JANEE: 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.
JANEE
Largest movements
- Tangible fixed assets -€90,807
down €90,807 (-10.3%), from €878,969 to €788,163
of which Land and buildings: -€92,890
- Receivables within one year -€14,995
down €14,995 (-25.0%), from €60,090 to €45,096
of which Trade receivables: -€12,808
- Other debts -€85,738
down €85,738 (-6.7%), from €1.3m to €1.2m
- Trade debts -€23,848
no longer reported in 2025 (was €23,848)
- Gross operating margin +€23,332
up €23,332 (+21.4%), from €109,063 to €132,395
- Staff costs +€13,381
up €13,381 (+5660.3%), from €236 to €13,618
- Other operating charges -€3,508
down €3,508 (-99.6%), from €3,523 to €15
- Depreciation +€1,450
up €1,450 (+1.3%), from €113,643 to €115,092
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 | €945,863 | €840,096 | -€105,767 | -11.2% |
| Fixed assets | 21/28 | €879,557 | €788,750 | -€90,807 | -10.3% |
| Tangible fixed assets | 22/27 | €878,969 | €788,163 | -€90,807 | -10.3% |
| Land and buildings | 22 | €766,452 | €673,562 | -€92,890 | -12.1% |
| Plant, machinery and equipment | 23 | €1,242 | €10,971 | +€9,730 | +783.5% |
| Furniture and vehicles | 24 | €798 | €375 | -€423 | -53.0% |
| Other tangible fixed assets | 26 | €110,478 | €103,254 | -€7,224 | -6.5% |
| Financial fixed assets | 28 | €588 | €588 | = | 0.0% |
| Current assets | 29/58 | €66,305 | €51,345 | -€14,960 | -22.6% |
| Amounts receivable within one year | 40/41 | €60,090 | €45,096 | -€14,995 | -25.0% |
| Trade receivables | 40 | €47,095 | €34,287 | -€12,808 | -27.2% |
| Other amounts receivable | 41 | €12,996 | €10,808 | -€2,187 | -16.8% |
| Cash at bank and in hand | 54/58 | €6,215 | €6,249 | +€35 | +0.6% |
| Total equity and liabilities | 10/49 | €945,863 | €840,096 | -€105,767 | -11.2% |
| Equity | 10/15 | -€356,358 | -€354,401 | +€1,957 | +0.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€376,358 | -€374,401 | +€1,957 | +0.5% |
| Amounts payable | 17/49 | €1,302,221 | €1,194,497 | -€107,724 | -8.3% |
| Amounts payable within one year | 42/48 | €1,302,221 | €1,194,497 | -€107,724 | -8.3% |
| Trade debts | 44 | €23,848 | - | -€23,848 | |
| Suppliers | 440/4 | €23,848 | - | -€23,848 | |
| Taxes, remuneration and social security | 45 | €2,220 | €4,081 | +€1,861 | +83.8% |
| Taxes | 450/3 | €2,220 | €2,220 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €1,861 | +€1,861 | |
| Other amounts payable | 47/48 | €1,276,153 | €1,190,415 | -€85,738 | -6.7% |
| Remuneration, social security and pensions | 62 | €236 | €13,618 | +€13,381 | +5660.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,643 | €115,092 | +€1,450 | +1.3% |
| Other operating charges | 640/8 | €3,523 | €15 | -€3,508 | -99.6% |
| Gross operating margin | 9900 | €109,063 | €132,395 | +€23,332 | +21.4% |
| Operating profit (loss) | 9901 | -€8,338 | €3,671 | +€12,009 | |
| Financial income | 75/76B | €1 | €8 | +€7 | +516.9% |
| Recurring financial income | 75 | €1 | €8 | +€7 | +516.9% |
| Financial charges | 65/66B | €2,228 | €1,721 | -€507 | -22.8% |
| Recurring financial charges | 65 | €2,228 | €1,721 | -€507 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,566 | €1,957 | +€12,523 | |
| Profit (loss) for the period | 9904 | -€10,566 | €1,957 | +€12,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,566 | €1,957 | +€12,523 |
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 30 September 2026 via checked.be.