JANA GROUP: 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 GROUP
Largest movements
- Stocks and contracts +€2,561
new in 2023: €2,561
- Cash -€541
down €541 (-19.4%), from €2,782 to €2,241
mainly Net result for the year (-€8,683) and Other debts (-€4,516)
- Financial fixed assets +€60
new in 2023: €60
- Tax, wage and social debts +€11,710
up €11,710 (+494%), from €2,370 to €14,080
of which Remuneration and social security: +€6,600
- Profit (loss) carried forward -€8,683
down €8,683 (-87.2%), from -€9,963 to -€18,646
- Other debts -€4,516
down €4,516 (-90.0%), from €5,018 to €502
- Trade debts +€3,258
up €3,258 (+154%), from €2,110 to €5,368
- Accrued charges and deferred income +€269
new in 2023: €269
- Gross operating margin +€5,652
up €5,652 (+60.2%), from -€9,391 to -€3,739
- Other operating charges +€3,032
up €3,032 (+561%), from €540 to €3,572
- Financial charges +€1,335
up €1,335 (+4,172%), from €32 to €1,367
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,535 | €5,573 | +€2,038 | +57.7% |
| Fixed assets | 21/28 | - | €60 | +€60 | |
| Financial fixed assets | 28 | - | €60 | +€60 | |
| Current assets | 29/58 | €3,535 | €5,513 | +€1,978 | +56.0% |
| Stocks and contracts in progress | 3 | - | €2,561 | +€2,561 | |
| Stocks | 30/36 | - | €2,561 | +€2,561 | |
| Amounts receivable within one year | 40/41 | €753 | €711 | -€42 | -5.6% |
| Trade receivables | 40 | €673 | €711 | +€38 | +5.6% |
| Other amounts receivable | 41 | €80 | - | -€80 | |
| Cash at bank and in hand | 54/58 | €2,782 | €2,241 | -€541 | -19.4% |
| Total equity and liabilities | 10/49 | €3,535 | €5,573 | +€2,038 | +57.7% |
| Equity | 10/15 | -€5,963 | -€14,646 | -€8,683 | -146% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,963 | -€18,646 | -€8,683 | -87.2% |
| Amounts payable | 17/49 | €9,498 | €20,219 | +€10,721 | +113% |
| Amounts payable within one year | 42/48 | €9,498 | €19,950 | +€10,452 | +110% |
| Trade debts | 44 | €2,110 | €5,368 | +€3,258 | +154% |
| Suppliers | 440/4 | €2,110 | €5,368 | +€3,258 | +154% |
| Taxes, remuneration and social security | 45 | €2,370 | €14,080 | +€11,710 | +494% |
| Taxes | 450/3 | €2,370 | €7,480 | +€5,110 | +216% |
| Remuneration and social security | 454/9 | - | €6,600 | +€6,600 | |
| Other amounts payable | 47/48 | €5,018 | €502 | -€4,516 | -90.0% |
| Accrued charges and deferred income | 492/3 | - | €269 | +€269 | |
| Other operating charges | 640/8 | €540 | €3,572 | +€3,032 | +561% |
| Non-recurring operating charges | 66A | - | €7 | +€7 | |
| Gross operating margin | 9900 | -€9,391 | -€3,739 | +€5,652 | +60.2% |
| Operating profit (loss) | 9901 | -€9,931 | -€7,318 | +€2,613 | +26.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €32 | €1,367 | +€1,335 | +4,172% |
| Recurring financial charges | 65 | €32 | €1,367 | +€1,335 | +4,172% |
| Profit (loss) for the period before taxes | 9903 | -€9,963 | -€8,683 | +€1,280 | +12.8% |
| Profit (loss) for the period | 9904 | -€9,963 | -€8,683 | +€1,280 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,963 | -€8,683 | +€1,280 | +12.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.