JANA OPTICS: 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 OPTICS
Largest movements
- Stocks and contracts +€28,355
up €28,355 (+42.0%), from €67,505 to €95,860
- Tax, wage and social debts +€22,595
up €22,595 (+146%), from €15,499 to €38,094
of which Remuneration and social security: +€26,457
- Other debts -€16,530
down €16,530 (-18.2%), from €90,766 to €74,236
- Profit (loss) carried forward +€12,935
up €12,935, from -€3,818 to €9,117
- Short-term financial debts +€7,813
new in 2025: €7,813
- Depreciation -€10,054
no longer reported in 2025 (was €10,054)
- Staff costs +€3,767
up €3,767, from -€3,600 to €167
- Financial charges -€2,710
down €2,710 (-46.6%), from €5,812 to €3,102
- Gross operating margin +€1,016
up €1,016 (+6.5%), from €15,531 to €16,546
- Other operating charges +€343
new in 2025: €343
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 | €133,069 | €159,965 | +€26,896 | +20.2% |
| Fixed assets | 21/28 | €45,814 | €45,814 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,814 | €38,814 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,200 | €4,200 | = | 0.0% |
| Furniture and vehicles | 24 | €34,614 | €34,614 | = | 0.0% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €87,255 | €114,151 | +€26,896 | +30.8% |
| Stocks and contracts in progress | 3 | €67,505 | €95,860 | +€28,355 | +42.0% |
| Stocks | 30/36 | €67,505 | €95,860 | +€28,355 | +42.0% |
| Amounts receivable within one year | 40/41 | €14,974 | €14,190 | -€784 | -5.2% |
| Other amounts receivable | 41 | €14,974 | €14,190 | -€784 | -5.2% |
| Cash at bank and in hand | 54/58 | €4,776 | €4,101 | -€676 | -14.1% |
| Total equity and liabilities | 10/49 | €133,069 | €159,965 | +€26,896 | +20.2% |
| Equity | 10/15 | €16,182 | €29,117 | +€12,935 | +79.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,818 | €9,117 | +€12,935 | |
| Amounts payable | 17/49 | €116,887 | €130,848 | +€13,961 | +11.9% |
| Amounts payable within one year | 42/48 | €116,887 | €130,848 | +€13,961 | +11.9% |
| Financial debts | 43 | - | €7,813 | +€7,813 | |
| Credit institutions | 430/8 | - | €7,813 | +€7,813 | |
| Trade debts | 44 | €10,623 | €10,706 | +€83 | +0.8% |
| Suppliers | 440/4 | €10,623 | €10,706 | +€83 | +0.8% |
| Taxes, remuneration and social security | 45 | €15,499 | €38,094 | +€22,595 | +146% |
| Taxes | 450/3 | €10,944 | €7,082 | -€3,862 | -35.3% |
| Remuneration and social security | 454/9 | €4,555 | €31,012 | +€26,457 | +581% |
| Other amounts payable | 47/48 | €90,766 | €74,236 | -€16,530 | -18.2% |
| Remuneration, social security and pensions | 62 | -€3,600 | €167 | +€3,767 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,054 | - | -€10,054 | |
| Other operating charges | 640/8 | - | €343 | +€343 | |
| Gross operating margin | 9900 | €15,531 | €16,546 | +€1,016 | +6.5% |
| Operating profit (loss) | 9901 | €9,077 | €16,036 | +€6,959 | +76.7% |
| Financial charges | 65/66B | €5,812 | €3,102 | -€2,710 | -46.6% |
| Recurring financial charges | 65 | €5,812 | €3,102 | -€2,710 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €3,266 | €12,935 | +€9,669 | +296% |
| Profit (loss) for the period | 9904 | €3,266 | €12,935 | +€9,669 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €3,266 | €12,935 | +€9,669 | +296% |
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 25 October 2026 via checked.be.