JANTRA: 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.
JANTRA
Largest movements
- Cash -€21,370
down €21,370 (-70.8%), from €30,168 to €8,797
mainly Net result for the year (-€23,597) and Debts after one year (-€11,250)
- Tangible fixed assets -€11,835
down €11,835 (-27.3%), from €43,285 to €31,450
- Receivables within one year -€3,116
down €3,116 (-99.8%), from €3,121 to €6
- Stocks and contracts +€1,164
up €1,164 (+30.8%), from €3,784 to €4,948
- Profit (loss) carried forward -€23,597
down €23,597 (-75.5%), from -€31,253 to -€54,850
- Debts after one year -€11,250
down €11,250 (-27.3%), from €41,189 to €29,939
- Current portion of long-term debt -€3,605
no longer reported in 2023 (was €3,605)
- Accrued charges and deferred income +€3,300
new in 2023: €3,300
- Tax, wage and social debts +€1,329
up €1,329 (+16.4%), from €8,093 to €9,422
- Turnover +€173,385
new in 2023: €173,385
- Purchases and services -€61,689
down €61,689 (-29.1%), from €212,329 to €150,639
- Gross operating margin +€45,800
up €45,800, from -€23,053 to €22,746
- Financial income -€45,782
down €45,782 (-99.8%), from €45,884 to €101
of which Financial income: -€45,782
- Staff costs +€14,245
up €14,245 (+99.7%), from €14,291 to €28,536
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,508 | €45,351 | -€35,157 | -43.7% |
| Fixed assets | 21/28 | €43,435 | €31,600 | -€11,835 | -27.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €43,285 | €31,450 | -€11,835 | -27.3% |
| Plant, machinery and equipment | 23 | €8,633 | €7,170 | -€1,463 | -16.9% |
| Furniture and vehicles | 24 | €12,246 | €8,198 | -€4,048 | -33.1% |
| Leasing and similar rights | 25 | €18,426 | €12,898 | -€5,528 | -30.0% |
| Other tangible fixed assets | 26 | €3,980 | €3,184 | -€796 | -20.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €37,073 | €13,751 | -€23,322 | -62.9% |
| Stocks and contracts in progress | 3 | €3,784 | €4,948 | +€1,164 | +30.8% |
| Stocks | 30/36 | €3,784 | €4,948 | +€1,164 | +30.8% |
| Amounts receivable within one year | 40/41 | €3,121 | €6 | -€3,116 | -99.8% |
| Trade receivables | 40 | €3,121 | €6 | -€3,116 | -99.8% |
| Cash at bank and in hand | 54/58 | €30,168 | €8,797 | -€21,370 | -70.8% |
| Total equity and liabilities | 10/49 | €80,508 | €45,351 | -€35,157 | -43.7% |
| Equity | 10/15 | -€10,793 | -€34,390 | -€23,597 | -219% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,253 | -€54,850 | -€23,597 | -75.5% |
| Amounts payable | 17/49 | €91,301 | €79,742 | -€11,560 | -12.7% |
| Amounts payable after more than one year | 17 | €41,189 | €29,939 | -€11,250 | -27.3% |
| Financial debts | 170/4 | €41,189 | €29,939 | -€11,250 | -27.3% |
| Amounts payable within one year | 42/48 | €50,113 | €46,503 | -€3,610 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €3,605 | - | -€3,605 | |
| Trade debts | 44 | €10,950 | €10,096 | -€854 | -7.8% |
| Suppliers | 440/4 | €10,950 | €10,096 | -€854 | -7.8% |
| Taxes, remuneration and social security | 45 | €8,093 | €9,422 | +€1,329 | +16.4% |
| Taxes | 450/3 | €8,093 | €9,422 | +€1,329 | +16.4% |
| Other amounts payable | 47/48 | €27,464 | €26,985 | -€479 | -1.7% |
| Accrued charges and deferred income | 492/3 | - | €3,300 | +€3,300 | |
| Turnover | 70 | - | €173,385 | +€173,385 | |
| Goods, raw materials, services and sundry goods | 60/61 | €212,329 | €150,639 | -€61,689 | -29.1% |
| Remuneration, social security and pensions | 62 | €14,291 | €28,536 | +€14,245 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,814 | €11,835 | +€21 | +0.2% |
| Other operating charges | 640/8 | €4,235 | €3,813 | -€422 | -10.0% |
| Gross operating margin | 9900 | -€23,053 | €22,746 | +€45,800 | |
| Operating profit (loss) | 9901 | -€53,393 | -€21,438 | +€31,955 | +59.8% |
| Financial income | 75/76B | €45,884 | €101 | -€45,782 | -99.8% |
| Recurring financial income | 75 | €45,884 | €101 | -€45,782 | -99.8% |
| Non-recurring financial income | 76B | - | €101 | +€101 | |
| Financial charges | 65/66B | €1,866 | €2,261 | +€395 | +21.2% |
| Recurring financial charges | 65 | €1,368 | €1,123 | -€246 | -18.0% |
| Non-recurring financial charges | 66B | €498 | €1,138 | +€641 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€9,375 | -€23,597 | -€14,222 | -152% |
| Income taxes | 67/77 | €2,143 | - | -€2,143 | |
| Profit (loss) for the period | 9904 | -€11,518 | -€23,597 | -€12,079 | -105% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,518 | -€23,597 | -€12,079 | -105% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.