JANNE POETS: 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 POETS
Largest movements
- Cash +€38,875
up €38,875 (+402%), from €9,670 to €48,546
mainly Net result for the year (+€28,050) and Receivables within one year (+€10,908)
- Receivables within one year -€10,908
down €10,908 (-21.6%), from €50,437 to €39,529
of which Other amounts receivable: -€17,566
- Tangible fixed assets -€1,439
down €1,439 (-33.4%), from €4,307 to €2,868
- Reserves +€28,050
up €28,050 (+88.8%), from €31,603 to €59,653
- Trade debts -€10,589
down €10,589 (-99.6%), from €10,629 to €40
- Tax, wage and social debts +€9,067
up €9,067 (+52.8%), from €17,182 to €26,250
- Gross operating margin -€6,985
down €6,985 (-15.9%), from €43,898 to €36,914
- Taxes -€4,629
down €4,629 (-38.5%), from €12,027 to €7,397
- Depreciation +€1,429
up €1,429 (+15,014%), from €10 to €1,439
- Financial income +€820
up €820 (+351%), from €233 to €1,053
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 | €64,414 | €90,943 | +€26,528 | +41.2% |
| Fixed assets | 21/28 | €4,307 | €2,868 | -€1,439 | -33.4% |
| Tangible fixed assets | 22/27 | €4,307 | €2,868 | -€1,439 | -33.4% |
| Plant, machinery and equipment | 23 | €4,307 | €2,868 | -€1,439 | -33.4% |
| Current assets | 29/58 | €60,107 | €88,075 | +€27,967 | +46.5% |
| Amounts receivable within one year | 40/41 | €50,437 | €39,529 | -€10,908 | -21.6% |
| Trade receivables | 40 | €16,135 | €22,793 | +€6,658 | +41.3% |
| Other amounts receivable | 41 | €34,302 | €16,736 | -€17,566 | -51.2% |
| Cash at bank and in hand | 54/58 | €9,670 | €48,546 | +€38,875 | +402% |
| Total equity and liabilities | 10/49 | €64,414 | €90,943 | +€26,528 | +41.2% |
| Equity | 10/15 | €36,603 | €64,653 | +€28,050 | +76.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,603 | €59,653 | +€28,050 | +88.8% |
| Distributable reserves | 133 | €31,603 | €59,653 | +€28,050 | +88.8% |
| Amounts payable | 17/49 | €27,812 | €26,290 | -€1,522 | -5.5% |
| Amounts payable within one year | 42/48 | €27,812 | €26,290 | -€1,522 | -5.5% |
| Trade debts | 44 | €10,629 | €40 | -€10,589 | -99.6% |
| Suppliers | 440/4 | €10,629 | €40 | -€10,589 | -99.6% |
| Taxes, remuneration and social security | 45 | €17,182 | €26,250 | +€9,067 | +52.8% |
| Taxes | 450/3 | €17,182 | €26,250 | +€9,067 | +52.8% |
| Remuneration, social security and pensions | 62 | - | €117 | +€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €1,439 | +€1,429 | +15,014% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €493 | €550 | +€58 | +11.7% |
| Gross operating margin | 9900 | €43,898 | €36,914 | -€6,985 | -15.9% |
| Operating profit (loss) | 9901 | €43,396 | €34,408 | -€8,988 | -20.7% |
| Financial income | 75/76B | €233 | €1,053 | +€820 | +351% |
| Recurring financial income | 75 | €233 | €1,053 | +€820 | +351% |
| Financial charges | 65/66B | - | €13 | +€13 | |
| Recurring financial charges | 65 | - | €13 | +€13 | |
| Profit (loss) for the period before taxes | 9903 | €43,629 | €35,448 | -€8,181 | -18.8% |
| Income taxes | 67/77 | €12,027 | €7,397 | -€4,629 | -38.5% |
| Profit (loss) for the period | 9904 | €31,603 | €28,050 | -€3,552 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,603 | €28,050 | -€3,552 | -11.2% |
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 17 October 2026 via checked.be.