JANTRANS: 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.
JANTRANS
Largest movements
- Stocks and contracts +€72,000
new in 2025: €72,000
- Cash -€50,631
down €50,631 (-36.1%), from €140,379 to €89,749
mainly Stocks and contracts (-€72,000) and Investment in fixed assets (net) (-€51,923)
- Tangible fixed assets -€23,991
down €23,991 (-10.6%), from €227,254 to €203,263
of which Furniture and vehicles: -€56,082
- Receivables within one year -€7,305
down €7,305 (-23.4%), from €31,153 to €23,848
of which Other amounts receivable: -€7,255
- Debts after one year -€10,406
down €10,406 (-24.5%), from €42,404 to €31,998
- Gross operating margin +€91,962
up €91,962, from -€2,510 to €89,452
- Depreciation +€6,788
up €6,788 (+9.8%), from €69,126 to €75,914
- Write-downs +€4,500
new in 2025: €4,500
- Financial income +€1,113
up €1,113 (+106.6%), from €1,044 to €2,157
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 | €428,807 | €420,475 | -€8,331 | -1.9% |
| Fixed assets | 21/28 | €243,932 | €219,941 | -€23,991 | -9.8% |
| Tangible fixed assets | 22/27 | €227,254 | €203,263 | -€23,991 | -10.6% |
| Land and buildings | 22 | €106,188 | €148,341 | +€42,153 | +39.7% |
| Plant, machinery and equipment | 23 | €3,888 | €495 | -€3,392 | -87.3% |
| Furniture and vehicles | 24 | €107,366 | €51,284 | -€56,082 | -52.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €9,812 | €3,142 | -€6,670 | -68.0% |
| Financial fixed assets | 28 | €16,679 | €16,679 | = | 0.0% |
| Current assets | 29/58 | €184,875 | €200,534 | +€15,659 | +8.5% |
| Stocks and contracts in progress | 3 | - | €72,000 | +€72,000 | |
| Stocks | 30/36 | - | €72,000 | +€72,000 | |
| Amounts receivable within one year | 40/41 | €31,153 | €23,848 | -€7,305 | -23.4% |
| Trade receivables | 40 | €10,501 | €10,451 | -€50 | -0.5% |
| Other amounts receivable | 41 | €20,652 | €13,397 | -€7,255 | -35.1% |
| Cash at bank and in hand | 54/58 | €140,379 | €89,749 | -€50,631 | -36.1% |
| Deferred charges and accrued income | 490/1 | €13,342 | €14,937 | +€1,595 | +12.0% |
| Total equity and liabilities | 10/49 | €428,807 | €420,475 | -€8,331 | -1.9% |
| Equity | 10/15 | €320,995 | €324,343 | +€3,348 | +1.0% |
| Contributions | 10/11 | €120,482 | €120,482 | = | 0.0% |
| Reserves | 13 | €278,552 | €278,552 | = | 0.0% |
| Tax-exempt reserves | 132 | €68,521 | €68,521 | = | 0.0% |
| Distributable reserves | 133 | €210,031 | €210,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,039 | -€74,691 | +€3,348 | +4.3% |
| Amounts payable | 17/49 | €107,812 | €96,132 | -€11,679 | -10.8% |
| Amounts payable after more than one year | 17 | €42,404 | €31,998 | -€10,406 | -24.5% |
| Financial debts | 170/4 | €42,404 | €31,998 | -€10,406 | -24.5% |
| Amounts payable within one year | 42/48 | €64,098 | €62,586 | -€1,512 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €9,974 | €10,406 | +€432 | +4.3% |
| Trade debts | 44 | €2,327 | €4,156 | +€1,828 | +78.5% |
| Suppliers | 440/4 | €2,327 | €4,156 | +€1,828 | +78.5% |
| Taxes, remuneration and social security | 45 | €4,199 | €4,154 | -€46 | -1.1% |
| Taxes | 450/3 | €2,098 | €2,029 | -€68 | -3.3% |
| Remuneration and social security | 454/9 | €2,102 | €2,124 | +€23 | +1.1% |
| Other amounts payable | 47/48 | €47,598 | €43,871 | -€3,727 | -7.8% |
| Accrued charges and deferred income | 492/3 | €1,309 | €1,548 | +€239 | +18.3% |
| Non-recurring operating income | 76A | €0 | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,126 | €75,914 | +€6,788 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,500 | +€4,500 | |
| Other operating charges | 640/8 | €2,967 | €3,131 | +€164 | +5.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€2,510 | €89,452 | +€91,962 | |
| Operating profit (loss) | 9901 | -€74,604 | €5,906 | +€80,510 | |
| Financial income | 75/76B | €1,044 | €2,157 | +€1,113 | +106.6% |
| Recurring financial income | 75 | €1,044 | €2,157 | +€1,113 | +106.6% |
| Financial charges | 65/66B | €4,009 | €4,365 | +€356 | +8.9% |
| Recurring financial charges | 65 | €4,009 | €4,365 | +€356 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€77,569 | €3,698 | +€81,267 | |
| Income taxes | 67/77 | €469 | €350 | -€120 | -25.5% |
| Profit (loss) for the period | 9904 | -€78,039 | €3,348 | +€81,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€78,039 | €3,348 | +€81,387 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.