JANE: 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.
JANE
Largest movements
- Financial fixed assets +€22,245
new in 2025: €22,245
- Cash +€6,581
up €6,581 (+10.7%), from €61,624 to €68,205
mainly Other debts (+€47,401) and Net result for the year (+€39,151)
- Receivables within one year +€1,885
up €1,885 (+13.6%), from €13,866 to €15,751
- Other debts +€47,401
up €47,401 (+779.0%), from €6,085 to €53,486
- Reserves -€11,000
down €11,000 (-20.4%), from €54,000 to €43,000
- Tax, wage and social debts -€5,714
down €5,714 (-43.1%), from €13,267 to €7,552
- Gross operating margin +€16,061
up €16,061 (+43.5%), from €36,899 to €52,960
- Taxes +€3,440
up €3,440 (+48.5%), from €7,093 to €10,533
- Financial charges +€846
up €846 (+102.8%), from €823 to €1,669
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 | €77,734 | €107,529 | +€29,795 | +38.3% |
| Fixed assets | 21/28 | €2,150 | €23,513 | +€21,363 | +993.7% |
| Tangible fixed assets | 22/27 | €2,150 | €1,268 | -€882 | -41.0% |
| Furniture and vehicles | 24 | €2,150 | €1,268 | -€882 | -41.0% |
| Financial fixed assets | 28 | - | €22,245 | +€22,245 | |
| Current assets | 29/58 | €75,585 | €84,016 | +€8,431 | +11.2% |
| Amounts receivable within one year | 40/41 | €13,866 | €15,751 | +€1,885 | +13.6% |
| Trade receivables | 40 | €13,866 | €15,751 | +€1,885 | +13.6% |
| Cash at bank and in hand | 54/58 | €61,624 | €68,205 | +€6,581 | +10.7% |
| Deferred charges and accrued income | 490/1 | €95 | €60 | -€35 | -36.6% |
| Total equity and liabilities | 10/49 | €77,734 | €107,529 | +€29,795 | +38.3% |
| Equity | 10/15 | €56,412 | €45,563 | -€10,849 | -19.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €43,000 | -€11,000 | -20.4% |
| Distributable reserves | 133 | €54,000 | €43,000 | -€11,000 | -20.4% |
| Profit (loss) carried forward | 14 | €412 | €563 | +€151 | +36.6% |
| Amounts payable | 17/49 | €21,323 | €61,966 | +€40,644 | +190.6% |
| Amounts payable within one year | 42/48 | €21,257 | €61,899 | +€40,643 | +191.2% |
| Trade debts | 44 | €1,906 | €861 | -€1,045 | -54.8% |
| Suppliers | 440/4 | €1,906 | €861 | -€1,045 | -54.8% |
| Taxes, remuneration and social security | 45 | €13,267 | €7,552 | -€5,714 | -43.1% |
| Taxes | 450/3 | €13,267 | €7,552 | -€5,714 | -43.1% |
| Other amounts payable | 47/48 | €6,085 | €53,486 | +€47,401 | +779.0% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,407 | €882 | -€525 | -37.3% |
| Other operating charges | 640/8 | €455 | €726 | +€271 | +59.5% |
| Gross operating margin | 9900 | €36,899 | €52,960 | +€16,061 | +43.5% |
| Operating profit (loss) | 9901 | €35,037 | €51,353 | +€16,316 | +46.6% |
| Financial charges | 65/66B | €823 | €1,669 | +€846 | +102.8% |
| Recurring financial charges | 65 | €823 | €1,669 | +€846 | +102.8% |
| Profit (loss) for the period before taxes | 9903 | €34,214 | €49,684 | +€15,470 | +45.2% |
| Income taxes | 67/77 | €7,093 | €10,533 | +€3,440 | +48.5% |
| Profit (loss) for the period | 9904 | €27,121 | €39,151 | +€12,030 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,121 | €39,151 | +€12,030 | +44.4% |
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.