JaNah Gest: 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.
JaNah Gest
Largest movements
- Cash +€42,830
up €42,830 (+63.1%), from €67,915 to €110,745
mainly Net result for the year (+€43,986) and Deferred charges and accrued income (+€2,007)
- Deferred charges and accrued income -€2,007
down €2,007 (-84.6%), from €2,373 to €366
- Profit (loss) carried forward +€43,986
new in 2025: €43,986
- Trade debts -€1,902
down €1,902 (-61.5%), from €3,094 to €1,193
- Tax, wage and social debts -€1,273
down €1,273 (-6.3%), from €20,082 to €18,808
- Gross operating margin +€7,119
up €7,119 (+14.4%), from €49,579 to €56,699
- Taxes -€1,981
down €1,981 (-14.2%), from €13,913 to €11,932
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 | €84,326 | €125,472 | +€41,146 | +48.8% |
| Current assets | 29/58 | €84,326 | €125,472 | +€41,146 | +48.8% |
| Amounts receivable within one year | 40/41 | €14,038 | €14,361 | +€323 | +2.3% |
| Trade receivables | 40 | €14,038 | €14,361 | +€323 | +2.3% |
| Cash at bank and in hand | 54/58 | €67,915 | €110,745 | +€42,830 | +63.1% |
| Deferred charges and accrued income | 490/1 | €2,373 | €366 | -€2,007 | -84.6% |
| Total equity and liabilities | 10/49 | €84,326 | €125,472 | +€41,146 | +48.8% |
| Equity | 10/15 | €61,150 | €105,136 | +€43,986 | +71.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,150 | €58,150 | = | 0.0% |
| Distributable reserves | 133 | €58,150 | €58,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €43,986 | +€43,986 | |
| Amounts payable | 17/49 | €23,176 | €20,336 | -€2,840 | -12.3% |
| Amounts payable within one year | 42/48 | €23,176 | €20,292 | -€2,884 | -12.4% |
| Trade debts | 44 | €3,094 | €1,193 | -€1,902 | -61.5% |
| Suppliers | 440/4 | €3,094 | €1,193 | -€1,902 | -61.5% |
| Taxes, remuneration and social security | 45 | €20,082 | €18,808 | -€1,273 | -6.3% |
| Taxes | 450/3 | €20,082 | €18,808 | -€1,273 | -6.3% |
| Other amounts payable | 47/48 | - | €291 | +€291 | |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €441 | €433 | -€8 | -1.8% |
| Gross operating margin | 9900 | €49,579 | €56,699 | +€7,119 | +14.4% |
| Operating profit (loss) | 9901 | €49,139 | €56,266 | +€7,127 | +14.5% |
| Financial income | 75/76B | - | €404 | +€404 | |
| Recurring financial income | 75 | - | €404 | +€404 | |
| Financial charges | 65/66B | €779 | €752 | -€27 | -3.4% |
| Recurring financial charges | 65 | €779 | €752 | -€27 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €48,360 | €55,918 | +€7,558 | +15.6% |
| Income taxes | 67/77 | €13,913 | €11,932 | -€1,981 | -14.2% |
| Profit (loss) for the period | 9904 | €34,446 | €43,986 | +€9,540 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,446 | €43,986 | +€9,540 | +27.7% |
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 21 October 2026 via checked.be.