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
- Receivables within one year -€37,741
down €37,741 (-31.5%), from €119,890 to €82,149
of which Trade receivables: -€49,511
- Tangible fixed assets +€26,835
up €26,835 (+2.9%), from €928,156 to €954,991
of which Land and buildings: +€36,584
- Cash -€21,337
down €21,337 (-43.8%), from €48,737 to €27,400
mainly Investment in fixed assets (net) (-€82,656) and Other debts (-€53,191)
- Other debts -€53,191
down €53,191 (-20.4%), from €261,093 to €207,902
- Profit (loss) carried forward +€36,558
up €36,558 (+7.7%), from €473,920 to €510,478
- Debts after one year -€22,782
down €22,782 (-7.5%), from €303,813 to €281,031
of which Advances received on contracts in progress: -€11,494
- Gross operating margin +€22,707
up €22,707 (+23.7%), from €95,937 to €118,644
- Taxes +€6,524
up €6,524 (+97.3%), from €6,708 to €13,233
- Depreciation +€4,728
up €4,728 (+9.3%), from €51,093 to €55,821
- Other operating charges +€1,428
up €1,428 (+31.6%), from €4,524 to €5,952
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,098,822 | €1,067,309 | -€31,513 | -2.9% |
| Fixed assets | 21/28 | €928,231 | €955,066 | +€26,835 | +2.9% |
| Tangible fixed assets | 22/27 | €928,156 | €954,991 | +€26,835 | +2.9% |
| Land and buildings | 22 | €904,658 | €941,242 | +€36,584 | +4.0% |
| Plant, machinery and equipment | 23 | €666 | €2,066 | +€1,400 | +210.2% |
| Furniture and vehicles | 24 | €22,832 | €11,684 | -€11,149 | -48.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €170,591 | €112,243 | -€58,348 | -34.2% |
| Amounts receivable within one year | 40/41 | €119,890 | €82,149 | -€37,741 | -31.5% |
| Trade receivables | 40 | €61,611 | €12,100 | -€49,511 | -80.4% |
| Other amounts receivable | 41 | €58,279 | €70,049 | +€11,770 | +20.2% |
| Cash at bank and in hand | 54/58 | €48,737 | €27,400 | -€21,337 | -43.8% |
| Deferred charges and accrued income | 490/1 | €1,964 | €2,694 | +€730 | +37.2% |
| Total equity and liabilities | 10/49 | €1,098,822 | €1,067,309 | -€31,513 | -2.9% |
| Equity | 10/15 | €501,420 | €537,978 | +€36,558 | +7.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €473,920 | €510,478 | +€36,558 | +7.7% |
| Amounts payable | 17/49 | €597,402 | €529,331 | -€68,072 | -11.4% |
| Amounts payable after more than one year | 17 | €303,813 | €281,031 | -€22,782 | -7.5% |
| Trade debts | 175 | €128,455 | €117,168 | -€11,288 | -8.8% |
| Advances received on contracts in progress | 176 | €175,358 | €163,864 | -€11,494 | -6.6% |
| Amounts payable within one year | 42/48 | €292,536 | €248,299 | -€44,237 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €22,303 | €22,782 | +€479 | +2.1% |
| Trade debts | 44 | €1,064 | €3,807 | +€2,743 | +257.8% |
| Suppliers | 440/4 | €1,064 | €3,807 | +€2,743 | +257.8% |
| Taxes, remuneration and social security | 45 | €8,076 | €13,808 | +€5,732 | +71.0% |
| Taxes | 450/3 | €8,076 | €13,808 | +€5,732 | +71.0% |
| Other amounts payable | 47/48 | €261,093 | €207,902 | -€53,191 | -20.4% |
| Accrued charges and deferred income | 492/3 | €1,053 | - | -€1,053 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,093 | €55,821 | +€4,728 | +9.3% |
| Other operating charges | 640/8 | €4,524 | €5,952 | +€1,428 | +31.6% |
| Gross operating margin | 9900 | €95,937 | €118,644 | +€22,707 | +23.7% |
| Operating profit (loss) | 9901 | €40,320 | €56,870 | +€16,551 | +41.0% |
| Financial income | 75/76B | €4 | €357 | +€352 | +8232.9% |
| Recurring financial income | 75 | €4 | €357 | +€352 | +8232.9% |
| Financial charges | 65/66B | €7,773 | €7,436 | -€337 | -4.3% |
| Recurring financial charges | 65 | €7,773 | €7,436 | -€337 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €32,551 | €49,791 | +€17,240 | +53.0% |
| Income taxes | 67/77 | €6,708 | €13,233 | +€6,524 | +97.3% |
| Profit (loss) for the period | 9904 | €25,843 | €36,558 | +€10,716 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,843 | €36,558 | +€10,716 | +41.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.