JANA: 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.
JANA
Largest movements
- Cash +€4,641
up €4,641 (+911%), from €509 to €5,150
mainly Trade debts (+€5,982) and Other debts (+€4,579)
- Stocks and contracts +€2,445
up €2,445 (+37.4%), from €6,533 to €8,978
- Tangible fixed assets -€676
down €676 (-25.0%), from €2,705 to €2,029
of which Plant, machinery and equipment: -€676
- Trade debts +€5,982
up €5,982 (+113%), from €5,297 to €11,280
of which Suppliers: +€7,482
- Other debts +€4,579
up €4,579 (+27.5%), from €16,666 to €21,245
- Profit (loss) carried forward -€3,622
down €3,622 (-20.1%), from -€18,025 to -€21,647
- Tax, wage and social debts -€530
down €530 (-40.5%), from €1,309 to €779
- Purchases and services -€18,104
no longer reported in 2025 (was €18,104)
- Turnover -€15,938
no longer reported in 2025 (was €15,938)
- Depreciation -€826
down €826 (-55.0%), from €1,503 to €676
- Gross operating margin -€645
down €645 (-29.8%), from -€2,166 to -€2,810
- Other operating charges -€387
no longer reported in 2025 (was €387)
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.
Derived cash bridge
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 | €9,747 | €16,157 | +€6,410 | +65.8% |
| Fixed assets | 21/28 | €2,705 | €2,029 | -€676 | -25.0% |
| Tangible fixed assets | 22/27 | €2,705 | €2,029 | -€676 | -25.0% |
| Plant, machinery and equipment | 23 | €2,705 | €2,029 | -€676 | -25.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €7,042 | €14,128 | +€7,086 | +101% |
| Stocks and contracts in progress | 3 | €6,533 | €8,978 | +€2,445 | +37.4% |
| Stocks | 30/36 | €6,533 | €8,978 | +€2,445 | +37.4% |
| Cash at bank and in hand | 54/58 | €509 | €5,150 | +€4,641 | +911% |
| Total equity and liabilities | 10/49 | €9,747 | €16,157 | +€6,410 | +65.8% |
| Equity | 10/15 | -€13,525 | -€17,147 | -€3,622 | -26.8% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,025 | -€21,647 | -€3,622 | -20.1% |
| Amounts payable | 17/49 | €23,272 | €33,303 | +€10,031 | +43.1% |
| Amounts payable within one year | 42/48 | €23,272 | €33,303 | +€10,031 | +43.1% |
| Trade debts | 44 | €5,297 | €11,280 | +€5,982 | +113% |
| Suppliers | 440/4 | €3,797 | €11,280 | +€7,482 | +197% |
| Bills of exchange payable | 441 | €1,500 | - | -€1,500 | |
| Taxes, remuneration and social security | 45 | €1,309 | €779 | -€530 | -40.5% |
| Taxes | 450/3 | €1,309 | €779 | -€530 | -40.5% |
| Other amounts payable | 47/48 | €16,666 | €21,245 | +€4,579 | +27.5% |
| Turnover | 70 | €15,938 | - | -€15,938 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,104 | - | -€18,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €676 | -€826 | -55.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€2,166 | -€2,810 | -€645 | -29.8% |
| Operating profit (loss) | 9901 | -€4,056 | -€3,487 | +€569 | +14.0% |
| Financial charges | 65/66B | €153 | €135 | -€18 | -11.9% |
| Recurring financial charges | 65 | €153 | €135 | -€18 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,209 | -€3,622 | +€587 | +14.0% |
| Profit (loss) for the period | 9904 | -€4,209 | -€3,622 | +€587 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,209 | -€3,622 | +€587 | +14.0% |
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 31 October 2026 via checked.be.