JANO DATA CONSULT: 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.
JANO DATA CONSULT
Largest movements
- Current investments +€75,705
new in 2025: €75,705
- Cash +€16,770
up €16,770 (+37.0%), from €45,273 to €62,043
mainly Net result for the year (+€73,460) and Tax, wage and social debts (+€18,113)
- Receivables within one year -€3,146
down €3,146 (-11.1%), from €28,314 to €25,168
- Reserves +€73,460
up €73,460 (+153.5%), from €47,854 to €121,313
- Tax, wage and social debts +€18,113
up €18,113 (+90.9%), from €19,937 to €38,050
- Other debts -€2,338
down €2,338 (-79.4%), from €2,945 to €608
- Gross operating margin +€29,258
up €29,258 (+47.0%), from €62,317 to €91,575
- Taxes +€6,756
up €6,756 (+55.3%), from €12,214 to €18,970
- Depreciation -€2,219
down €2,219 (-100.0%), from €2,219 to €0
- Financial income +€1,007
new in 2025: €1,007
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 | €73,736 | €162,998 | +€89,263 | +121.1% |
| Current assets | 29/58 | €73,736 | €162,998 | +€89,263 | +121.1% |
| Amounts receivable within one year | 40/41 | €28,314 | €25,168 | -€3,146 | -11.1% |
| Trade receivables | 40 | €28,314 | €25,168 | -€3,146 | -11.1% |
| Current investments | 50/53 | - | €75,705 | +€75,705 | |
| Cash at bank and in hand | 54/58 | €45,273 | €62,043 | +€16,770 | +37.0% |
| Deferred charges and accrued income | 490/1 | €148 | €82 | -€66 | -44.5% |
| Total equity and liabilities | 10/49 | €73,736 | €162,998 | +€89,263 | +121.1% |
| Equity | 10/15 | €50,854 | €124,313 | +€73,460 | +144.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,854 | €121,313 | +€73,460 | +153.5% |
| Distributable reserves | 133 | €47,854 | €121,313 | +€73,460 | +153.5% |
| Amounts payable | 17/49 | €22,882 | €38,685 | +€15,803 | +69.1% |
| Amounts payable within one year | 42/48 | €22,882 | €38,685 | +€15,803 | +69.1% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €19,937 | €38,050 | +€18,113 | +90.9% |
| Taxes | 450/3 | €19,937 | €38,050 | +€18,113 | +90.9% |
| Other amounts payable | 47/48 | €2,945 | €608 | -€2,338 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,219 | €0 | -€2,219 | -100.0% |
| Other operating charges | 640/8 | - | €112 | +€112 | |
| Gross operating margin | 9900 | €62,317 | €91,575 | +€29,258 | +47.0% |
| Operating profit (loss) | 9901 | €60,098 | €91,464 | +€31,366 | +52.2% |
| Financial income | 75/76B | - | €1,007 | +€1,007 | |
| Recurring financial income | 75 | - | €1,007 | +€1,007 | |
| Financial charges | 65/66B | €30 | €40 | +€10 | +34.6% |
| Recurring financial charges | 65 | €30 | €40 | +€10 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €60,068 | €92,430 | +€32,362 | +53.9% |
| Income taxes | 67/77 | €12,214 | €18,970 | +€6,756 | +55.3% |
| Profit (loss) for the period | 9904 | €47,854 | €73,460 | +€25,606 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,854 | €73,460 | +€25,606 | +53.5% |
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 6 October 2026 via checked.be.