Janss IT Services: 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.
Janss IT Services
Largest movements
- Cash +€21,438
up €21,438 (+25.4%), from €84,498 to €105,937
mainly Net result for the year (+€34,390) and Receivables within one year (+€14,989)
- Receivables within one year -€14,989
down €14,989 (-23.8%), from €63,076 to €48,087
of which Trade receivables: -€18,441
- Tangible fixed assets +€2,935
up €2,935 (+418%), from €702 to €3,638
- Deferred charges and accrued income +€1,965
new in 2025: €1,965
- Reserves +€34,390
up €34,390 (+30.8%), from €111,739 to €146,129
of which Distributable reserves: +€32,530
- Trade debts -€12,962
down €12,962 (-48.6%), from €26,654 to €13,692
- Tax, wage and social debts -€10,019
down €10,019 (-75.1%), from €13,346 to €3,326
- Gross operating margin +€4,528
up €4,528 (+10.2%), from €44,522 to €49,050
- Taxes +€1,977
up €1,977 (+17.1%), from €11,564 to €13,542
- Financial income -€969
down €969 (-74.8%), from €1,296 to €326
- Depreciation -€802
down €802 (-50.3%), from €1,593 to €791
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 | €158,513 | €169,348 | +€10,834 | +6.8% |
| Fixed assets | 21/28 | €702 | €3,638 | +€2,935 | +418% |
| Tangible fixed assets | 22/27 | €702 | €3,638 | +€2,935 | +418% |
| Furniture and vehicles | 24 | €702 | €3,638 | +€2,935 | +418% |
| Current assets | 29/58 | €157,811 | €165,710 | +€7,899 | +5.0% |
| Stocks and contracts in progress | 3 | €10,236 | €9,721 | -€515 | -5.0% |
| Stocks | 30/36 | €10,236 | €9,721 | -€515 | -5.0% |
| Amounts receivable within one year | 40/41 | €63,076 | €48,087 | -€14,989 | -23.8% |
| Trade receivables | 40 | €58,702 | €40,260 | -€18,441 | -31.4% |
| Other amounts receivable | 41 | €4,375 | €7,826 | +€3,452 | +78.9% |
| Cash at bank and in hand | 54/58 | €84,498 | €105,937 | +€21,438 | +25.4% |
| Deferred charges and accrued income | 490/1 | - | €1,965 | +€1,965 | |
| Total equity and liabilities | 10/49 | €158,513 | €169,348 | +€10,834 | +6.8% |
| Equity | 10/15 | €117,939 | €152,329 | +€34,390 | +29.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,739 | €146,129 | +€34,390 | +30.8% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €365 | €365 | = | 0.0% |
| Distributable reserves | 133 | €111,373 | €143,903 | +€32,530 | +29.2% |
| Amounts payable | 17/49 | €40,574 | €17,019 | -€23,556 | -58.1% |
| Amounts payable within one year | 42/48 | €40,000 | €17,019 | -€22,981 | -57.5% |
| Trade debts | 44 | €26,654 | €13,692 | -€12,962 | -48.6% |
| Suppliers | 440/4 | €26,654 | €13,692 | -€12,962 | -48.6% |
| Taxes, remuneration and social security | 45 | €13,346 | €3,326 | -€10,019 | -75.1% |
| Taxes | 450/3 | €13,346 | €3,326 | -€10,019 | -75.1% |
| Accrued charges and deferred income | 492/3 | €575 | - | -€575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,593 | €791 | -€802 | -50.3% |
| Other operating charges | 640/8 | €464 | €465 | +€2 | +0.4% |
| Non-recurring operating charges | 66A | €2,055 | - | -€2,055 | |
| Gross operating margin | 9900 | €44,522 | €49,050 | +€4,528 | +10.2% |
| Operating profit (loss) | 9901 | €40,411 | €47,794 | +€7,382 | +18.3% |
| Financial income | 75/76B | €1,296 | €326 | -€969 | -74.8% |
| Recurring financial income | 75 | €1,296 | €326 | -€969 | -74.8% |
| Financial charges | 65/66B | €550 | €188 | -€362 | -65.8% |
| Recurring financial charges | 65 | €550 | €188 | -€362 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | €41,157 | €47,932 | +€6,775 | +16.5% |
| Income taxes | 67/77 | €11,564 | €13,542 | +€1,977 | +17.1% |
| Profit (loss) for the period | 9904 | €29,592 | €34,390 | +€4,798 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,592 | €34,390 | +€4,798 | +16.2% |
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 18 October 2026 via checked.be.