JANA-SAM: 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-SAM
Largest movements
- Cash +€8,849
up €8,849 (+114%), from €7,784 to €16,633
mainly Debts after one year (+€12,906) and Other debts (+€4,995)
- Stocks and contracts -€2,408
down €2,408 (-74.0%), from €3,255 to €846
- Receivables within one year +€934
up €934 (+165%), from €565 to €1,500
- Debts after one year +€12,906
up €12,906 (+57.1%), from €22,603 to €35,509
- Profit (loss) carried forward -€6,837
down €6,837 (-17.5%), from -€39,001 to -€45,839
- Tax, wage and social debts -€5,167
down €5,167 (-86.2%), from €5,991 to €824
of which Remuneration and social security: -€4,765
- Other debts +€4,995
up €4,995 (+182%), from €2,747 to €7,742
- Trade debts +€1,467
up €1,467 (+217%), from €675 to €2,142
- Turnover -€41,136
down €41,136 (-35.0%), from €117,469 to €76,333
- Purchases and services -€39,621
down €39,621 (-35.2%), from €112,637 to €73,017
- Gross operating margin -€14,509
down €14,509, from €7,825 to -€6,684
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,615 | €18,979 | +€7,364 | +63.4% |
| Current assets | 29/58 | €11,615 | €18,979 | +€7,364 | +63.4% |
| Stocks and contracts in progress | 3 | €3,255 | €846 | -€2,408 | -74.0% |
| Stocks | 30/36 | €3,255 | €846 | -€2,408 | -74.0% |
| Amounts receivable within one year | 40/41 | €565 | €1,500 | +€934 | +165% |
| Other amounts receivable | 41 | €565 | €1,500 | +€934 | +165% |
| Cash at bank and in hand | 54/58 | €7,784 | €16,633 | +€8,849 | +114% |
| Deferred charges and accrued income | 490/1 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €11,615 | €18,979 | +€7,364 | +63.4% |
| Equity | 10/15 | -€20,401 | -€27,239 | -€6,837 | -33.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,001 | -€45,839 | -€6,837 | -17.5% |
| Amounts payable | 17/49 | €32,016 | €46,218 | +€14,201 | +44.4% |
| Amounts payable after more than one year | 17 | €22,603 | €35,509 | +€12,906 | +57.1% |
| Other amounts payable | 178/9 | €22,603 | €35,509 | +€12,906 | +57.1% |
| Amounts payable within one year | 42/48 | €9,413 | €10,708 | +€1,295 | +13.8% |
| Trade debts | 44 | €675 | €2,142 | +€1,467 | +217% |
| Suppliers | 440/4 | €675 | €2,142 | +€1,467 | +217% |
| Taxes, remuneration and social security | 45 | €5,991 | €824 | -€5,167 | -86.2% |
| Taxes | 450/3 | €1,226 | €824 | -€401 | -32.8% |
| Remuneration and social security | 454/9 | €4,765 | - | -€4,765 | |
| Other amounts payable | 47/48 | €2,747 | €7,742 | +€4,995 | +182% |
| Turnover | 70 | €117,469 | €76,333 | -€41,136 | -35.0% |
| Non-recurring operating income | 76A | €2,993 | - | -€2,993 | |
| Goods, raw materials, services and sundry goods | 60/61 | €112,637 | €73,017 | -€39,621 | -35.2% |
| Other operating charges | 640/8 | €897 | €83 | -€814 | -90.8% |
| Gross operating margin | 9900 | €7,825 | -€6,684 | -€14,509 | |
| Operating profit (loss) | 9901 | €6,928 | -€6,767 | -€13,695 | |
| Financial income | 75/76B | €148 | €1 | -€147 | -99.3% |
| Recurring financial income | 75 | €148 | €1 | -€147 | -99.3% |
| Financial charges | 65/66B | €30 | €72 | +€42 | +139% |
| Recurring financial charges | 65 | €30 | €72 | +€42 | +139% |
| Profit (loss) for the period before taxes | 9903 | €7,046 | -€6,837 | -€13,883 | |
| Profit (loss) for the period | 9904 | €7,046 | -€6,837 | -€13,883 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,046 | -€6,837 | -€13,883 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.