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 +€370,238
up €370,238 (+129.5%), from €286,000 to €656,238
of which Other amounts receivable: +€394,000
- Cash +€220,778
up €220,778 (+743.2%), from €29,706 to €250,484
mainly Net result for the year (+€346,905) and Other debts (+€130,686)
- Financial fixed assets +€74,950
up €74,950 (+99.8%), from €75,100 to €150,050
- Profit (loss) carried forward +€346,905
up €346,905 (+796.7%), from €43,540 to €390,445
- Other debts +€130,686
up €130,686 (+105.4%), from €124,039 to €254,725
- Trade debts +€97,174
up €97,174 (+229.8%), from €42,292 to €139,466
- Tax, wage and social debts +€95,724
up €95,724 (+705.9%), from €13,560 to €109,284
of which Taxes: +€101,481
- Gross operating margin +€369,958
up €369,958 (+102.5%), from €360,985 to €730,942
- Taxes +€120,167
new in 2025: €120,167
- Staff costs -€41,011
down €41,011 (-30.1%), from €136,309 to €95,299
- Other operating charges +€39,796
up €39,796 (+37.0%), from €107,558 to €147,354
- Financial charges +€16,892
up €16,892 (+728.3%), from €2,320 to €19,212
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 | €393,075 | €1,056,772 | +€663,697 | +168.8% |
| Fixed assets | 21/28 | €77,107 | €150,050 | +€72,943 | +94.6% |
| Tangible fixed assets | 22/27 | €2,007 | - | -€2,007 | |
| Other tangible fixed assets | 26 | €2,007 | - | -€2,007 | |
| Financial fixed assets | 28 | €75,100 | €150,050 | +€74,950 | +99.8% |
| Current assets | 29/58 | €315,969 | €906,722 | +€590,754 | +187.0% |
| Amounts receivable within one year | 40/41 | €286,000 | €656,238 | +€370,238 | +129.5% |
| Trade receivables | 40 | €286,000 | €262,238 | -€23,762 | -8.3% |
| Other amounts receivable | 41 | - | €394,000 | +€394,000 | |
| Cash at bank and in hand | 54/58 | €29,706 | €250,484 | +€220,778 | +743.2% |
| Deferred charges and accrued income | 490/1 | €262 | - | -€262 | |
| Total equity and liabilities | 10/49 | €393,075 | €1,056,772 | +€663,697 | +168.8% |
| Equity | 10/15 | €205,567 | €552,471 | +€346,905 | +168.8% |
| Contributions | 10/11 | €147,297 | €147,297 | = | 0.0% |
| Reserves | 13 | €14,730 | €14,730 | = | 0.0% |
| Distributable reserves | 133 | €14,730 | €14,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,540 | €390,445 | +€346,905 | +796.7% |
| Amounts payable | 17/49 | €187,509 | €504,301 | +€316,792 | +168.9% |
| Amounts payable within one year | 42/48 | €179,891 | €503,474 | +€323,583 | +179.9% |
| Trade debts | 44 | €42,292 | €139,466 | +€97,174 | +229.8% |
| Suppliers | 440/4 | €42,292 | €139,466 | +€97,174 | +229.8% |
| Taxes, remuneration and social security | 45 | €13,560 | €109,284 | +€95,724 | +705.9% |
| Taxes | 450/3 | €650 | €102,131 | +€101,481 | +15610.3% |
| Remuneration and social security | 454/9 | €12,910 | €7,152 | -€5,757 | -44.6% |
| Other amounts payable | 47/48 | €124,039 | €254,725 | +€130,686 | +105.4% |
| Accrued charges and deferred income | 492/3 | €7,618 | €827 | -€6,791 | -89.1% |
| Remuneration, social security and pensions | 62 | €136,309 | €95,299 | -€41,011 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,007 | +€2,007 | |
| Other operating charges | 640/8 | €107,558 | €147,354 | +€39,796 | +37.0% |
| Gross operating margin | 9900 | €360,985 | €730,942 | +€369,958 | +102.5% |
| Operating profit (loss) | 9901 | €117,117 | €486,283 | +€369,166 | +315.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €2,320 | €19,212 | +€16,892 | +728.3% |
| Recurring financial charges | 65 | €2,320 | €19,212 | +€16,892 | +728.3% |
| Profit (loss) for the period before taxes | 9903 | €114,798 | €467,071 | +€352,274 | +306.9% |
| Income taxes | 67/77 | - | €120,167 | +€120,167 | |
| Profit (loss) for the period | 9904 | €114,798 | €346,905 | +€232,107 | +202.2% |
| Profit (loss) for the period to be appropriated | 9905 | €114,798 | €346,905 | +€232,107 | +202.2% |
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 6 October 2026 via checked.be.