JACQUES JANI: 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.
JACQUES JANI
Largest movements
- Cash -€53,451
down €53,451 (-35.3%), from €151,423 to €97,972
mainly Contributions, distributions and other (-€192,285) and Debts after one year (-€72,002)
- Debts after one year -€72,002
down €72,002 (-17.2%), from €417,562 to €345,560
- Other debts +€41,714
up €41,714 (+14.3%), from €292,631 to €334,344
- Tax, wage and social debts -€35,034
down €35,034 (-60.9%), from €57,542 to €22,507
of which Taxes: -€35,034
- Gross operating margin +€15,475
up €15,475 (+4.8%), from €322,832 to €338,307
- Financial charges -€10,323
down €10,323 (-45.7%), from €22,606 to €12,282
- Depreciation +€7,435
up €7,435 (+19.7%), from €37,808 to €45,244
- Taxes +€3,827
up €3,827 (+4.9%), from €77,597 to €81,424
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 | €1,370,572 | €1,293,929 | -€76,642 | -5.6% |
| Fixed assets | 21/28 | €1,207,619 | €1,194,098 | -€13,521 | -1.1% |
| Tangible fixed assets | 22/27 | €1,207,594 | €1,194,073 | -€13,521 | -1.1% |
| Land and buildings | 22 | €1,206,343 | €1,180,523 | -€25,820 | -2.1% |
| Furniture and vehicles | 24 | €1,251 | €13,550 | +€12,299 | +983.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €162,953 | €99,831 | -€63,121 | -38.7% |
| Amounts receivable within one year | 40/41 | €10,285 | - | -€10,285 | |
| Trade receivables | 40 | €1,535 | - | -€1,535 | |
| Other amounts receivable | 41 | €8,750 | - | -€8,750 | |
| Cash at bank and in hand | 54/58 | €151,423 | €97,972 | -€53,451 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,246 | €1,860 | +€614 | +49.3% |
| Total equity and liabilities | 10/49 | €1,370,572 | €1,293,929 | -€76,642 | -5.6% |
| Equity | 10/15 | €523,354 | €518,177 | -€5,176 | -1.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €468,125 | €462,840 | -€5,285 | -1.1% |
| Distributable reserves | 133 | €468,125 | €462,840 | -€5,285 | -1.1% |
| Profit (loss) carried forward | 14 | €40,969 | €41,077 | +€109 | +0.3% |
| Amounts payable | 17/49 | €847,218 | €775,752 | -€71,466 | -8.4% |
| Amounts payable after more than one year | 17 | €417,562 | €345,560 | -€72,002 | -17.2% |
| Financial debts | 170/4 | €417,562 | €345,560 | -€72,002 | -17.2% |
| Amounts payable within one year | 42/48 | €423,378 | €429,997 | +€6,619 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €71,459 | €72,002 | +€543 | +0.8% |
| Trade debts | 44 | €1,747 | €1,143 | -€603 | -34.5% |
| Suppliers | 440/4 | €1,747 | €1,143 | -€603 | -34.5% |
| Taxes, remuneration and social security | 45 | €57,542 | €22,507 | -€35,034 | -60.9% |
| Taxes | 450/3 | €56,542 | €21,507 | -€35,034 | -62.0% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €292,631 | €334,344 | +€41,714 | +14.3% |
| Accrued charges and deferred income | 492/3 | €6,277 | €195 | -€6,083 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,808 | €45,244 | +€7,435 | +19.7% |
| Other operating charges | 640/8 | €10,569 | €12,252 | +€1,683 | +15.9% |
| Gross operating margin | 9900 | €322,832 | €338,307 | +€15,475 | +4.8% |
| Operating profit (loss) | 9901 | €274,455 | €280,812 | +€6,356 | +2.3% |
| Financial income | 75/76B | €1 | €3 | +€2 | +172.4% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +172.4% |
| Financial charges | 65/66B | €22,606 | €12,282 | -€10,323 | -45.7% |
| Recurring financial charges | 65 | €22,606 | €12,282 | -€10,323 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | €251,851 | €268,532 | +€16,682 | +6.6% |
| Income taxes | 67/77 | €77,597 | €81,424 | +€3,827 | +4.9% |
| Profit (loss) for the period | 9904 | €174,254 | €187,109 | +€12,855 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €174,254 | €187,109 | +€12,855 | +7.4% |
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 9 October 2026 via checked.be.