year (-€11,887) and Other debts (-€2,068)
- Tangible fixed assets -€2,781
down €2,781 (-2.9%), from €97,518 to €94,737
- Profit (loss) carried forward -€11,887
down €11,887 (-10.9%), from €109,019 to €97,131
- Other debts -€2,068
down €2,068 (-59.1%), from €3,502 to €1,433
- Gross operating margin -€32,259
down €32,259, from €25,434 to -€6,825
- Taxes -€7,173
down €7,173 (-100.0%), from €7,173 to €0
- Provisions +€2,500
up €2,500, from -€2,500 to €0
- Depreciation -€940
down €940 (-25.3%), from €3,721 to €2,781
- Financial charges -€271
down €271 (-82.9%), from €327 to €56
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.
Cash bridge derived
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 | €182,696 | €167,847 | -€14,849 | -8.1% |
| Fixed assets | 21/28 | €97,750 | €94,969 | -€2,781 | -2.8% |
| Tangible fixed assets | 22/27 | €97,518 | €94,737 | -€2,781 | -2.9% |
| Land and buildings | 22 | €97,518 | €94,737 | -€2,781 | -2.9% |
| Financial fixed assets | 28 | €232 | €232 | = | 0.0% |
| Current assets | 29/58 | €84,946 | €72,877 | -€12,068 | -14.2% |
| Amounts receivable within one year | 40/41 | €2,816 | €4,230 | +€1,415 | +50.2% |
| Trade receivables | 40 | €2,540 | €2,445 | -€95 | -3.7% |
| Other amounts receivable | 41 | €276 | €1,785 | +€1,510 | +547.5% |
| Cash at bank and in hand | 54/58 | €81,619 | €68,647 | -€12,972 | -15.9% |
| Deferred charges and accrued income | 490/1 | €510 | €0 | -€510 | -100.0% |
| Total equity and liabilities | 10/49 | €182,696 | €167,847 | -€14,849 | -8.1% |
| Equity | 10/15 | €175,416 | €163,529 | -€11,887 | -6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,797 | €47,797 | = | 0.0% |
| Distributable reserves | 133 | €47,797 | €47,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,019 | €97,131 | -€11,887 | -10.9% |
| Amounts payable | 17/49 | €7,280 | €4,318 | -€2,962 | -40.7% |
| Amounts payable within one year | 42/48 | €7,280 | €4,318 | -€2,962 | -40.7% |
| Trade debts | 44 | €3,106 | €2,212 | -€894 | -28.8% |
| Suppliers | 440/4 | €3,106 | €2,212 | -€894 | -28.8% |
| Taxes, remuneration and social security | 45 | €673 | €673 | = | 0.0% |
| Taxes | 450/3 | €673 | €673 | = | 0.0% |
| Other amounts payable | 47/48 | €3,502 | €1,433 | -€2,068 | -59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,721 | €2,781 | -€940 | -25.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,500 | €0 | +€2,500 | |
| Other operating charges | 640/8 | €2,128 | €2,229 | +€100 | +4.7% |
| Gross operating margin | 9900 | €25,434 | -€6,825 | -€32,259 | |
| Operating profit (loss) | 9901 | €22,085 | -€11,835 | -€33,920 | |
| Financial income | 75/76B | €33 | €4 | -€29 | -88.1% |
| Recurring financial income | 75 | €33 | €4 | -€29 | -88.1% |
| Financial charges | 65/66B | €327 | €56 | -€271 | -82.9% |
| Recurring financial charges | 65 | €327 | €56 | -€271 | -82.9% |
| Profit (loss) for the period before taxes | 9903 | €21,790 | -€11,887 | -€33,678 | |
| Income taxes | 67/77 | €7,173 | €0 | -€7,173 | -100.0% |
| Profit (loss) for the period | 9904 | €14,618 | -€11,887 | -€26,505 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,618 | -€11,887 | -€26,505 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.