JEANNOT: 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.
JEANNOT
Largest movements
- Tangible fixed assets -€27,595
down €27,595 (-3.2%), from €868,953 to €841,359
of which Land and buildings: -€19,963
- Debts after one year -€46,625
down €46,625 (-8.2%), from €569,813 to €523,188
- Advances received -€34,167
no longer reported in 2025 (was €34,167)
- Profit (loss) carried forward +€27,146
up €27,146 (+75.0%), from -€36,173 to -€9,027
- Trade debts +€15,652
up €15,652 (+33.3%), from €46,965 to €62,618
- Staff costs -€27,390
down €27,390 (-14.9%), from €184,021 to €156,631
- Gross operating margin -€21,749
down €21,749 (-8.2%), from €266,438 to €244,689
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €934,682 | €902,069 | -€32,613 | -3.5% |
| Fixed assets | 21/28 | €898,953 | €866,359 | -€32,595 | -3.6% |
| Intangible fixed assets | 21 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Tangible fixed assets | 22/27 | €868,953 | €841,359 | -€27,595 | -3.2% |
| Land and buildings | 22 | €823,389 | €803,426 | -€19,963 | -2.4% |
| Plant, machinery and equipment | 23 | €40,768 | €34,432 | -€6,335 | -15.5% |
| Furniture and vehicles | 24 | €4,797 | €3,500 | -€1,297 | -27.0% |
| Current assets | 29/58 | €35,729 | €35,710 | -€19 | -0.1% |
| Stocks and contracts in progress | 3 | €35,218 | €33,795 | -€1,423 | -4.0% |
| Stocks | 30/36 | €35,218 | €33,795 | -€1,423 | -4.0% |
| Amounts receivable within one year | 40/41 | €511 | €1,915 | +€1,404 | +275% |
| Trade receivables | 40 | - | €1,404 | +€1,404 | |
| Other amounts receivable | 41 | €511 | €511 | = | 0.0% |
| Total equity and liabilities | 10/49 | €934,682 | €902,069 | -€32,613 | -3.5% |
| Equity | 10/15 | -€26,173 | €973 | +€27,146 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,173 | -€9,027 | +€27,146 | +75.0% |
| Amounts payable | 17/49 | €960,855 | €901,096 | -€59,759 | -6.2% |
| Amounts payable after more than one year | 17 | €569,813 | €523,188 | -€46,625 | -8.2% |
| Financial debts | 170/4 | €569,813 | €523,188 | -€46,625 | -8.2% |
| Amounts payable within one year | 42/48 | €389,899 | €376,764 | -€13,134 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €64,924 | €66,808 | +€1,884 | +2.9% |
| Financial debts | 43 | €6,534 | €10,974 | +€4,440 | +68.0% |
| Credit institutions | 430/8 | €6,534 | €10,974 | +€4,440 | +68.0% |
| Trade debts | 44 | €46,965 | €62,618 | +€15,652 | +33.3% |
| Suppliers | 440/4 | €46,965 | €62,618 | +€15,652 | +33.3% |
| Advances received on contracts in progress | 46 | €34,167 | - | -€34,167 | |
| Taxes, remuneration and social security | 45 | €16,389 | €21,135 | +€4,745 | +29.0% |
| Taxes | 450/3 | €16,389 | €17,370 | +€981 | +6.0% |
| Remuneration and social security | 454/9 | - | €3,764 | +€3,764 | |
| Other amounts payable | 47/48 | €220,919 | €215,230 | -€5,689 | -2.6% |
| Accrued charges and deferred income | 492/3 | €1,144 | €1,144 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €184,021 | €156,631 | -€27,390 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,487 | €42,363 | +€1,875 | +4.6% |
| Other operating charges | 640/8 | €6,125 | €4,806 | -€1,319 | -21.5% |
| Gross operating margin | 9900 | €266,438 | €244,689 | -€21,749 | -8.2% |
| Operating profit (loss) | 9901 | €35,805 | €40,890 | +€5,085 | +14.2% |
| Financial income | 75/76B | €7 | €273 | +€266 | +3,850% |
| Recurring financial income | 75 | €7 | €273 | +€266 | +3,850% |
| Financial charges | 65/66B | €12,662 | €14,017 | +€1,355 | +10.7% |
| Recurring financial charges | 65 | €12,662 | €14,017 | +€1,355 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €23,149 | €27,146 | +€3,996 | +17.3% |
| Profit (loss) for the period | 9904 | €23,149 | €27,146 | +€3,996 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,149 | €27,146 | +€3,996 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.