JANNEMAN: 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.
JANNEMAN
Largest movements
- Receivables after one year -€72,000
down €72,000 (-100.0%), from €72,000 to €0
- Cash +€47,324
up €47,324 (+71.5%), from €66,220 to €113,544
mainly Receivables after one year (+€72,000) and Other debts (+€36,521)
- Receivables within one year -€25,700
down €25,700 (-24.3%), from €105,826 to €80,126
of which Trade receivables: -€53,865
- Tangible fixed assets +€15,139
up €15,139 (+61.1%), from €24,774 to €39,913
of which Plant, machinery and equipment: +€16,249
- Advances received -€58,662
down €58,662 (-57.0%), from €102,962 to €44,300
- Other debts +€36,521
up €36,521 (+1049.8%), from €3,479 to €40,000
- Profit (loss) carried forward -€15,077
down €15,077 (-68.2%), from €22,106 to €7,029
- Reserves +€8,140
up €8,140 (+8.0%), from €101,860 to €110,000
of which Distributable reserves: +€8,140
- Tax, wage and social debts -€8,114
down €8,114 (-52.1%), from €15,573 to €7,459
of which Taxes: -€4,423
- Gross operating margin +€70,541
up €70,541 (+29.9%), from €235,876 to €306,417
- Staff costs +€60,699
up €60,699 (+32.9%), from €184,225 to €244,924
- Depreciation -€4,965
down €4,965 (-25.6%), from €19,395 to €14,430
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €271,777 | €234,863 | -€36,914 | -13.6% |
| Fixed assets | 21/28 | €24,774 | €39,913 | +€15,139 | +61.1% |
| Tangible fixed assets | 22/27 | €24,774 | €39,913 | +€15,139 | +61.1% |
| Plant, machinery and equipment | 23 | €3,789 | €20,039 | +€16,249 | +428.9% |
| Furniture and vehicles | 24 | €16,090 | €16,179 | +€89 | +0.6% |
| Other tangible fixed assets | 26 | €4,895 | €3,695 | -€1,200 | -24.5% |
| Current assets | 29/58 | €247,003 | €194,950 | -€52,053 | -21.1% |
| Amounts receivable after more than one year | 29 | €72,000 | €0 | -€72,000 | -100.0% |
| Trade receivables | 290 | €72,000 | €0 | -€72,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €105,826 | €80,126 | -€25,700 | -24.3% |
| Trade receivables | 40 | €101,191 | €47,325 | -€53,865 | -53.2% |
| Other amounts receivable | 41 | €4,636 | €32,801 | +€28,165 | +607.6% |
| Cash at bank and in hand | 54/58 | €66,220 | €113,544 | +€47,324 | +71.5% |
| Deferred charges and accrued income | 490/1 | €2,957 | €1,280 | -€1,677 | -56.7% |
| Total equity and liabilities | 10/49 | €271,777 | €234,863 | -€36,914 | -13.6% |
| Equity | 10/15 | €142,566 | €135,629 | -€6,937 | -4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €110,000 | +€8,140 | +8.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €101,860 | €110,000 | +€8,140 | +8.0% |
| Profit (loss) carried forward | 14 | €22,106 | €7,029 | -€15,077 | -68.2% |
| Amounts payable | 17/49 | €129,211 | €99,234 | -€29,977 | -23.2% |
| Amounts payable within one year | 42/48 | €129,211 | €99,234 | -€29,977 | -23.2% |
| Trade debts | 44 | €7,198 | €7,475 | +€278 | +3.9% |
| Suppliers | 440/4 | €7,198 | €7,475 | +€278 | +3.9% |
| Advances received on contracts in progress | 46 | €102,962 | €44,300 | -€58,662 | -57.0% |
| Taxes, remuneration and social security | 45 | €15,573 | €7,459 | -€8,114 | -52.1% |
| Taxes | 450/3 | €8,504 | €4,081 | -€4,423 | -52.0% |
| Remuneration and social security | 454/9 | €7,068 | €3,377 | -€3,691 | -52.2% |
| Other amounts payable | 47/48 | €3,479 | €40,000 | +€36,521 | +1049.8% |
| Remuneration, social security and pensions | 62 | €184,225 | €244,924 | +€60,699 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,395 | €14,430 | -€4,965 | -25.6% |
| Other operating charges | 640/8 | €4,138 | €2,953 | -€1,185 | -28.6% |
| Gross operating margin | 9900 | €235,876 | €306,417 | +€70,541 | +29.9% |
| Operating profit (loss) | 9901 | €28,117 | €44,110 | +€15,993 | +56.9% |
| Financial income | 75/76B | €1 | €181 | +€181 | +31137.9% |
| Recurring financial income | 75 | €1 | €181 | +€181 | +31137.9% |
| Financial charges | 65/66B | €1,243 | €606 | -€637 | -51.3% |
| Recurring financial charges | 65 | €1,243 | €606 | -€637 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €26,875 | €43,685 | +€16,811 | +62.6% |
| Income taxes | 67/77 | €8,470 | €10,623 | +€2,153 | +25.4% |
| Profit (loss) for the period | 9904 | €18,405 | €33,063 | +€14,658 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,405 | €33,063 | +€14,658 | +79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.