Jane-S & CO: 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-S & CO
Largest movements
- Cash +€32,314
up €32,314 (+56.9%), from €56,789 to €89,103
mainly Net result for the year (+€21,664) and Other debts (+€19,985)
- Receivables within one year -€6,852
down €6,852 (-20.4%), from €33,624 to €26,772
of which Trade receivables: -€7,021
- Tangible fixed assets -€5,374
down €5,374 (-46.4%), from €11,585 to €6,211
- Deferred charges and accrued income -€1,758
no longer reported in 2025 (was €1,758)
- Other debts +€19,985
up €19,985 (+133,233%), from €15 to €20,000
- Trade debts -€5,939
down €5,939 (-15.1%), from €39,306 to €33,368
- Tax, wage and social debts +€2,620
up €2,620 (+7.5%), from €34,807 to €37,427
of which Remuneration and social security: +€3,300
- Reserves +€1,664
up €1,664 (+7.2%), from €23,241 to €24,904
- Gross operating margin +€34,305
up €34,305 (+12.7%), from €269,727 to €304,032
- Staff costs +€11,506
up €11,506 (+4.4%), from €261,919 to €273,425
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 | €103,756 | €122,086 | +€18,330 | +17.7% |
| Fixed assets | 21/28 | €11,585 | €6,211 | -€5,374 | -46.4% |
| Tangible fixed assets | 22/27 | €11,585 | €6,211 | -€5,374 | -46.4% |
| Furniture and vehicles | 24 | €11,585 | €6,211 | -€5,374 | -46.4% |
| Current assets | 29/58 | €92,171 | €115,875 | +€23,704 | +25.7% |
| Amounts receivable within one year | 40/41 | €33,624 | €26,772 | -€6,852 | -20.4% |
| Trade receivables | 40 | €29,127 | €22,106 | -€7,021 | -24.1% |
| Other amounts receivable | 41 | €4,497 | €4,666 | +€169 | +3.8% |
| Cash at bank and in hand | 54/58 | €56,789 | €89,103 | +€32,314 | +56.9% |
| Deferred charges and accrued income | 490/1 | €1,758 | - | -€1,758 | |
| Total equity and liabilities | 10/49 | €103,756 | €122,086 | +€18,330 | +17.7% |
| Equity | 10/15 | €29,628 | €31,291 | +€1,664 | +5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,241 | €24,904 | +€1,664 | +7.2% |
| Distributable reserves | 133 | €23,241 | €24,904 | +€1,664 | +7.2% |
| Profit (loss) carried forward | 14 | €187 | €187 | = | 0.0% |
| Amounts payable | 17/49 | €74,128 | €90,794 | +€16,666 | +22.5% |
| Amounts payable within one year | 42/48 | €74,128 | €90,794 | +€16,666 | +22.5% |
| Trade debts | 44 | €39,306 | €33,368 | -€5,939 | -15.1% |
| Suppliers | 440/4 | €39,306 | €33,368 | -€5,939 | -15.1% |
| Taxes, remuneration and social security | 45 | €34,807 | €37,427 | +€2,620 | +7.5% |
| Taxes | 450/3 | €11,750 | €11,070 | -€680 | -5.8% |
| Remuneration and social security | 454/9 | €23,057 | €26,357 | +€3,300 | +14.3% |
| Other amounts payable | 47/48 | €15 | €20,000 | +€19,985 | +133,233% |
| Remuneration, social security and pensions | 62 | €261,919 | €273,425 | +€11,506 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,537 | €5,374 | +€837 | +18.4% |
| Other operating charges | 640/8 | €1,279 | €1,512 | +€233 | +18.2% |
| Gross operating margin | 9900 | €269,727 | €304,032 | +€34,305 | +12.7% |
| Operating profit (loss) | 9901 | €1,992 | €23,722 | +€21,730 | +1,091% |
| Financial income | 75/76B | - | €101 | +€101 | |
| Recurring financial income | 75 | - | €101 | +€101 | |
| Financial charges | 65/66B | €271 | €52 | -€219 | -80.7% |
| Recurring financial charges | 65 | €271 | €52 | -€219 | -80.7% |
| Profit (loss) for the period before taxes | 9903 | €1,720 | €23,771 | +€22,050 | +1,282% |
| Income taxes | 67/77 | €1,533 | €2,107 | +€574 | +37.4% |
| Profit (loss) for the period | 9904 | €187 | €21,664 | +€21,476 | +11,479% |
| Profit (loss) for the period to be appropriated | 9905 | €187 | €21,664 | +€21,476 | +11,479% |
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 23 October 2026 via checked.be.