JANSON: 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
JANSON
NACE 69.101, Activities of lawyers
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.5m
2024 · €2.3m+€198,426
Equity
€716,859
2024 · €671,859+€45,000
Cash
€1.1m
2024 · €992,016+€108,168
Balance sheet total
€12.9m
2024 · €11.2m+€1.8m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+13.6%), from €9.4m to €10.6m
of which Trade receivables: +€1.3m
- Tangible fixed assets +€402,954
up €402,954 (+149.3%), from €269,855 to €672,809
of which Furniture and vehicles: +€437,540
Equity and liabilities
- Trade debts +€920,239
up €920,239 (+14.1%), from €6.5m to €7.5m
- Tax, wage and social debts +€287,173
up €287,173 (+101.1%), from €284,023 to €571,196
of which Taxes: +€236,968
- Other debts +€169,595
up €169,595 (+5.0%), from €3.4m to €3.6m
- Accrued charges and deferred income +€142,527
up €142,527 (+57.9%), from €246,090 to €388,617
Income statement
- Services and other goods +€2.6m
up €2.6m (+16.8%), from €15.7m to €18.3m
- Turnover +€2.4m
up €2.4m (+12.3%), from €19.3m to €21.7m
- Other operating income +€626,178
up €626,178 (+367.2%), from €170,548 to €796,726
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
€2.3m
Turnover
+€2.4m
Other operating income
+€626,178
Services and other goods
-€2.6m
Staff costs
-€87,298
Depreciation
-€57,236
Other operating charges
-€9,003
Other operating items
+€88
Financial income
-€26,864
Financial charges
+€20,898
Taxes
-€5,492
Result 2025
€2.5m
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.
From operations
+€2.9m
Investment
-€564,936
Financing
-€2.2m
Cash 2024
€992,016
From operations (derived)
+€2.9m
Net result for the year
+€2.5m
Depreciation
+€162,568
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€28,449
Trade debts
+€920,239
Tax, wage and social debts
+€287,173
Other debts
+€169,595
Accrued charges and deferred income
+€142,527
Investment (derived)
-€564,936
Investment in fixed assets (net)
-€564,929
Current investments
-€7
Financing
-€2.2m
Debts after one year
+€73,819
Current portion of long-term debt
+€121,267
Contributions, distributions and other
-€2.4m
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,167,726 | €12,927,346 | +€1.8m | +15.8% |
| Fixed assets | 21/28 | €277,983 | €680,344 | +€402,361 | +144.7% |
| Intangible fixed assets | 21 | €6,138 | €4,384 | -€1,754 | -28.6% |
| Tangible fixed assets | 22/27 | €269,855 | €672,809 | +€402,954 | +149.3% |
| Plant, machinery and equipment | 23 | €172,721 | €148,555 | -€24,166 | -14.0% |
| Furniture and vehicles | 24 | €15,549 | €453,089 | +€437,540 | +2813.9% |
| Other tangible fixed assets | 26 | €81,585 | €70,294 | -€11,291 | -13.8% |
| Assets under construction and advance payments | 27 | - | €872 | +€872 | |
| Financial fixed assets | 28 | €1,989 | €3,150 | +€1,161 | +58.4% |
| Other financial fixed assets | 284/8 | €1,989 | €3,150 | +€1,161 | +58.4% |
| Amounts receivable and cash guarantees | 285/8 | €1,989 | €3,150 | +€1,161 | +58.4% |
| Current assets | 29/58 | €10,889,743 | €12,247,002 | +€1.4m | +12.5% |
| Amounts receivable within one year | 40/41 | €9,364,817 | €10,642,349 | +€1.3m | +13.6% |
| Trade receivables | 40 | €9,273,097 | €10,555,113 | +€1.3m | +13.8% |
| Other amounts receivable | 41 | €91,720 | €87,236 | -€4,484 | -4.9% |
| Current investments | 50/53 | €1,630 | €1,637 | +€7 | +0.4% |
| Other investments | 51/53 | €1,630 | €1,637 | +€7 | +0.4% |
| Cash at bank and in hand | 54/58 | €992,016 | €1,100,184 | +€108,168 | +10.9% |
| Deferred charges and accrued income | 490/1 | €531,281 | €502,832 | -€28,449 | -5.4% |
| Total equity and liabilities | 10/49 | €11,167,726 | €12,927,346 | +€1.8m | +15.8% |
| Equity | 10/15 | €671,859 | €716,859 | +€45,000 | +6.7% |
| Contributions | 10/11 | €670,000 | €715,000 | +€45,000 | +6.7% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Amounts payable | 17/49 | €10,495,867 | €12,210,487 | +€1.7m | +16.3% |
| Amounts payable after more than one year | 17 | - | €73,819 | +€73,819 | |
| Financial debts | 170/4 | - | €73,819 | +€73,819 | |
| Credit institutions | 173 | - | €73,819 | +€73,819 | |
| Amounts payable within one year | 42/48 | €10,249,777 | €11,748,051 | +€1.5m | +14.6% |
| Current portion of amounts payable after more than one year | 42 | - | €121,267 | +€121,267 | |
| Trade debts | 44 | €6,539,643 | €7,459,882 | +€920,239 | +14.1% |
| Suppliers | 440/4 | €6,539,643 | €7,459,882 | +€920,239 | +14.1% |
| Taxes, remuneration and social security | 45 | €284,023 | €571,196 | +€287,173 | +101.1% |
| Taxes | 450/3 | €142,341 | €379,308 | +€236,968 | +166.5% |
| Remuneration and social security | 454/9 | €141,682 | €191,888 | +€50,205 | +35.4% |
| Other amounts payable | 47/48 | €3,426,111 | €3,595,706 | +€169,595 | +5.0% |
| Accrued charges and deferred income | 492/3 | €246,090 | €388,617 | +€142,527 | +57.9% |
| Operating income | 70/76A | €19,511,776 | €22,513,605 | +€3.0m | +15.4% |
| Turnover | 70 | €19,341,228 | €21,716,879 | +€2.4m | +12.3% |
| Other operating income | 74 | €170,548 | €796,726 | +€626,178 | +367.2% |
| Operating charges | 60/66A | €17,159,297 | €19,951,242 | +€2.8m | +16.3% |
| Services and other goods | 61 | €15,669,463 | €18,307,959 | +€2.6m | +16.8% |
| Remuneration, social security and pensions | 62 | €1,362,182 | €1,449,480 | +€87,298 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,332 | €162,568 | +€57,236 | +54.3% |
| Other operating charges | 640/8 | €21,320 | €30,323 | +€9,003 | +42.2% |
| Non-recurring operating charges | 66A | €1,000 | €912 | -€88 | -8.8% |
| Operating profit (loss) | 9901 | €2,352,479 | €2,562,363 | +€209,884 | +8.9% |
| Financial income | 75/76B | €32,006 | €5,141 | -€26,864 | -83.9% |
| Recurring financial income | 75 | €32,006 | €5,141 | -€26,864 | -83.9% |
| Other financial income | 752/9 | €32,006 | €5,141 | -€26,864 | -83.9% |
| Financial charges | 65/66B | €55,221 | €34,323 | -€20,898 | -37.8% |
| Recurring financial charges | 65 | €55,221 | €34,323 | -€20,898 | -37.8% |
| Debt charges | 650 | €44,172 | €15,716 | -€28,456 | -64.4% |
| Other financial charges | 652/9 | €11,048 | €18,606 | +€7,558 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | €2,329,264 | €2,533,182 | +€203,917 | +8.8% |
| Income taxes | 67/77 | €42,361 | €47,852 | +€5,492 | +13.0% |
| Taxes | 670/3 | €42,361 | €47,852 | +€5,492 | +13.0% |
| Profit (loss) for the period | 9904 | €2,286,904 | €2,485,329 | +€198,426 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,286,904 | €2,485,329 | +€198,426 | +8.7% |
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 12 October 2026 via checked.be.