JANE & C°: 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.
JANE & C°
Largest movements
- Cash +€27,965
up €27,965 (+80.4%), from €34,787 to €62,751
mainly Net result for the year (+€20,933) and Depreciation (+€5,632)
- Stocks and contracts -€1,321
down €1,321 (-23.3%), from €5,680 to €4,359
- Reserves +€20,933
up €20,933 (+63.4%), from €33,006 to €53,939
of which Distributable reserves: +€20,933
- Tax, wage and social debts +€5,547
up €5,547 (+54.8%), from €10,118 to €15,665
of which Taxes: +€7,526
- Taxes +€4,207
up €4,207 (+97.8%), from €4,300 to €8,507
- Staff costs -€3,700
down €3,700 (-17.6%), from €21,046 to €17,347
- Other operating charges +€2,571
up €2,571 (+115.9%), from €2,219 to €4,790
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,557 | €119,037 | +€26,480 | +28.6% |
| Fixed assets | 21/28 | €16,938 | €16,894 | -€44 | -0.3% |
| Tangible fixed assets | 22/27 | €16,938 | €16,894 | -€44 | -0.3% |
| Land and buildings | 22 | €9,532 | €6,569 | -€2,962 | -31.1% |
| Plant, machinery and equipment | 23 | €7,407 | €8,415 | +€1,009 | +13.6% |
| Furniture and vehicles | 24 | - | €1,909 | +€1,909 | |
| Current assets | 29/58 | €75,619 | €102,143 | +€26,524 | +35.1% |
| Stocks and contracts in progress | 3 | €5,680 | €4,359 | -€1,321 | -23.3% |
| Stocks | 30/36 | €5,680 | €4,359 | -€1,321 | -23.3% |
| Amounts receivable within one year | 40/41 | €33,827 | €33,708 | -€119 | -0.4% |
| Trade receivables | 40 | €7,787 | €6,673 | -€1,115 | -14.3% |
| Other amounts receivable | 41 | €26,040 | €27,035 | +€995 | +3.8% |
| Cash at bank and in hand | 54/58 | €34,787 | €62,751 | +€27,965 | +80.4% |
| Deferred charges and accrued income | 490/1 | €1,325 | €1,325 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,557 | €119,037 | +€26,480 | +28.6% |
| Equity | 10/15 | €82,439 | €103,373 | +€20,933 | +25.4% |
| Contributions | 10/11 | €18,541 | €18,541 | = | 0.0% |
| Capital | 10 | €18,541 | - | -€18,541 | |
| Issued capital | 100 | €18,541 | - | -€18,541 | |
| Reserves | 13 | €33,006 | €53,939 | +€20,933 | +63.4% |
| Tax-exempt reserves | 132 | €33,006 | €33,006 | = | 0.0% |
| Distributable reserves | 133 | - | €20,933 | +€20,933 | |
| Profit (loss) carried forward | 14 | €30,893 | €30,893 | = | 0.0% |
| Amounts payable | 17/49 | €10,118 | €15,665 | +€5,547 | +54.8% |
| Amounts payable within one year | 42/48 | €10,118 | €15,665 | +€5,547 | +54.8% |
| Taxes, remuneration and social security | 45 | €10,118 | €15,665 | +€5,547 | +54.8% |
| Taxes | 450/3 | €6,213 | €13,739 | +€7,526 | +121.1% |
| Remuneration and social security | 454/9 | €3,905 | €1,926 | -€1,979 | -50.7% |
| Remuneration, social security and pensions | 62 | €21,046 | €17,347 | -€3,700 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,730 | €5,632 | -€98 | -1.7% |
| Other operating charges | 640/8 | €2,219 | €4,790 | +€2,571 | +115.9% |
| Gross operating margin | 9900 | €57,020 | €57,252 | +€232 | +0.4% |
| Operating profit (loss) | 9901 | €28,024 | €29,482 | +€1,458 | +5.2% |
| Financial income | 75/76B | €3 | €91 | +€88 | +2937.9% |
| Recurring financial income | 75 | €3 | €91 | +€88 | +2937.9% |
| Financial charges | 65/66B | €382 | €133 | -€249 | -65.2% |
| Recurring financial charges | 65 | €382 | €133 | -€249 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €27,645 | €29,441 | +€1,796 | +6.5% |
| Income taxes | 67/77 | €4,300 | €8,507 | +€4,207 | +97.8% |
| Profit (loss) for the period | 9904 | €23,345 | €20,933 | -€2,412 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,345 | €20,933 | -€2,412 | -10.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.