JANDRIX: 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.
JANDRIX
Largest movements
- Tangible fixed assets +€107,519
up €107,519 (+76.4%), from €140,737 to €248,256
of which Other tangible fixed assets: +€115,892
- Cash +€39,644
up €39,644 (+44.1%), from €89,910 to €129,554
mainly Debts after one year (+€77,185) and Depreciation (+€46,102)
- Debts after one year +€77,185
up €77,185 (+129.9%), from €59,426 to €136,612
- Reserves +€30,401
up €30,401 (+38.2%), from €79,551 to €109,952
of which Distributable reserves: +€30,401
- Current portion of long-term debt +€11,796
up €11,796 (+41.0%), from €28,754 to €40,550
- Trade debts +€11,509
up €11,509 (+75.1%), from €15,335 to €26,844
- Tax, wage and social debts +€9,899
up €9,899 (+791.9%), from €1,250 to €11,149
of which Taxes: +€9,899
- Gross operating margin +€58,004
up €58,004 (+140.5%), from €41,270 to €99,274
- Taxes +€9,899
new in 2025: €9,899
- Depreciation +€3,828
up €3,828 (+9.1%), from €42,274 to €46,102
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 | €253,279 | €399,653 | +€146,374 | +57.8% |
| Fixed assets | 21/28 | €140,737 | €248,256 | +€107,519 | +76.4% |
| Tangible fixed assets | 22/27 | €140,737 | €248,256 | +€107,519 | +76.4% |
| Plant, machinery and equipment | 23 | €60,367 | €51,805 | -€8,562 | -14.2% |
| Furniture and vehicles | 24 | €165 | €353 | +€188 | +113.9% |
| Other tangible fixed assets | 26 | €80,205 | €196,097 | +€115,892 | +144.5% |
| Current assets | 29/58 | €112,542 | €151,397 | +€38,855 | +34.5% |
| Amounts receivable within one year | 40/41 | €20,715 | €16,843 | -€3,872 | -18.7% |
| Trade receivables | 40 | €3,004 | €1,190 | -€1,815 | -60.4% |
| Other amounts receivable | 41 | €17,711 | €15,653 | -€2,057 | -11.6% |
| Cash at bank and in hand | 54/58 | €89,910 | €129,554 | +€39,644 | +44.1% |
| Deferred charges and accrued income | 490/1 | €1,917 | €5,000 | +€3,083 | +160.9% |
| Total equity and liabilities | 10/49 | €253,279 | €399,653 | +€146,374 | +57.8% |
| Equity | 10/15 | €82,919 | €122,352 | +€39,432 | +47.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €79,551 | €109,952 | +€30,401 | +38.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,691 | €108,092 | +€30,401 | +39.1% |
| Profit (loss) carried forward | 14 | -€9,032 | - | +€9,032 | |
| Amounts payable | 17/49 | €170,359 | €277,301 | +€106,942 | +62.8% |
| Amounts payable after more than one year | 17 | €59,426 | €136,612 | +€77,185 | +129.9% |
| Financial debts | 170/4 | €59,426 | €136,612 | +€77,185 | +129.9% |
| Amounts payable within one year | 42/48 | €108,978 | €140,690 | +€31,712 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €28,754 | €40,550 | +€11,796 | +41.0% |
| Trade debts | 44 | €15,335 | €26,844 | +€11,509 | +75.1% |
| Suppliers | 440/4 | €15,335 | €26,844 | +€11,509 | +75.1% |
| Taxes, remuneration and social security | 45 | €1,250 | €11,149 | +€9,899 | +791.9% |
| Taxes | 450/3 | - | €9,899 | +€9,899 | |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €63,639 | €62,146 | -€1,493 | -2.3% |
| Accrued charges and deferred income | 492/3 | €1,956 | - | -€1,956 | |
| Non-recurring operating income | 76A | - | €18,250 | +€18,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,274 | €46,102 | +€3,828 | +9.1% |
| Other operating charges | 640/8 | €431 | €509 | +€78 | +18.1% |
| Gross operating margin | 9900 | €41,270 | €99,274 | +€58,004 | +140.5% |
| Operating profit (loss) | 9901 | -€1,435 | €52,662 | +€54,097 | |
| Financial income | 75/76B | €1 | €1 | +€1 | +76.1% |
| Recurring financial income | 75 | €1 | €1 | +€1 | +76.1% |
| Financial charges | 65/66B | €2,958 | €3,332 | +€374 | +12.7% |
| Recurring financial charges | 65 | €2,958 | €3,332 | +€374 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,392 | €49,332 | +€53,724 | |
| Income taxes | 67/77 | - | €9,899 | +€9,899 | |
| Profit (loss) for the period | 9904 | -€4,392 | €39,432 | +€43,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,392 | €39,432 | +€43,825 |
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 4 October 2026 via checked.be.