Jana Mathys: 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 Mathys
Largest movements
- Receivables within one year +€8,471
up €8,471 (+18.2%), from €46,552 to €55,024
of which Other amounts receivable: +€6,912
- Cash +€3,035
up €3,035 (+758%), from €401 to €3,436
mainly Net result for the year (+€15,582) and Tax, wage and social debts (+€3,975)
- Deferred charges and accrued income -€1,307
down €1,307 (-17.5%), from €7,448 to €6,141
- Reserves +€14,749
up €14,749 (+53.2%), from €27,732 to €42,481
- Trade debts -€10,519
down €10,519 (-80.7%), from €13,039 to €2,521
- Tax, wage and social debts +€3,975
up €3,975 (+42.3%), from €9,391 to €13,366
- Other debts +€833
new in 2025: €833
- Accrued charges and deferred income +€741
up €741 (+8,394%), from €9 to €750
- Gross operating margin -€11,350
down €11,350 (-31.8%), from €35,659 to €24,309
- Financial charges +€3,111
up €3,111 (+1,381%), from €225 to €3,336
- Taxes -€1,552
down €1,552 (-21.9%), from €7,083 to €5,532
- Depreciation -€1,023
down €1,023 (-70.9%), from €1,443 to €420
- Other operating charges +€545
up €545 (+99.5%), from €548 to €1,093
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 | €55,172 | €64,951 | +€9,780 | +17.7% |
| Formation expenses | 20 | €95 | €0 | -€95 | -100% |
| Fixed assets | 21/28 | €676 | €351 | -€325 | -48.1% |
| Tangible fixed assets | 22/27 | €676 | €351 | -€325 | -48.1% |
| Plant, machinery and equipment | 23 | €676 | €351 | -€325 | -48.1% |
| Current assets | 29/58 | €54,401 | €64,600 | +€10,200 | +18.7% |
| Amounts receivable within one year | 40/41 | €46,552 | €55,024 | +€8,471 | +18.2% |
| Trade receivables | 40 | €13,623 | €15,182 | +€1,559 | +11.4% |
| Other amounts receivable | 41 | €32,929 | €39,842 | +€6,912 | +21.0% |
| Cash at bank and in hand | 54/58 | €401 | €3,436 | +€3,035 | +758% |
| Deferred charges and accrued income | 490/1 | €7,448 | €6,141 | -€1,307 | -17.5% |
| Total equity and liabilities | 10/49 | €55,172 | €64,951 | +€9,780 | +17.7% |
| Equity | 10/15 | €32,732 | €47,481 | +€14,749 | +45.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,732 | €42,481 | +€14,749 | +53.2% |
| Distributable reserves | 133 | €27,732 | €42,481 | +€14,749 | +53.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €22,439 | €17,470 | -€4,969 | -22.1% |
| Amounts payable within one year | 42/48 | €22,430 | €16,720 | -€5,710 | -25.5% |
| Trade debts | 44 | €13,039 | €2,521 | -€10,519 | -80.7% |
| Suppliers | 440/4 | €13,039 | €2,521 | -€10,519 | -80.7% |
| Taxes, remuneration and social security | 45 | €9,391 | €13,366 | +€3,975 | +42.3% |
| Taxes | 450/3 | €9,391 | €13,366 | +€3,975 | +42.3% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €9 | €750 | +€741 | +8,394% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,443 | €420 | -€1,023 | -70.9% |
| Other operating charges | 640/8 | €548 | €1,093 | +€545 | +99.5% |
| Gross operating margin | 9900 | €35,659 | €24,309 | -€11,350 | -31.8% |
| Operating profit (loss) | 9901 | €33,668 | €22,796 | -€10,872 | -32.3% |
| Financial income | 75/76B | €1,373 | €1,653 | +€280 | +20.4% |
| Recurring financial income | 75 | €1,373 | €1,653 | +€280 | +20.4% |
| Financial charges | 65/66B | €225 | €3,336 | +€3,111 | +1,381% |
| Recurring financial charges | 65 | €225 | €3,336 | +€3,111 | +1,381% |
| Profit (loss) for the period before taxes | 9903 | €34,816 | €21,113 | -€13,702 | -39.4% |
| Income taxes | 67/77 | €7,083 | €5,532 | -€1,552 | -21.9% |
| Profit (loss) for the period | 9904 | €27,732 | €15,582 | -€12,151 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,732 | €15,582 | -€12,151 | -43.8% |
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 17 October 2026 via checked.be.