ANASS & JAJA: 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.
ANASS & JAJA
Largest movements
- Cash +€17,081
up €17,081 (+2,942%), from €581 to €17,661
mainly Net result for the year (+€13,148) and Tax, wage and social debts (+€3,076)
- Tangible fixed assets -€338
down €338 (-49.8%), from €680 to €341
- Profit (loss) carried forward +€13,148
up €13,148 (+51.2%), from -€25,663 to -€12,514
- Tax, wage and social debts +€3,076
up €3,076 (+31.5%), from €9,753 to €12,829
of which Taxes: +€5,713
- Other debts +€1,394
up €1,394 (+6.8%), from €20,452 to €21,846
- Trade debts -€686
down €686 (-42.1%), from €1,629 to €943
- Gross operating margin +€44,158
up €44,158, from -€3,325 to €40,833
- Taxes +€9,127
new in 2023: €9,127
- Staff costs -€7,035
down €7,035 (-41.8%), from €16,821 to €9,787
- Other operating charges +€5,570
up €5,570 (+256%), from €2,174 to €7,744
- Financial income -€830
down €830 (-70.9%), from €1,171 to €341
of which Financial income: -€830
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,171 | €23,103 | +€16,932 | +274% |
| Fixed assets | 21/28 | €680 | €341 | -€338 | -49.8% |
| Tangible fixed assets | 22/27 | €680 | €341 | -€338 | -49.8% |
| Plant, machinery and equipment | 23 | €680 | €341 | -€338 | -49.8% |
| Current assets | 29/58 | €5,491 | €22,761 | +€17,271 | +315% |
| Stocks and contracts in progress | 3 | €4,796 | €4,943 | +€148 | +3.1% |
| Stocks | 30/36 | €4,796 | €4,943 | +€148 | +3.1% |
| Amounts receivable within one year | 40/41 | €115 | €157 | +€42 | +36.7% |
| Other amounts receivable | 41 | €115 | €157 | +€42 | +36.7% |
| Cash at bank and in hand | 54/58 | €581 | €17,661 | +€17,081 | +2,942% |
| Total equity and liabilities | 10/49 | €6,171 | €23,103 | +€16,932 | +274% |
| Equity | 10/15 | -€25,663 | -€12,514 | +€13,148 | +51.2% |
| Profit (loss) carried forward | 14 | -€25,663 | -€12,514 | +€13,148 | +51.2% |
| Amounts payable | 17/49 | €31,834 | €35,617 | +€3,784 | +11.9% |
| Amounts payable within one year | 42/48 | €31,834 | €35,617 | +€3,784 | +11.9% |
| Trade debts | 44 | €1,629 | €943 | -€686 | -42.1% |
| Suppliers | 440/4 | €1,629 | €943 | -€686 | -42.1% |
| Taxes, remuneration and social security | 45 | €9,753 | €12,829 | +€3,076 | +31.5% |
| Taxes | 450/3 | €7,116 | €12,829 | +€5,713 | +80.3% |
| Remuneration and social security | 454/9 | €2,637 | - | -€2,637 | |
| Other amounts payable | 47/48 | €20,452 | €21,846 | +€1,394 | +6.8% |
| Remuneration, social security and pensions | 62 | €16,821 | €9,787 | -€7,035 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €674 | €338 | -€336 | -49.8% |
| Other operating charges | 640/8 | €2,174 | €7,744 | +€5,570 | +256% |
| Gross operating margin | 9900 | -€3,325 | €40,833 | +€44,158 | |
| Operating profit (loss) | 9901 | -€22,994 | €22,964 | +€45,958 | |
| Financial income | 75/76B | €1,171 | €341 | -€830 | -70.9% |
| Recurring financial income | 75 | €1,171 | €341 | -€830 | -70.9% |
| Non-recurring financial income | 76B | €1,171 | €341 | -€830 | -70.9% |
| Financial charges | 65/66B | €389 | €1,029 | +€640 | +164% |
| Recurring financial charges | 65 | €389 | €1,029 | +€640 | +164% |
| Profit (loss) for the period before taxes | 9903 | -€22,212 | €22,275 | +€44,488 | |
| Income taxes | 67/77 | - | €9,127 | +€9,127 | |
| Profit (loss) for the period | 9904 | -€22,212 | €13,148 | +€35,361 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,212 | €13,148 | +€35,361 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.