JANN CHOCOLATES: 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.
JANN CHOCOLATES
Largest movements
- Tangible fixed assets +€14,463
up €14,463 (+159.6%), from €9,064 to €23,527
of which Other tangible fixed assets: +€16,389
- Cash +€9,599
up €9,599 (+282.3%), from €3,401 to €12,999
mainly Trade debts (+€20,731) and Other debts (+€11,000)
- Stocks and contracts +€6,339
up €6,339 (+525.3%), from €1,207 to €7,546
- Receivables within one year -€5,913
down €5,913 (-31.5%), from €18,788 to €12,875
of which Trade receivables: -€6,347
- Deferred charges and accrued income -€3,864
down €3,864 (-74.6%), from €5,178 to €1,315
- Trade debts +€20,731
up €20,731 (+117.9%), from €17,578 to €38,308
- Advances received -€12,790
down €12,790 (-100.0%), from €12,790 to €0
- Other debts +€11,000
up €11,000 (+440.0%), from €2,500 to €13,500
- Reserves +€2,221
up €2,221 (+619.0%), from €359 to €2,580
- Tax, wage and social debts +€737
up €737 (+38.6%), from €1,911 to €2,648
- Gross operating margin +€17,902
up €17,902 (+287.4%), from €6,230 to €24,132
- Staff costs +€14,596
up €14,596 (+325.8%), from €4,480 to €19,075
- Depreciation +€1,408
up €1,408 (+249.0%), from €565 to €1,973
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 | €37,637 | €59,536 | +€21,898 | +58.2% |
| Fixed assets | 21/28 | €9,064 | €24,801 | +€15,737 | +173.6% |
| Intangible fixed assets | 21 | - | €1,274 | +€1,274 | |
| Tangible fixed assets | 22/27 | €9,064 | €23,527 | +€14,463 | +159.6% |
| Plant, machinery and equipment | 23 | €9,064 | €7,138 | -€1,926 | -21.2% |
| Other tangible fixed assets | 26 | - | €16,389 | +€16,389 | |
| Current assets | 29/58 | €28,574 | €34,735 | +€6,161 | +21.6% |
| Stocks and contracts in progress | 3 | €1,207 | €7,546 | +€6,339 | +525.3% |
| Stocks | 30/36 | €1,207 | €7,546 | +€6,339 | +525.3% |
| Amounts receivable within one year | 40/41 | €18,788 | €12,875 | -€5,913 | -31.5% |
| Trade receivables | 40 | €17,190 | €10,843 | -€6,347 | -36.9% |
| Other amounts receivable | 41 | €1,598 | €2,032 | +€434 | +27.2% |
| Cash at bank and in hand | 54/58 | €3,401 | €12,999 | +€9,599 | +282.3% |
| Deferred charges and accrued income | 490/1 | €5,178 | €1,315 | -€3,864 | -74.6% |
| Total equity and liabilities | 10/49 | €37,637 | €59,536 | +€21,898 | +58.2% |
| Equity | 10/15 | €2,859 | €5,080 | +€2,221 | +77.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €359 | €2,580 | +€2,221 | +619.0% |
| Distributable reserves | 133 | €359 | €2,580 | +€2,221 | +619.0% |
| Amounts payable | 17/49 | €34,779 | €54,456 | +€19,678 | +56.6% |
| Amounts payable within one year | 42/48 | €34,779 | €54,456 | +€19,678 | +56.6% |
| Trade debts | 44 | €17,578 | €38,308 | +€20,731 | +117.9% |
| Suppliers | 440/4 | €17,578 | €38,308 | +€20,731 | +117.9% |
| Advances received on contracts in progress | 46 | €12,790 | €0 | -€12,790 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,911 | €2,648 | +€737 | +38.6% |
| Remuneration and social security | 454/9 | €1,911 | €2,648 | +€737 | +38.6% |
| Other amounts payable | 47/48 | €2,500 | €13,500 | +€11,000 | +440.0% |
| Remuneration, social security and pensions | 62 | €4,480 | €19,075 | +€14,596 | +325.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €565 | €1,973 | +€1,408 | +249.0% |
| Other operating charges | 640/8 | €788 | €656 | -€132 | -16.7% |
| Gross operating margin | 9900 | €6,230 | €24,132 | +€17,902 | +287.4% |
| Operating profit (loss) | 9901 | €398 | €2,428 | +€2,031 | +510.8% |
| Financial income | 75/76B | €46 | €0 | -€46 | -99.9% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -99.9% |
| Financial charges | 65/66B | €85 | €207 | +€123 | +144.8% |
| Recurring financial charges | 65 | €85 | €207 | +€123 | +144.8% |
| Profit (loss) for the period before taxes | 9903 | €359 | €2,221 | +€1,862 | +519.0% |
| Profit (loss) for the period | 9904 | €359 | €2,221 | +€1,862 | +519.0% |
| Profit (loss) for the period to be appropriated | 9905 | €359 | €2,221 | +€1,862 | +519.0% |
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 4 October 2026 via checked.be.