JANE CONSULTING: 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 CONSULTING
Largest movements
- Cash -€333,323
down €333,323 (-37.1%), from €899,322 to €565,999
mainly Investment in fixed assets (net) (-€192,348) and Contributions, distributions and other (-€113,902)
- Financial fixed assets +€141,185
new in 2025: €141,185
- Receivables within one year +€43,856
up €43,856 (+309%), from €14,186 to €58,041
of which Trade receivables: +€46,041
- Tangible fixed assets +€38,884
up €38,884 (+111%), from €35,094 to €73,978
of which Furniture and vehicles: +€22,145
- Advances received -€112,750
down €112,750 (-100%), from €112,750 to €0
- Trade debts +€19,327
up €19,327 (+1,391%), from €1,389 to €20,716
- Tax, wage and social debts -€18,327
down €18,327 (-38.7%), from €47,413 to €29,086
- Gross operating margin +€123,332
up €123,332 (+230%), from €53,522 to €176,854
- Taxes +€44,453
up €44,453 (+797%), from €5,578 to €50,031
- Depreciation +€9,680
up €9,680 (+373%), from €2,598 to €12,278
- Financial income -€8,592
down €8,592 (-30.7%), from €27,946 to €19,355
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 | €1,419,488 | €1,315,781 | -€103,707 | -7.3% |
| Fixed assets | 21/28 | €35,094 | €215,163 | +€180,069 | +513% |
| Tangible fixed assets | 22/27 | €35,094 | €73,978 | +€38,884 | +111% |
| Land and buildings | 22 | - | €16,739 | +€16,739 | |
| Furniture and vehicles | 24 | €29,194 | €51,339 | +€22,145 | +75.9% |
| Other tangible fixed assets | 26 | €5,900 | €5,900 | = | 0.0% |
| Financial fixed assets | 28 | - | €141,185 | +€141,185 | |
| Current assets | 29/58 | €1,384,395 | €1,100,618 | -€283,777 | -20.5% |
| Amounts receivable within one year | 40/41 | €14,186 | €58,041 | +€43,856 | +309% |
| Trade receivables | 40 | €12,000 | €58,041 | +€46,041 | +384% |
| Other amounts receivable | 41 | €2,186 | €0 | -€2,186 | -100% |
| Current investments | 50/53 | €469,550 | €476,189 | +€6,639 | +1.4% |
| Cash at bank and in hand | 54/58 | €899,322 | €565,999 | -€333,323 | -37.1% |
| Deferred charges and accrued income | 490/1 | €1,338 | €389 | -€949 | -70.9% |
| Total equity and liabilities | 10/49 | €1,419,488 | €1,315,781 | -€103,707 | -7.3% |
| Equity | 10/15 | €1,098,293 | €1,099,450 | +€1,157 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,079,693 | €1,080,850 | +€1,157 | +0.1% |
| 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 | €1,077,833 | €1,078,990 | +€1,157 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €321,196 | €216,331 | -€104,865 | -32.6% |
| Amounts payable within one year | 42/48 | €316,319 | €208,714 | -€107,605 | -34.0% |
| Financial debts | 43 | €1,089 | €0 | -€1,089 | -100% |
| Credit institutions | 430/8 | €1,089 | €0 | -€1,089 | -100% |
| Trade debts | 44 | €1,389 | €20,716 | +€19,327 | +1,391% |
| Suppliers | 440/4 | €1,389 | €20,716 | +€19,327 | +1,391% |
| Advances received on contracts in progress | 46 | €112,750 | €0 | -€112,750 | -100% |
| Taxes, remuneration and social security | 45 | €47,413 | €29,086 | -€18,327 | -38.7% |
| Taxes | 450/3 | €47,413 | €29,086 | -€18,327 | -38.7% |
| Other amounts payable | 47/48 | €153,677 | €158,912 | +€5,235 | +3.4% |
| Accrued charges and deferred income | 492/3 | €4,877 | €7,617 | +€2,740 | +56.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,598 | €12,278 | +€9,680 | +373% |
| Other operating charges | 640/8 | €1,398 | €1,589 | +€191 | +13.7% |
| Gross operating margin | 9900 | €53,522 | €176,854 | +€123,332 | +230% |
| Operating profit (loss) | 9901 | €49,527 | €162,987 | +€113,461 | +229% |
| Financial income | 75/76B | €27,946 | €19,355 | -€8,592 | -30.7% |
| Recurring financial income | 75 | €27,946 | €19,355 | -€8,592 | -30.7% |
| Financial charges | 65/66B | €16,119 | €17,251 | +€1,132 | +7.0% |
| Recurring financial charges | 65 | €16,119 | €17,251 | +€1,132 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €61,354 | €165,091 | +€103,737 | +169% |
| Income taxes | 67/77 | €5,578 | €50,031 | +€44,453 | +797% |
| Profit (loss) for the period | 9904 | €55,776 | €115,060 | +€59,283 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €55,776 | €115,060 | +€59,283 | +106% |
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 17 October 2026 via checked.be.