JANS MAGGY: what changed
JANS MAGGY
Largest movements
- Current investments -€85,434
down €85,434 (-57.0%), from €149,971 to €64,538
- Cash +€31,099
up €31,099 (+96.9%), from €32,087 to €63,186
mainly Current investments (+€85,434) and Net result for the year (+€21,274)
- Deferred charges and accrued income +€2,711
up €2,711 (+35.5%), from €7,632 to €10,343
- Other debts -€33,045
down €33,045 (-91.7%), from €36,044 to €2,999
- Reserves -€21,064
down €21,064 (-15.5%), from €135,718 to €114,654
of which Distributable reserves: -€21,064
- Gross operating margin +€14,918
up €14,918 (+90.7%), from €16,439 to €31,357
- Taxes +€6,580
up €6,580 (+109%), from €6,057 to €12,637
- Financial income +€2,095
up €2,095 (+82.6%), from €2,535 to €4,630
- Depreciation +€600
up €600 (+92.3%), from €650 to €1,251
- Financial charges +€434
up €434 (+680%), from €64 to €498
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,470 | €140,059 | -€52,411 | -27.2% |
| Fixed assets | 21/28 | €1,269 | €1,651 | +€382 | +30.1% |
| Tangible fixed assets | 22/27 | €1,269 | €1,651 | +€382 | +30.1% |
| Furniture and vehicles | 24 | €1,269 | €1,651 | +€382 | +30.1% |
| Current assets | 29/58 | €191,201 | €138,407 | -€52,793 | -27.6% |
| Amounts receivable within one year | 40/41 | €1,510 | €341 | -€1,170 | -77.4% |
| Other amounts receivable | 41 | €1,510 | €341 | -€1,170 | -77.4% |
| Current investments | 50/53 | €149,971 | €64,538 | -€85,434 | -57.0% |
| Cash at bank and in hand | 54/58 | €32,087 | €63,186 | +€31,099 | +96.9% |
| Deferred charges and accrued income | 490/1 | €7,632 | €10,343 | +€2,711 | +35.5% |
| Total equity and liabilities | 10/49 | €192,470 | €140,059 | -€52,411 | -27.2% |
| Equity | 10/15 | €148,118 | €127,054 | -€21,064 | -14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,718 | €114,654 | -€21,064 | -15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,858 | €112,794 | -€21,064 | -15.7% |
| Amounts payable | 17/49 | €44,352 | €13,005 | -€31,347 | -70.7% |
| Amounts payable within one year | 42/48 | €42,960 | €11,519 | -€31,442 | -73.2% |
| Taxes, remuneration and social security | 45 | €6,917 | €8,520 | +€1,604 | +23.2% |
| Taxes | 450/3 | €6,917 | €8,520 | +€1,604 | +23.2% |
| Other amounts payable | 47/48 | €36,044 | €2,999 | -€33,045 | -91.7% |
| Accrued charges and deferred income | 492/3 | €1,392 | €1,486 | +€94 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €650 | €1,251 | +€600 | +92.3% |
| Other operating charges | 640/8 | €198 | €328 | +€130 | +65.3% |
| Gross operating margin | 9900 | €16,439 | €31,357 | +€14,918 | +90.7% |
| Operating profit (loss) | 9901 | €15,591 | €29,779 | +€14,188 | +91.0% |
| Financial income | 75/76B | €2,535 | €4,630 | +€2,095 | +82.6% |
| Recurring financial income | 75 | €2,535 | €4,630 | +€2,095 | +82.6% |
| Financial charges | 65/66B | €64 | €498 | +€434 | +680% |
| Recurring financial charges | 65 | €64 | €498 | +€434 | +680% |
| Profit (loss) for the period before taxes | 9903 | €18,062 | €33,911 | +€15,849 | +87.7% |
| Income taxes | 67/77 | €6,057 | €12,637 | +€6,580 | +109% |
| Profit (loss) for the period | 9904 | €12,005 | €21,274 | +€9,269 | +77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,005 | €21,274 | +€9,269 | +77.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.