JANEXT: what changed
What changed
JANEXT
NACE 77.221, Rental and leasing activities
filed annual accounts (NBB)
Net result for the year
€5,043
2024 · €4,062+€981
Equity
€1.1m
2024 · €1.1m+€5,043
Cash
€5,339
2024 · €12,441-€7,102
Balance sheet total
€1.4m
2024 · €1.3m+€59,225
Largest movements
Assets
- Tangible fixed assets +€57,612
up €57,612 (+7.0%), from €823,606 to €881,219
of which Furniture and vehicles: +€108,631
- Receivables within one year +€18,366
up €18,366 (+160%), from €11,482 to €29,848
of which Other amounts receivable: +€17,336
Equity and liabilities
- Other debts +€132,491
up €132,491 (+18,741%), from €707 to €133,198
- Debts after one year -€32,577
down €32,577 (-24.0%), from €135,742 to €103,165
- Current portion of long-term debt -€23,691
down €23,691 (-42.1%), from €56,267 to €32,577
Income statement
- Depreciation -€8,835
down €8,835 (-13.5%), from €65,340 to €56,505
- Financial income -€8,394
down €8,394 (-63.3%), from €13,264 to €4,870
- Gross operating margin +€1,175
up €1,175 (+1.8%), from €63,616 to €64,791
- Financial charges -€848
down €848 (-26.4%), from €3,208 to €2,360
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,062
Gross operating margin
+€1,175
Depreciation
+€8,835
Other operating charges
-€109
Other operating items
-€1,032
Financial income
-€8,394
Financial charges
+€848
Taxes
-€343
Result 2025
€5,043
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€163,283
Investment
-€114,118
Financing
-€56,267
Cash 2024
€12,441
From operations (derived)
+€163,283
Net result for the year
+€5,043
Depreciation
+€56,505
Receivables after one year
+€12,196
Receivables within one year
-€18,366
Deferred charges and accrued income
-€2,545
Trade debts
-€8,610
Tax, wage and social debts
-€13,432
Other debts
+€132,491
Investment (derived)
-€114,118
Investment in fixed assets (net)
-€114,118
Financing
-€56,267
Debts after one year
-€32,577
Current portion of long-term debt
-€23,691
Cash 2025
€5,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,319,429 | €1,378,654 | +€59,225 | +4.5% |
| Fixed assets | 21/28 | €823,606 | €881,219 | +€57,612 | +7.0% |
| Tangible fixed assets | 22/27 | €823,606 | €881,219 | +€57,612 | +7.0% |
| Land and buildings | 22 | €662,796 | €636,802 | -€25,994 | -3.9% |
| Plant, machinery and equipment | 23 | €1,302 | €868 | -€434 | -33.3% |
| Furniture and vehicles | 24 | €2,532 | €111,163 | +€108,631 | +4,290% |
| Other tangible fixed assets | 26 | €156,977 | €132,386 | -€24,591 | -15.7% |
| Current assets | 29/58 | €495,823 | €497,436 | +€1,613 | +0.3% |
| Amounts receivable after more than one year | 29 | €25,821 | €13,625 | -€12,196 | -47.2% |
| Other amounts receivable | 291 | €25,821 | €13,625 | -€12,196 | -47.2% |
| Amounts receivable within one year | 40/41 | €11,482 | €29,848 | +€18,366 | +160% |
| Trade receivables | 40 | - | €1,029 | +€1,029 | |
| Other amounts receivable | 41 | €11,482 | €28,819 | +€17,336 | +151% |
| Current investments | 50/53 | €443,472 | €443,472 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,441 | €5,339 | -€7,102 | -57.1% |
| Deferred charges and accrued income | 490/1 | €2,606 | €5,152 | +€2,545 | +97.6% |
| Total equity and liabilities | 10/49 | €1,319,429 | €1,378,654 | +€59,225 | +4.5% |
| Equity | 10/15 | €1,100,705 | €1,105,748 | +€5,043 | +0.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,081,705 | €1,086,748 | +€5,043 | +0.5% |
| Distributable reserves | 133 | €1,081,705 | €1,086,748 | +€5,043 | +0.5% |
| Amounts payable | 17/49 | €218,724 | €272,906 | +€54,182 | +24.8% |
| Amounts payable after more than one year | 17 | €135,742 | €103,165 | -€32,577 | -24.0% |
| Financial debts | 170/4 | €135,742 | €103,165 | -€32,577 | -24.0% |
| Amounts payable within one year | 42/48 | €82,983 | €169,741 | +€86,758 | +105% |
| Current portion of amounts payable after more than one year | 42 | €56,267 | €32,577 | -€23,691 | -42.1% |
| Trade debts | 44 | €10,513 | €1,904 | -€8,610 | -81.9% |
| Suppliers | 440/4 | €10,513 | €1,904 | -€8,610 | -81.9% |
| Taxes, remuneration and social security | 45 | €15,495 | €2,063 | -€13,432 | -86.7% |
| Taxes | 450/3 | €15,495 | €2,063 | -€13,432 | -86.7% |
| Other amounts payable | 47/48 | €707 | €133,198 | +€132,491 | +18,741% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,340 | €56,505 | -€8,835 | -13.5% |
| Other operating charges | 640/8 | €1,389 | €1,497 | +€109 | +7.8% |
| Non-recurring operating charges | 66A | - | €1,032 | +€1,032 | |
| Gross operating margin | 9900 | €63,616 | €64,791 | +€1,175 | +1.8% |
| Operating profit (loss) | 9901 | -€3,113 | €5,757 | +€8,870 | |
| Financial income | 75/76B | €13,264 | €4,870 | -€8,394 | -63.3% |
| Recurring financial income | 75 | €13,264 | €4,870 | -€8,394 | -63.3% |
| Financial charges | 65/66B | €3,208 | €2,360 | -€848 | -26.4% |
| Recurring financial charges | 65 | €3,208 | €2,360 | -€848 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €6,944 | €8,267 | +€1,324 | +19.1% |
| Income taxes | 67/77 | €2,881 | €3,224 | +€343 | +11.9% |
| Profit (loss) for the period | 9904 | €4,062 | €5,043 | +€981 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,062 | €5,043 | +€981 | +24.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.