JAANSE: 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.
JAANSE
Largest movements
- Tangible fixed assets -€13,033
down €13,033 (-86.6%), from €15,046 to €2,013
of which Plant, machinery and equipment: -€12,212
- Cash -€7,363
down €7,363 (-17.4%), from €42,409 to €35,046
mainly Current portion of long-term debt (-€7,502) and Receivables within one year (-€4,879)
- Receivables within one year +€4,879
up €4,879 (+110.5%), from €4,417 to €9,297
of which Other amounts receivable: +€6,845
- Current portion of long-term debt -€7,502
down €7,502 (-100.0%), from €7,502 to €0
- Profit (loss) carried forward -€4,557
new in 2025: -€4,557
- Tax, wage and social debts -€3,366
down €3,366 (-52.6%), from €6,403 to €3,037
- Trade debts +€1,344
up €1,344 (+87.8%), from €1,531 to €2,875
- Debts after one year -€1,187
down €1,187 (-100.0%), from €1,187 to €0
- Gross operating margin -€35,742
down €35,742, from €33,079 to -€2,662
- Depreciation -€5,866
down €5,866 (-80.2%), from €7,311 to €1,445
- Taxes -€5,037
down €5,037 (-100.0%), from €5,037 to €0
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 | €61,872 | €46,604 | -€15,268 | -24.7% |
| Fixed assets | 21/28 | €15,046 | €2,013 | -€13,033 | -86.6% |
| Tangible fixed assets | 22/27 | €15,046 | €2,013 | -€13,033 | -86.6% |
| Plant, machinery and equipment | 23 | €13,407 | €1,195 | -€12,212 | -91.1% |
| Furniture and vehicles | 24 | €1,639 | €818 | -€821 | -50.1% |
| Current assets | 29/58 | €46,826 | €44,591 | -€2,235 | -4.8% |
| Amounts receivable within one year | 40/41 | €4,417 | €9,297 | +€4,879 | +110.5% |
| Trade receivables | 40 | €1,966 | €0 | -€1,966 | -100.0% |
| Other amounts receivable | 41 | €2,451 | €9,297 | +€6,845 | +279.2% |
| Cash at bank and in hand | 54/58 | €42,409 | €35,046 | -€7,363 | -17.4% |
| Deferred charges and accrued income | 490/1 | €0 | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €61,872 | €46,604 | -€15,268 | -24.7% |
| Equity | 10/15 | €45,250 | €40,693 | -€4,557 | -10.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,250 | €42,250 | = | 0.0% |
| Distributable reserves | 133 | €42,250 | €42,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,557 | -€4,557 | |
| Amounts payable | 17/49 | €16,622 | €5,911 | -€10,711 | -64.4% |
| Amounts payable after more than one year | 17 | €1,187 | €0 | -€1,187 | -100.0% |
| Financial debts | 170/4 | €1,187 | €0 | -€1,187 | -100.0% |
| Amounts payable within one year | 42/48 | €15,435 | €5,911 | -€9,524 | -61.7% |
| Current portion of amounts payable after more than one year | 42 | €7,502 | €0 | -€7,502 | -100.0% |
| Trade debts | 44 | €1,531 | €2,875 | +€1,344 | +87.8% |
| Suppliers | 440/4 | €1,531 | €2,875 | +€1,344 | +87.8% |
| Taxes, remuneration and social security | 45 | €6,403 | €3,037 | -€3,366 | -52.6% |
| Taxes | 450/3 | €6,403 | €3,037 | -€3,366 | -52.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €7,664 | €3,412 | -€4,251 | -55.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,311 | €1,445 | -€5,866 | -80.2% |
| Other operating charges | 640/8 | €362 | €466 | +€104 | +28.7% |
| Gross operating margin | 9900 | €33,079 | -€2,662 | -€35,742 | |
| Operating profit (loss) | 9901 | €25,406 | -€4,573 | -€29,979 | |
| Financial income | 75/76B | €131 | €249 | +€118 | +90.5% |
| Recurring financial income | 75 | €131 | €249 | +€118 | +90.5% |
| Financial charges | 65/66B | €363 | €233 | -€130 | -35.8% |
| Recurring financial charges | 65 | €363 | €233 | -€130 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €25,174 | -€4,557 | -€29,731 | |
| Income taxes | 67/77 | €5,037 | €0 | -€5,037 | -100.0% |
| Profit (loss) for the period | 9904 | €20,137 | -€4,557 | -€24,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,137 | -€4,557 | -€24,694 |
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 1 October 2026 via checked.be.