JANSCONSULT: 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.
JANSCONSULT
Largest movements
- Cash -€2,705
down €2,705 (-16.0%), from €16,878 to €14,173
mainly Trade debts (-€3,859) and Net result for the year (-€224)
- Receivables within one year -€712
down €712 (-60.7%), from €1,172 to €460
of which Other amounts receivable: -€425
- Tangible fixed assets -€675
down €675 (-28.7%), from €2,352 to €1,678
of which Other tangible fixed assets: -€518
- Trade debts -€3,859
down €3,859 (-59.1%), from €6,531 to €2,672
- Tax, wage and social debts +€234
up €234 (+4.8%), from €4,923 to €5,157
- Profit (loss) carried forward -€224
down €224 (-2.3%), from -€9,556 to -€9,780
- Gross operating margin +€4,731
up €4,731 (+366%), from €1,292 to €6,022
- Financial charges +€3,708
up €3,708 (+403%), from €919 to €4,627
- Depreciation -€292
down €292 (-30.2%), from €967 to €675
- Taxes -€223
down €223 (-41.4%), from €540 to €316
- Other operating charges -€168
down €168 (-21.1%), from €796 to €628
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 | €22,129 | €18,109 | -€4,020 | -18.2% |
| Fixed assets | 21/28 | €2,352 | €1,678 | -€675 | -28.7% |
| Tangible fixed assets | 22/27 | €2,352 | €1,678 | -€675 | -28.7% |
| Furniture and vehicles | 24 | €157 | - | -€157 | |
| Other tangible fixed assets | 26 | €2,195 | €1,678 | -€518 | -23.6% |
| Current assets | 29/58 | €19,777 | €16,431 | -€3,345 | -16.9% |
| Amounts receivable within one year | 40/41 | €1,172 | €460 | -€712 | -60.7% |
| Trade receivables | 40 | €286 | - | -€286 | |
| Other amounts receivable | 41 | €886 | €460 | -€425 | -48.0% |
| Cash at bank and in hand | 54/58 | €16,878 | €14,173 | -€2,705 | -16.0% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,798 | +€72 | +4.2% |
| Total equity and liabilities | 10/49 | €22,129 | €18,109 | -€4,020 | -18.2% |
| Equity | 10/15 | €10,204 | €9,980 | -€224 | -2.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €11,700 | €11,700 | = | 0.0% |
| Distributable reserves | 133 | €11,700 | €11,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,556 | -€9,780 | -€224 | -2.3% |
| Amounts payable | 17/49 | €11,925 | €8,129 | -€3,796 | -31.8% |
| Amounts payable within one year | 42/48 | €11,925 | €8,129 | -€3,796 | -31.8% |
| Trade debts | 44 | €6,531 | €2,672 | -€3,859 | -59.1% |
| Suppliers | 440/4 | €6,531 | €2,672 | -€3,859 | -59.1% |
| Taxes, remuneration and social security | 45 | €4,923 | €5,157 | +€234 | +4.8% |
| Taxes | 450/3 | €4,923 | €5,157 | +€234 | +4.8% |
| Other amounts payable | 47/48 | €471 | €300 | -€171 | -36.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €675 | -€292 | -30.2% |
| Other operating charges | 640/8 | €796 | €628 | -€168 | -21.1% |
| Gross operating margin | 9900 | €1,292 | €6,022 | +€4,731 | +366% |
| Operating profit (loss) | 9901 | -€471 | €4,720 | +€5,191 | |
| Financial charges | 65/66B | €919 | €4,627 | +€3,708 | +403% |
| Recurring financial charges | 65 | €919 | €4,627 | +€3,708 | +403% |
| Profit (loss) for the period before taxes | 9903 | -€1,390 | €92 | +€1,482 | |
| Income taxes | 67/77 | €540 | €316 | -€223 | -41.4% |
| Profit (loss) for the period | 9904 | -€1,930 | -€224 | +€1,706 | +88.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,930 | -€224 | +€1,706 | +88.4% |
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 15 October 2026 via checked.be.