Jaande: 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.
Jaande
Largest movements
- Cash +€17,942
up €17,942 (+88.7%), from €20,225 to €38,167
mainly Net result for the year (+€12,252) and Depreciation (+€10,032)
- Tangible fixed assets -€8,771
down €8,771 (-20.1%), from €43,722 to €34,952
- Receivables within one year -€3,062
down €3,062 (-15.6%), from €19,649 to €16,587
of which Trade receivables: -€2,473
- Deferred charges and accrued income +€1,876
up €1,876 (+186.9%), from €1,004 to €2,879
- Reserves +€12,252
up €12,252 (+39.5%), from €31,011 to €43,263
- Debts after one year -€6,611
down €6,611 (-26.3%), from €25,128 to €18,517
- Tax, wage and social debts +€3,924
up €3,924 (+26.4%), from €14,890 to €18,814
- Accrued charges and deferred income -€2,562
down €2,562 (-56.6%), from €4,529 to €1,966
- Gross operating margin -€17,745
down €17,745 (-38.9%), from €45,645 to €27,900
- Depreciation +€5,310
up €5,310 (+112.4%), from €4,722 to €10,032
- Taxes -€4,469
down €4,469 (-49.8%), from €8,967 to €4,498
- Financial income +€892
up €892 (+827.9%), from €108 to €1,000
- Financial charges +€887
up €887 (+121.2%), from €732 to €1,619
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 | €84,599 | €92,584 | +€7,985 | +9.4% |
| Fixed assets | 21/28 | €43,722 | €34,952 | -€8,771 | -20.1% |
| Tangible fixed assets | 22/27 | €43,722 | €34,952 | -€8,771 | -20.1% |
| Furniture and vehicles | 24 | €43,722 | €34,952 | -€8,771 | -20.1% |
| Current assets | 29/58 | €40,877 | €57,633 | +€16,756 | +41.0% |
| Amounts receivable within one year | 40/41 | €19,649 | €16,587 | -€3,062 | -15.6% |
| Trade receivables | 40 | €16,199 | €13,727 | -€2,473 | -15.3% |
| Other amounts receivable | 41 | €3,449 | €2,860 | -€589 | -17.1% |
| Cash at bank and in hand | 54/58 | €20,225 | €38,167 | +€17,942 | +88.7% |
| Deferred charges and accrued income | 490/1 | €1,004 | €2,879 | +€1,876 | +186.9% |
| Total equity and liabilities | 10/49 | €84,599 | €92,584 | +€7,985 | +9.4% |
| Equity | 10/15 | €33,011 | €45,263 | +€12,252 | +37.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €31,011 | €43,263 | +€12,252 | +39.5% |
| Distributable reserves | 133 | €31,011 | €43,263 | +€12,252 | +39.5% |
| Amounts payable | 17/49 | €51,588 | €47,322 | -€4,267 | -8.3% |
| Amounts payable after more than one year | 17 | €25,128 | €18,517 | -€6,611 | -26.3% |
| Financial debts | 170/4 | €25,128 | €18,517 | -€6,611 | -26.3% |
| Amounts payable within one year | 42/48 | €21,931 | €26,838 | +€4,907 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €6,321 | €6,611 | +€290 | +4.6% |
| Trade debts | 44 | €720 | €1,413 | +€693 | +96.2% |
| Suppliers | 440/4 | €720 | €1,413 | +€693 | +96.2% |
| Taxes, remuneration and social security | 45 | €14,890 | €18,814 | +€3,924 | +26.4% |
| Taxes | 450/3 | €14,890 | €18,814 | +€3,924 | +26.4% |
| Accrued charges and deferred income | 492/3 | €4,529 | €1,966 | -€2,562 | -56.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,722 | €10,032 | +€5,310 | +112.4% |
| Other operating charges | 640/8 | €321 | €500 | +€179 | +55.7% |
| Gross operating margin | 9900 | €45,645 | €27,900 | -€17,745 | -38.9% |
| Operating profit (loss) | 9901 | €40,602 | €17,368 | -€23,234 | -57.2% |
| Financial income | 75/76B | €108 | €1,000 | +€892 | +827.9% |
| Recurring financial income | 75 | €108 | €1,000 | +€892 | +827.9% |
| Financial charges | 65/66B | €732 | €1,619 | +€887 | +121.2% |
| Recurring financial charges | 65 | €732 | €1,619 | +€887 | +121.2% |
| Profit (loss) for the period before taxes | 9903 | €39,978 | €16,750 | -€23,228 | -58.1% |
| Income taxes | 67/77 | €8,967 | €4,498 | -€4,469 | -49.8% |
| Profit (loss) for the period | 9904 | €31,011 | €12,252 | -€18,759 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,011 | €12,252 | -€18,759 | -60.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.