JANA TRADING: 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 TRADING
Largest movements
- Receivables within one year +€262,448
up €262,448 (+125%), from €210,610 to €473,059
of which Trade receivables: +€217,551
- Stocks and contracts +€198,795
up €198,795 (+99.4%), from €200,000 to €398,795
- Cash -€50,010
down €50,010 (-81.1%), from €61,690 to €11,680
mainly Receivables within one year (-€262,448) and Stocks and contracts (-€198,795)
- Tangible fixed assets +€22,064
up €22,064 (+61.3%), from €36,021 to €58,085
of which Leasing and similar rights: +€13,617
- Trade debts +€398,198
up €398,198 (+96.9%), from €410,753 to €808,952
- Profit (loss) carried forward +€34,420
up €34,420 (+109%), from €31,577 to €65,997
- Accrued charges and deferred income +€11,129
new in 2025: €11,129
- Turnover +€1.1m
up €1.1m (+141%), from €790,370 to €1.9m
- Purchases and services +€1.0m
up €1.0m (+138%), from €745,950 to €1.8m
- Gross operating margin +€79,889
up €79,889 (+180%), from €44,420 to €124,309
- Other operating charges +€51,048
new in 2025: €51,048
- Staff costs +€19,638
up €19,638 (+2,677%), from €734 to €20,372
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 | €521,218 | €962,548 | +€441,331 | +84.7% |
| Fixed assets | 21/28 | €48,917 | €79,015 | +€30,098 | +61.5% |
| Tangible fixed assets | 22/27 | €36,021 | €58,085 | +€22,064 | +61.3% |
| Plant, machinery and equipment | 23 | €24,138 | €27,524 | +€3,386 | +14.0% |
| Furniture and vehicles | 24 | €11,883 | €16,944 | +€5,061 | +42.6% |
| Leasing and similar rights | 25 | - | €13,617 | +€13,617 | |
| Financial fixed assets | 28 | €12,896 | €20,930 | +€8,034 | +62.3% |
| Current assets | 29/58 | €472,301 | €883,533 | +€411,233 | +87.1% |
| Stocks and contracts in progress | 3 | €200,000 | €398,795 | +€198,795 | +99.4% |
| Stocks | 30/36 | €200,000 | €398,795 | +€198,795 | +99.4% |
| Amounts receivable within one year | 40/41 | €210,610 | €473,059 | +€262,448 | +125% |
| Trade receivables | 40 | €210,610 | €428,162 | +€217,551 | +103% |
| Other amounts receivable | 41 | - | €44,897 | +€44,897 | |
| Cash at bank and in hand | 54/58 | €61,690 | €11,680 | -€50,010 | -81.1% |
| Total equity and liabilities | 10/49 | €521,218 | €962,548 | +€441,331 | +84.7% |
| Equity | 10/15 | €81,577 | €115,997 | +€34,420 | +42.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,577 | €65,997 | +€34,420 | +109% |
| Amounts payable | 17/49 | €439,640 | €846,551 | +€406,911 | +92.6% |
| Amounts payable within one year | 42/48 | €439,640 | €835,421 | +€395,781 | +90.0% |
| Trade debts | 44 | €410,753 | €808,952 | +€398,198 | +96.9% |
| Suppliers | 440/4 | €410,753 | €808,952 | +€398,198 | +96.9% |
| Taxes, remuneration and social security | 45 | €27,083 | €26,470 | -€613 | -2.3% |
| Taxes | 450/3 | €26,599 | €18,341 | -€8,258 | -31.0% |
| Remuneration and social security | 454/9 | €484 | €8,129 | +€7,645 | +1,579% |
| Other amounts payable | 47/48 | €1,804 | - | -€1,804 | |
| Accrued charges and deferred income | 492/3 | - | €11,129 | +€11,129 | |
| Turnover | 70 | €790,370 | €1,902,382 | +€1.1m | +141% |
| Goods, raw materials, services and sundry goods | 60/61 | €745,950 | €1,778,073 | +€1.0m | +138% |
| Remuneration, social security and pensions | 62 | €734 | €20,372 | +€19,638 | +2,677% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,002 | €9,563 | +€5,561 | +139% |
| Other operating charges | 640/8 | - | €51,048 | +€51,048 | |
| Gross operating margin | 9900 | €44,420 | €124,309 | +€79,889 | +180% |
| Operating profit (loss) | 9901 | €39,684 | €43,327 | +€3,642 | +9.2% |
| Financial income | 75/76B | €180 | €1,403 | +€1,223 | +681% |
| Recurring financial income | 75 | €180 | €1,403 | +€1,223 | +681% |
| Financial charges | 65/66B | €392 | €1,638 | +€1,246 | +318% |
| Recurring financial charges | 65 | €392 | €1,638 | +€1,246 | +318% |
| Profit (loss) for the period before taxes | 9903 | €39,472 | €43,091 | +€3,619 | +9.2% |
| Income taxes | 67/77 | €7,894 | €8,671 | +€777 | +9.8% |
| Profit (loss) for the period | 9904 | €31,577 | €34,420 | +€2,843 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,577 | €34,420 | +€2,843 | +9.0% |
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.