AL JANNAH: 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.
AL JANNAH
Largest movements
- Stocks and contracts -€10,270
down €10,270 (-47.8%), from €21,500 to €11,230
- Cash +€7,311
up €7,311 (+686%), from €1,066 to €8,377
mainly Net result for the year (+€30,548) and Depreciation (+€14,748)
- Tangible fixed assets -€7,121
down €7,121 (-20.5%), from €34,739 to €27,618
of which Plant, machinery and equipment: -€4,675
- Formation expenses -€5,000
down €5,000 (-23.3%), from €21,438 to €16,438
- Deferred charges and accrued income -€3,844
down €3,844 (-8.8%), from €43,671 to €39,827
- Profit (loss) carried forward +€30,548
up €30,548 (+75.8%), from -€40,290 to -€9,742
- Debts after one year -€26,191
down €26,191 (-53.1%), from €49,351 to €23,160
of which Other amounts payable: -€17,860
- Trade debts -€20,337
down €20,337 (-62.2%), from €32,685 to €12,347
- Tax, wage and social debts +€4,980
up €4,980 (+12.7%), from €39,290 to €44,270
of which Taxes: +€18,252
- Short-term financial debts -€4,762
down €4,762 (-37.1%), from €12,838 to €8,076
- Staff costs -€65,660
down €65,660 (-29.9%), from €219,540 to €153,881
- Gross operating margin -€24,545
down €24,545 (-9.9%), from €248,926 to €224,381
- Financial charges +€4,189
up €4,189 (+60.8%), from €6,886 to €11,074
- Taxes +€2,647
up €2,647, from -€487 to €2,160
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 | €128,522 | €108,010 | -€20,512 | -16.0% |
| Formation expenses | 20 | €21,438 | €16,438 | -€5,000 | -23.3% |
| Fixed assets | 21/28 | €35,709 | €29,458 | -€6,251 | -17.5% |
| Tangible fixed assets | 22/27 | €34,739 | €27,618 | -€7,121 | -20.5% |
| Plant, machinery and equipment | 23 | €16,778 | €12,103 | -€4,675 | -27.9% |
| Furniture and vehicles | 24 | €5,650 | €6,385 | +€735 | +13.0% |
| Other tangible fixed assets | 26 | €12,310 | €9,129 | -€3,181 | -25.8% |
| Financial fixed assets | 28 | €970 | €1,840 | +€870 | +89.7% |
| Current assets | 29/58 | €71,375 | €62,113 | -€9,261 | -13.0% |
| Stocks and contracts in progress | 3 | €21,500 | €11,230 | -€10,270 | -47.8% |
| Stocks | 30/36 | €21,500 | €11,230 | -€10,270 | -47.8% |
| Amounts receivable within one year | 40/41 | €5,138 | €2,680 | -€2,458 | -47.8% |
| Trade receivables | 40 | €2,677 | - | -€2,677 | |
| Other amounts receivable | 41 | €2,461 | €2,680 | +€220 | +8.9% |
| Cash at bank and in hand | 54/58 | €1,066 | €8,377 | +€7,311 | +686% |
| Deferred charges and accrued income | 490/1 | €43,671 | €39,827 | -€3,844 | -8.8% |
| Total equity and liabilities | 10/49 | €128,522 | €108,010 | -€20,512 | -16.0% |
| Equity | 10/15 | -€19,830 | €10,718 | +€30,548 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,290 | -€9,742 | +€30,548 | +75.8% |
| Amounts payable | 17/49 | €148,352 | €97,292 | -€51,060 | -34.4% |
| Amounts payable after more than one year | 17 | €49,351 | €23,160 | -€26,191 | -53.1% |
| Financial debts | 170/4 | €8,331 | - | -€8,331 | |
| Other amounts payable | 178/9 | €41,020 | €23,160 | -€17,860 | -43.5% |
| Amounts payable within one year | 42/48 | €99,001 | €73,660 | -€25,341 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €11,888 | €8,889 | -€2,999 | -25.2% |
| Financial debts | 43 | €12,838 | €8,076 | -€4,762 | -37.1% |
| Credit institutions | 430/8 | €12,838 | €8,076 | -€4,762 | -37.1% |
| Trade debts | 44 | €32,685 | €12,347 | -€20,337 | -62.2% |
| Suppliers | 440/4 | €32,685 | €12,347 | -€20,337 | -62.2% |
| Advances received on contracts in progress | 46 | €2,300 | - | -€2,300 | |
| Taxes, remuneration and social security | 45 | €39,290 | €44,270 | +€4,980 | +12.7% |
| Taxes | 450/3 | €14,592 | €32,844 | +€18,252 | +125% |
| Remuneration and social security | 454/9 | €24,698 | €11,426 | -€13,271 | -53.7% |
| Other amounts payable | 47/48 | - | €78 | +€78 | |
| Accrued charges and deferred income | 492/3 | - | €471 | +€471 | |
| Remuneration, social security and pensions | 62 | €219,540 | €153,881 | -€65,660 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,715 | €14,748 | +€2,033 | +16.0% |
| Other operating charges | 640/8 | €7,255 | €9,152 | +€1,896 | +26.1% |
| Non-recurring operating charges | 66A | - | €2,893 | +€2,893 | |
| Gross operating margin | 9900 | €248,926 | €224,381 | -€24,545 | -9.9% |
| Operating profit (loss) | 9901 | €9,415 | €43,708 | +€34,293 | +364% |
| Financial income | 75/76B | €8 | €74 | +€66 | +848% |
| Recurring financial income | 75 | €8 | €74 | +€66 | +848% |
| Financial charges | 65/66B | €6,886 | €11,074 | +€4,189 | +60.8% |
| Recurring financial charges | 65 | €6,886 | €11,074 | +€4,189 | +60.8% |
| Profit (loss) for the period before taxes | 9903 | €2,538 | €32,708 | +€30,170 | +1,189% |
| Income taxes | 67/77 | -€487 | €2,160 | +€2,647 | |
| Profit (loss) for the period | 9904 | €3,025 | €30,548 | +€27,523 | +910% |
| Profit (loss) for the period to be appropriated | 9905 | €3,025 | €30,548 | +€27,523 | +910% |
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 20 October 2026 via checked.be.