JEAN.BE: 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.
JEAN.BE
Largest movements
- Tangible fixed assets -€29,752
down €29,752 (-3.1%), from €953,965 to €924,213
- Cash -€11,654
down €11,654 (-89.4%), from €13,042 to €1,388
mainly Other debts (-€20,761) and Net result for the year (-€19,093)
- Other debts -€20,761
down €20,761 (-5.6%), from €368,061 to €347,300
- Profit (loss) carried forward -€17,623
down €17,623 (-55.6%), from €31,724 to €14,101
- Gross operating margin -€3,494
down €3,494 (-11.9%), from €29,452 to €25,958
- Financial charges -€796
down €796 (-6.9%), from €11,540 to €10,744
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 | €967,091 | €925,685 | -€41,406 | -4.3% |
| Fixed assets | 21/28 | €953,965 | €924,213 | -€29,752 | -3.1% |
| Tangible fixed assets | 22/27 | €953,965 | €924,213 | -€29,752 | -3.1% |
| Land and buildings | 22 | €953,965 | €924,213 | -€29,752 | -3.1% |
| Current assets | 29/58 | €13,126 | €1,472 | -€11,654 | -88.8% |
| Cash at bank and in hand | 54/58 | €13,042 | €1,388 | -€11,654 | -89.4% |
| Deferred charges and accrued income | 490/1 | €84 | €84 | = | 0.0% |
| Total equity and liabilities | 10/49 | €967,091 | €925,685 | -€41,406 | -4.3% |
| Equity | 10/15 | €574,439 | €555,346 | -€19,093 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €524,115 | €522,645 | -€1,470 | -0.3% |
| Tax-exempt reserves | 132 | €81,615 | €80,145 | -€1,470 | -1.8% |
| Distributable reserves | 133 | €442,500 | €442,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,724 | €14,101 | -€17,623 | -55.6% |
| Provisions and deferred taxes | 16 | €13,067 | €12,309 | -€757 | -5.8% |
| Deferred taxes | 168 | €13,067 | €12,309 | -€757 | -5.8% |
| Amounts payable | 17/49 | €379,585 | €358,030 | -€21,555 | -5.7% |
| Amounts payable within one year | 42/48 | €368,061 | €347,300 | -€20,761 | -5.6% |
| Other amounts payable | 47/48 | €368,061 | €347,300 | -€20,761 | -5.6% |
| Accrued charges and deferred income | 492/3 | €11,524 | €10,730 | -€794 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,481 | €29,752 | +€271 | +0.9% |
| Other operating charges | 640/8 | €5,136 | €5,313 | +€177 | +3.4% |
| Gross operating margin | 9900 | €29,452 | €25,958 | -€3,494 | -11.9% |
| Operating profit (loss) | 9901 | -€5,164 | -€9,106 | -€3,942 | -76.3% |
| Financial charges | 65/66B | €11,540 | €10,744 | -€796 | -6.9% |
| Recurring financial charges | 65 | €11,540 | €10,744 | -€796 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,704 | -€19,850 | -€3,146 | -18.8% |
| Transfer from deferred taxes | 780 | €757 | €757 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€15,947 | -€19,093 | -€3,146 | -19.7% |
| Transfer from tax-exempt reserves | 789 | €1,470 | €1,470 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,477 | -€17,623 | -€3,146 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.