JANDA CONSULT: what changed
Two fiscal 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.
JANDA CONSULT
Largest movements
- Cash +€52,604
up €52,604 (+77.1%), from €68,217 to €120,821
mainly Net result for the year (+€37,815) and Other debts (+€33,955)
- Receivables within one year -€26,092
down €26,092 (-65.0%), from €40,152 to €14,061
of which Trade receivables: -€24,300
- Tangible fixed assets +€7,569
up €7,569 (+147.6%), from €5,129 to €12,698
of which Furniture and vehicles: +€7,484
- Intangible fixed assets +€7,328
new in 2025: €7,328
- Other debts +€33,955
up €33,955 (+395.6%), from €8,584 to €42,539
- Trade debts +€3,725
up €3,725 (+134.0%), from €2,780 to €6,505
- Gross operating margin -€3,945
down €3,945 (-6.6%), from €60,188 to €56,243
- Financial income +€3,931
up €3,931 (+5453.4%), from €72 to €4,003
- Depreciation +€1,940
up €1,940 (+91.6%), from €2,117 to €4,057
- Taxes -€1,131
down €1,131 (-7.0%), from €16,148 to €15,017
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.
Cash bridge derived
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 | €326,607 | €364,915 | +€38,308 | +11.7% |
| Fixed assets | 21/28 | €215,129 | €230,027 | +€14,898 | +6.9% |
| Intangible fixed assets | 21 | - | €7,328 | +€7,328 | |
| Tangible fixed assets | 22/27 | €5,129 | €12,698 | +€7,569 | +147.6% |
| Plant, machinery and equipment | 23 | €1,749 | €1,834 | +€86 | +4.9% |
| Furniture and vehicles | 24 | €3,380 | €10,864 | +€7,484 | +221.4% |
| Financial fixed assets | 28 | €210,000 | €210,000 | = | 0.0% |
| Current assets | 29/58 | €111,478 | €134,888 | +€23,410 | +21.0% |
| Amounts receivable within one year | 40/41 | €40,152 | €14,061 | -€26,092 | -65.0% |
| Trade receivables | 40 | €36,300 | €12,000 | -€24,300 | -66.9% |
| Other amounts receivable | 41 | €3,852 | €2,061 | -€1,792 | -46.5% |
| Cash at bank and in hand | 54/58 | €68,217 | €120,821 | +€52,604 | +77.1% |
| Deferred charges and accrued income | 490/1 | €3,109 | €7 | -€3,102 | -99.8% |
| Total equity and liabilities | 10/49 | €326,607 | €364,915 | +€38,308 | +11.7% |
| Equity | 10/15 | €301,834 | €301,834 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €295,634 | €295,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €295,634 | €295,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,773 | €63,081 | +€38,308 | +154.6% |
| Amounts payable within one year | 42/48 | €24,773 | €63,081 | +€38,308 | +154.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,158 | €1,387 | +€229 | +19.8% |
| Credit institutions | 430/8 | €1,158 | €1,387 | +€229 | +19.8% |
| Trade debts | 44 | €2,780 | €6,505 | +€3,725 | +134.0% |
| Suppliers | 440/4 | €2,780 | €6,505 | +€3,725 | +134.0% |
| Taxes, remuneration and social security | 45 | €12,251 | €12,650 | +€399 | +3.3% |
| Taxes | 450/3 | €10,378 | €12,650 | +€2,272 | +21.9% |
| Remuneration and social security | 454/9 | €1,873 | €0 | -€1,873 | -100.0% |
| Other amounts payable | 47/48 | €8,584 | €42,539 | +€33,955 | +395.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,117 | €4,057 | +€1,940 | +91.6% |
| Other operating charges | 640/8 | €1,045 | €1,339 | +€295 | +28.2% |
| Non-recurring operating charges | 66A | - | €1,221 | +€1,221 | |
| Gross operating margin | 9900 | €60,188 | €56,243 | -€3,945 | -6.6% |
| Operating profit (loss) | 9901 | €57,026 | €49,626 | -€7,400 | -13.0% |
| Financial income | 75/76B | €72 | €4,003 | +€3,931 | +5453.4% |
| Recurring financial income | 75 | €72 | €4,003 | +€3,931 | +5453.4% |
| Financial charges | 65/66B | €383 | €798 | +€416 | +108.5% |
| Recurring financial charges | 65 | €383 | €798 | +€416 | +108.5% |
| Profit (loss) for the period before taxes | 9903 | €56,716 | €52,831 | -€3,884 | -6.8% |
| Income taxes | 67/77 | €16,148 | €15,017 | -€1,131 | -7.0% |
| Profit (loss) for the period | 9904 | €40,568 | €37,815 | -€2,754 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,568 | €37,815 | -€2,754 | -6.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.