JANDELIES: 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.
JANDELIES
Largest movements
- Deferred charges and accrued income -€23,662
no longer reported in 2025 (was €23,662)
- Cash +€21,437
up €21,437 (+213%), from €10,087 to €31,523
mainly Deferred charges and accrued income (+€23,662) and Tax, wage and social debts (+€15,263)
- Tangible fixed assets -€7,866
down €7,866 (-15.8%), from €49,840 to €41,974
of which Other tangible fixed assets: -€7,183
- Trade debts -€32,613
down €32,613 (-82.3%), from €39,628 to €7,014
- Tax, wage and social debts +€15,263
up €15,263 (+1,229%), from €1,242 to €16,505
of which Taxes: +€16,505
- Profit (loss) carried forward +€9,649
up €9,649 (+28.8%), from €33,460 to €43,109
- Current portion of long-term debt -€2,015
no longer reported in 2025 (was €2,015)
- Gross operating margin +€17,486
up €17,486 (+20.5%), from €85,113 to €102,599
- Staff costs +€6,515
up €6,515 (+9.5%), from €68,288 to €74,804
- Depreciation -€4,064
down €4,064 (-24.6%), from €16,538 to €12,474
- Taxes +€2,709
new in 2025: €2,709
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 | €84,745 | €75,029 | -€9,716 | -11.5% |
| Fixed assets | 21/28 | €49,840 | €41,974 | -€7,866 | -15.8% |
| Tangible fixed assets | 22/27 | €49,840 | €41,974 | -€7,866 | -15.8% |
| Plant, machinery and equipment | 23 | €5,712 | €6,779 | +€1,067 | +18.7% |
| Furniture and vehicles | 24 | €2,303 | €2,420 | +€117 | +5.1% |
| Leasing and similar rights | 25 | €1,867 | - | -€1,867 | |
| Other tangible fixed assets | 26 | €39,958 | €32,775 | -€7,183 | -18.0% |
| Current assets | 29/58 | €34,905 | €33,055 | -€1,850 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,156 | €1,531 | +€375 | +32.4% |
| Other amounts receivable | 41 | €1,156 | €1,531 | +€375 | +32.4% |
| Cash at bank and in hand | 54/58 | €10,087 | €31,523 | +€21,437 | +213% |
| Deferred charges and accrued income | 490/1 | €23,662 | - | -€23,662 | |
| Total equity and liabilities | 10/49 | €84,745 | €75,029 | -€9,716 | -11.5% |
| Equity | 10/15 | €41,860 | €51,509 | +€9,649 | +23.1% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,460 | €43,109 | +€9,649 | +28.8% |
| Amounts payable | 17/49 | €42,885 | €23,520 | -€19,365 | -45.2% |
| Amounts payable within one year | 42/48 | €42,885 | €23,520 | -€19,365 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €2,015 | - | -€2,015 | |
| Trade debts | 44 | €39,628 | €7,014 | -€32,613 | -82.3% |
| Suppliers | 440/4 | €39,628 | €7,014 | -€32,613 | -82.3% |
| Taxes, remuneration and social security | 45 | €1,242 | €16,505 | +€15,263 | +1,229% |
| Taxes | 450/3 | - | €16,505 | +€16,505 | |
| Remuneration and social security | 454/9 | €1,242 | - | -€1,242 | |
| Remuneration, social security and pensions | 62 | €68,288 | €74,804 | +€6,515 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,538 | €12,474 | -€4,064 | -24.6% |
| Other operating charges | 640/8 | €124 | €852 | +€728 | +587% |
| Gross operating margin | 9900 | €85,113 | €102,599 | +€17,486 | +20.5% |
| Operating profit (loss) | 9901 | €163 | €14,469 | +€14,307 | +8,790% |
| Financial income | 75/76B | €212 | €1 | -€212 | -99.7% |
| Recurring financial income | 75 | €212 | €1 | -€212 | -99.7% |
| Financial charges | 65/66B | €1,808 | €2,112 | +€304 | +16.8% |
| Recurring financial charges | 65 | €1,808 | €2,112 | +€304 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,433 | €12,358 | +€13,791 | |
| Income taxes | 67/77 | - | €2,709 | +€2,709 | |
| Profit (loss) for the period | 9904 | -€1,433 | €9,649 | +€11,082 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,433 | €9,649 | +€11,082 |
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 15 October 2026 via checked.be.