Jana: 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.
Jana
Largest movements
- Cash +€6,103
up €6,103 (+61.2%), from €9,981 to €16,084
mainly Net result for the year (+€4,463) and Depreciation (+€1,480)
- Tangible fixed assets -€1,480
down €1,480 (-2.2%), from €66,078 to €64,598
- Reserves +€4,463
up €4,463 (+5.4%), from €82,840 to €87,303
of which Distributable reserves: +€4,463
- Tax, wage and social debts +€1,251
up €1,251 (+276.2%), from €453 to €1,704
- Gross operating margin +€3,593
up €3,593 (+26.0%), from €13,840 to €17,433
- Other operating charges +€1,653
up €1,653 (+20.4%), from €8,090 to €9,743
- Taxes +€1,237
up €1,237 (+264.7%), from €467 to €1,704
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 | €115,791 | €121,505 | +€5,714 | +4.9% |
| Fixed assets | 21/28 | €66,078 | €64,598 | -€1,480 | -2.2% |
| Tangible fixed assets | 22/27 | €66,078 | €64,598 | -€1,480 | -2.2% |
| Land and buildings | 22 | €66,078 | €64,598 | -€1,480 | -2.2% |
| Current assets | 29/58 | €49,713 | €56,907 | +€7,194 | +14.5% |
| Amounts receivable within one year | 40/41 | €38,233 | €39,323 | +€1,090 | +2.9% |
| Other amounts receivable | 41 | €38,233 | €39,323 | +€1,090 | +2.9% |
| Cash at bank and in hand | 54/58 | €9,981 | €16,084 | +€6,103 | +61.2% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €115,791 | €121,505 | +€5,714 | +4.9% |
| Equity | 10/15 | €101,440 | €105,903 | +€4,463 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,840 | €87,303 | +€4,463 | +5.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €80,980 | €85,443 | +€4,463 | +5.5% |
| Amounts payable | 17/49 | €14,351 | €15,602 | +€1,251 | +8.7% |
| Amounts payable within one year | 42/48 | €14,351 | €15,602 | +€1,251 | +8.7% |
| Taxes, remuneration and social security | 45 | €453 | €1,704 | +€1,251 | +276.2% |
| Taxes | 450/3 | €453 | €1,704 | +€1,251 | +276.2% |
| Other amounts payable | 47/48 | €13,898 | €13,898 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,480 | €1,480 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,090 | €9,743 | +€1,653 | +20.4% |
| Gross operating margin | 9900 | €13,840 | €17,433 | +€3,593 | +26.0% |
| Operating profit (loss) | 9901 | €4,270 | €6,211 | +€1,940 | +45.4% |
| Financial income | 75/76B | €84 | €0 | -€84 | -99.9% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -99.9% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €4,315 | €6,167 | +€1,852 | +42.9% |
| Income taxes | 67/77 | €467 | €1,704 | +€1,237 | +264.7% |
| Profit (loss) for the period | 9904 | €3,848 | €4,463 | +€615 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,848 | €4,463 | +€615 | +16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.