FOX & JANE: 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.
FOX & JANE
Largest movements
- Cash -€30,408
down €30,408 (-42.6%), from €71,318 to €40,910
mainly Receivables within one year (-€26,549) and Tax, wage and social debts (-€13,265)
- Receivables within one year +€26,549
up €26,549 (+295%), from €9,001 to €35,550
of which Other amounts receivable: +€18,323
- Tangible fixed assets +€3,191
up €3,191 (+6.9%), from €46,101 to €49,293
of which Furniture and vehicles: +€2,732
- Intangible fixed assets -€2,035
down €2,035 (-11.9%), from €17,079 to €15,044
- Tax, wage and social debts -€13,265
down €13,265 (-82.9%), from €16,001 to €2,737
of which Taxes: -€12,929
- Trade debts +€10,295
up €10,295 (+548%), from €1,879 to €12,173
- Debts after one year -€6,529
down €6,529 (-27.3%), from €23,933 to €17,404
- Profit (loss) carried forward +€5,790
up €5,790 (+6.3%), from €91,480 to €97,270
- Gross operating margin -€38,547
down €38,547 (-56.5%), from €68,259 to €29,713
- Taxes -€6,375
down €6,375 (-53.3%), from €11,955 to €5,580
- Depreciation +€3,733
up €3,733 (+49.0%), from €7,614 to €11,347
- Other operating charges +€1,593
up €1,593 (+121%), from €1,313 to €2,906
- Financial charges -€781
down €781 (-14.1%), from €5,548 to €4,767
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 | €144,500 | €141,897 | -€2,602 | -1.8% |
| Fixed assets | 21/28 | €63,180 | €64,337 | +€1,157 | +1.8% |
| Intangible fixed assets | 21 | €17,079 | €15,044 | -€2,035 | -11.9% |
| Tangible fixed assets | 22/27 | €46,101 | €49,293 | +€3,191 | +6.9% |
| Plant, machinery and equipment | 23 | €41,293 | €41,753 | +€459 | +1.1% |
| Furniture and vehicles | 24 | €4,808 | €7,540 | +€2,732 | +56.8% |
| Current assets | 29/58 | €81,320 | €77,560 | -€3,759 | -4.6% |
| Amounts receivable within one year | 40/41 | €9,001 | €35,550 | +€26,549 | +295% |
| Trade receivables | 40 | €1,360 | €9,586 | +€8,226 | +605% |
| Other amounts receivable | 41 | €7,641 | €25,964 | +€18,323 | +240% |
| Cash at bank and in hand | 54/58 | €71,318 | €40,910 | -€30,408 | -42.6% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,100 | +€100 | +10.0% |
| Total equity and liabilities | 10/49 | €144,500 | €141,897 | -€2,602 | -1.8% |
| Equity | 10/15 | €94,480 | €100,270 | +€5,790 | +6.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,480 | €97,270 | +€5,790 | +6.3% |
| Amounts payable | 17/49 | €50,020 | €41,627 | -€8,393 | -16.8% |
| Amounts payable after more than one year | 17 | €23,933 | €17,404 | -€6,529 | -27.3% |
| Financial debts | 170/4 | €23,933 | €17,404 | -€6,529 | -27.3% |
| Amounts payable within one year | 42/48 | €26,086 | €24,223 | -€1,863 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €8,206 | €9,313 | +€1,107 | +13.5% |
| Trade debts | 44 | €1,879 | €12,173 | +€10,295 | +548% |
| Suppliers | 440/4 | €1,879 | €12,173 | +€10,295 | +548% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,001 | €2,737 | -€13,265 | -82.9% |
| Taxes | 450/3 | €15,665 | €2,737 | -€12,929 | -82.5% |
| Remuneration and social security | 454/9 | €336 | €0 | -€336 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,614 | €11,347 | +€3,733 | +49.0% |
| Other operating charges | 640/8 | €1,313 | €2,906 | +€1,593 | +121% |
| Gross operating margin | 9900 | €68,259 | €29,713 | -€38,547 | -56.5% |
| Operating profit (loss) | 9901 | €59,333 | €15,460 | -€43,873 | -73.9% |
| Financial income | 75/76B | €101 | €677 | +€577 | +574% |
| Recurring financial income | 75 | €101 | €677 | +€577 | +574% |
| Financial charges | 65/66B | €5,548 | €4,767 | -€781 | -14.1% |
| Recurring financial charges | 65 | €5,548 | €4,767 | -€781 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €53,886 | €11,370 | -€42,516 | -78.9% |
| Income taxes | 67/77 | €11,955 | €5,580 | -€6,375 | -53.3% |
| Profit (loss) for the period | 9904 | €41,931 | €5,790 | -€36,141 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,931 | €5,790 | -€36,141 | -86.2% |
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 28 October 2026 via checked.be.