JanW-IT: 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.
JanW-IT
Largest movements
- Receivables within one year +€73,100
up €73,100 (+110%), from €66,230 to €139,331
of which Trade receivables: +€71,468
- Cash -€16,580
down €16,580 (-37.3%), from €44,487 to €27,908
mainly Contributions, distributions and other (-€75,311) and Receivables within one year (-€73,100)
- Trade debts +€30,908
up €30,908 (+3,285%), from €941 to €31,849
- Tax, wage and social debts +€27,695
up €27,695 (+183%), from €15,125 to €42,820
of which Taxes: +€17,399
- Other debts -€3,037
down €3,037 (-3.6%), from €84,614 to €81,577
- Gross operating margin +€6,494
up €6,494 (+6.9%), from €94,690 to €101,184
- Financial charges -€1,820
down €1,820 (-48.8%), from €3,727 to €1,907
- Taxes +€1,789
up €1,789 (+9.3%), from €19,146 to €20,935
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 | €119,279 | €174,846 | +€55,567 | +46.6% |
| Fixed assets | 21/28 | €6,043 | €5,058 | -€985 | -16.3% |
| Tangible fixed assets | 22/27 | €5,963 | €4,978 | -€985 | -16.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,963 | €3,993 | -€1,970 | -33.0% |
| Other tangible fixed assets | 26 | - | €985 | +€985 | |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €113,236 | €169,788 | +€56,552 | +49.9% |
| Amounts receivable within one year | 40/41 | €66,230 | €139,331 | +€73,100 | +110% |
| Trade receivables | 40 | €66,165 | €137,632 | +€71,468 | +108% |
| Other amounts receivable | 41 | €66 | €1,698 | +€1,633 | +2,492% |
| Cash at bank and in hand | 54/58 | €44,487 | €27,908 | -€16,580 | -37.3% |
| Deferred charges and accrued income | 490/1 | €2,519 | €2,549 | +€31 | +1.2% |
| Total equity and liabilities | 10/49 | €119,279 | €174,846 | +€55,567 | +46.6% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,679 | €156,246 | +€55,567 | +55.2% |
| Amounts payable within one year | 42/48 | €100,679 | €156,246 | +€55,567 | +55.2% |
| Trade debts | 44 | €941 | €31,849 | +€30,908 | +3,285% |
| Suppliers | 440/4 | €941 | €31,849 | +€30,908 | +3,285% |
| Taxes, remuneration and social security | 45 | €15,125 | €42,820 | +€27,695 | +183% |
| Taxes | 450/3 | €15,125 | €32,524 | +€17,399 | +115% |
| Remuneration and social security | 454/9 | - | €10,296 | +€10,296 | |
| Other amounts payable | 47/48 | €84,614 | €81,577 | -€3,037 | -3.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,695 | €2,113 | +€418 | +24.7% |
| Other operating charges | 640/8 | €1,840 | €920 | -€920 | -50.0% |
| Non-recurring operating charges | 66A | €411 | €0 | -€411 | -100% |
| Gross operating margin | 9900 | €94,690 | €101,184 | +€6,494 | +6.9% |
| Operating profit (loss) | 9901 | €90,744 | €98,150 | +€7,406 | +8.2% |
| Financial income | 75/76B | €1 | €3 | +€2 | +370% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +370% |
| Financial charges | 65/66B | €3,727 | €1,907 | -€1,820 | -48.8% |
| Recurring financial charges | 65 | €3,727 | €1,907 | -€1,820 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €87,018 | €96,246 | +€9,229 | +10.6% |
| Income taxes | 67/77 | €19,146 | €20,935 | +€1,789 | +9.3% |
| Profit (loss) for the period | 9904 | €67,872 | €75,311 | +€7,439 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,872 | €75,311 | +€7,439 | +11.0% |
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 14 October 2026 via checked.be.