JANNE DEKNOCK: 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.
JANNE DEKNOCK
Largest movements
- Cash -€33,663
down €33,663 (-58.0%), from €58,039 to €24,377
mainly Receivables within one year (-€20,245) and Tax, wage and social debts (-€9,772)
- Receivables within one year +€20,245
up €20,245 (+2,775%), from €730 to €20,974
of which Other amounts receivable: +€11,966
- Financial fixed assets +€5,000
new in 2025: €5,000
- Tangible fixed assets -€4,450
down €4,450 (-95.5%), from €4,659 to €210
- Deferred charges and accrued income -€762
down €762 (-100%), from €762 to €0
- Tax, wage and social debts -€9,772
down €9,772 (-94.9%), from €10,295 to €523
- Current portion of long-term debt -€3,425
down €3,425 (-91.6%), from €3,739 to €314
- Reserves +€3,042
up €3,042 (+7.2%), from €42,434 to €45,475
- Other debts -€2,620
down €2,620 (-78.3%), from €3,347 to €727
- Gross operating margin -€9,686
down €9,686 (-53.2%), from €18,200 to €8,514
- Taxes -€1,947
down €1,947 (-43.4%), from €4,483 to €2,536
- Depreciation -€318
down €318 (-6.7%), from €4,768 to €4,450
- Financial charges -€246
down €246 (-58.3%), from €422 to €176
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 | €64,191 | €50,560 | -€13,630 | -21.2% |
| Fixed assets | 21/28 | €4,659 | €5,210 | +€550 | +11.8% |
| Tangible fixed assets | 22/27 | €4,659 | €210 | -€4,450 | -95.5% |
| Furniture and vehicles | 24 | €4,659 | €210 | -€4,450 | -95.5% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €59,531 | €45,351 | -€14,181 | -23.8% |
| Amounts receivable within one year | 40/41 | €730 | €20,974 | +€20,245 | +2,775% |
| Trade receivables | 40 | €167 | €8,446 | +€8,279 | +4,958% |
| Other amounts receivable | 41 | €563 | €12,529 | +€11,966 | +2,127% |
| Cash at bank and in hand | 54/58 | €58,039 | €24,377 | -€33,663 | -58.0% |
| Deferred charges and accrued income | 490/1 | €762 | €0 | -€762 | -100% |
| Total equity and liabilities | 10/49 | €64,191 | €50,560 | -€13,630 | -21.2% |
| Equity | 10/15 | €45,434 | €48,475 | +€3,042 | +6.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,434 | €45,475 | +€3,042 | +7.2% |
| Distributable reserves | 133 | €42,434 | €45,475 | +€3,042 | +7.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,757 | €2,085 | -€16,672 | -88.9% |
| Amounts payable after more than one year | 17 | €314 | €0 | -€314 | -100% |
| Financial debts | 170/4 | €314 | €0 | -€314 | -100% |
| Amounts payable within one year | 42/48 | €18,443 | €2,085 | -€16,358 | -88.7% |
| Current portion of amounts payable after more than one year | 42 | €3,739 | €314 | -€3,425 | -91.6% |
| Trade debts | 44 | €1,062 | €521 | -€541 | -50.9% |
| Suppliers | 440/4 | €1,062 | €521 | -€541 | -50.9% |
| Taxes, remuneration and social security | 45 | €10,295 | €523 | -€9,772 | -94.9% |
| Taxes | 450/3 | €10,295 | €523 | -€9,772 | -94.9% |
| Other amounts payable | 47/48 | €3,347 | €727 | -€2,620 | -78.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,768 | €4,450 | -€318 | -6.7% |
| Other operating charges | 640/8 | €713 | €807 | +€93 | +13.1% |
| Gross operating margin | 9900 | €18,200 | €8,514 | -€9,686 | -53.2% |
| Operating profit (loss) | 9901 | €12,719 | €3,258 | -€9,462 | -74.4% |
| Financial charges | 65/66B | €422 | €176 | -€246 | -58.3% |
| Recurring financial charges | 65 | €422 | €176 | -€246 | -58.3% |
| Profit (loss) for the period before taxes | 9903 | €12,297 | €3,081 | -€9,216 | -74.9% |
| Income taxes | 67/77 | €4,483 | €2,536 | -€1,947 | -43.4% |
| Profit (loss) for the period | 9904 | €7,814 | €546 | -€7,269 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,814 | €546 | -€7,269 | -93.0% |
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 30 October 2026 via checked.be.