JANNA TR: 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.
JANNA TR
Largest movements
- Receivables within one year +€4,760
up €4,760 (+9.8%), from €48,685 to €53,445
of which Other amounts receivable: +€14,884
- Tangible fixed assets -€1,404
down €1,404 (-22.0%), from €6,379 to €4,975
- Cash -€1,180
down €1,180 (-39.1%), from €3,022 to €1,842
mainly Other debts (-€18,000) and Contributions, distributions and other (-€13,000)
- Other debts -€18,000
down €18,000 (-58.1%), from €31,000 to €13,000
- Reserves +€11,148
up €11,148 (+64.4%), from €17,302 to €28,449
- Trade debts +€5,062
up €5,062 (+354%), from €1,429 to €6,490
- Tax, wage and social debts +€3,966
up €3,966 (+74.1%), from €5,355 to €9,322
- Gross operating margin -€22,097
down €22,097 (-42.0%), from €52,660 to €30,563
- Other operating charges +€2,434
up €2,434 (+236%), from €1,030 to €3,464
- Depreciation -€1,267
down €1,267 (-47.4%), from €2,671 to €1,404
- Taxes -€652
down €652 (-14.1%), from €4,619 to €3,966
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 | €58,086 | €60,262 | +€2,176 | +3.7% |
| Fixed assets | 21/28 | €6,379 | €4,975 | -€1,404 | -22.0% |
| Tangible fixed assets | 22/27 | €6,379 | €4,975 | -€1,404 | -22.0% |
| Furniture and vehicles | 24 | €6,379 | €4,975 | -€1,404 | -22.0% |
| Current assets | 29/58 | €51,707 | €55,287 | +€3,579 | +6.9% |
| Amounts receivable within one year | 40/41 | €48,685 | €53,445 | +€4,760 | +9.8% |
| Trade receivables | 40 | €10,124 | - | -€10,124 | |
| Other amounts receivable | 41 | €38,561 | €53,445 | +€14,884 | +38.6% |
| Cash at bank and in hand | 54/58 | €3,022 | €1,842 | -€1,180 | -39.1% |
| Total equity and liabilities | 10/49 | €58,086 | €60,262 | +€2,176 | +3.7% |
| Equity | 10/15 | €20,302 | €31,449 | +€11,148 | +54.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,302 | €28,449 | +€11,148 | +64.4% |
| Distributable reserves | 133 | €17,302 | €28,449 | +€11,148 | +64.4% |
| Amounts payable | 17/49 | €37,784 | €28,812 | -€8,972 | -23.7% |
| Amounts payable within one year | 42/48 | €37,784 | €28,812 | -€8,972 | -23.7% |
| Trade debts | 44 | €1,429 | €6,490 | +€5,062 | +354% |
| Suppliers | 440/4 | €1,429 | €6,490 | +€5,062 | +354% |
| Taxes, remuneration and social security | 45 | €5,355 | €9,322 | +€3,966 | +74.1% |
| Taxes | 450/3 | €5,355 | €9,322 | +€3,966 | +74.1% |
| Other amounts payable | 47/48 | €31,000 | €13,000 | -€18,000 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,671 | €1,404 | -€1,267 | -47.4% |
| Other operating charges | 640/8 | €1,030 | €3,464 | +€2,434 | +236% |
| Gross operating margin | 9900 | €52,660 | €30,563 | -€22,097 | -42.0% |
| Operating profit (loss) | 9901 | €48,959 | €25,696 | -€23,263 | -47.5% |
| Financial income | 75/76B | €2,241 | €2,664 | +€423 | +18.9% |
| Recurring financial income | 75 | €2,241 | €2,664 | +€423 | +18.9% |
| Financial charges | 65/66B | €45 | €246 | +€201 | +447% |
| Recurring financial charges | 65 | €45 | €246 | +€201 | +447% |
| Profit (loss) for the period before taxes | 9903 | €51,156 | €28,114 | -€23,042 | -45.0% |
| Income taxes | 67/77 | €4,619 | €3,966 | -€652 | -14.1% |
| Profit (loss) for the period | 9904 | €46,537 | €24,148 | -€22,390 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €46,537 | €24,148 | -€22,390 | -48.1% |
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 19 October 2026 via checked.be.