JOHN & JANE: 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.
What changed
JOHN & JANE
NACE 90.391, Promotion and organisation of arts and performing arts events
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€21,890
2024 · €44,000-€22,110
Equity
€190,484
2024 · €168,595+€21,890
Cash
€135,571
2024 · €120,445+€15,126
Balance sheet total
€3.3m
2024 · €1.5m+€1.7m
Largest movements
Assets
- Receivables within one year +€1.6m
up €1.6m (+162.1%), from €961,833 to €2.5m
of which Other amounts receivable: +€1.0m
- Intangible fixed assets +€172,064
up €172,064 (+55.2%), from €311,496 to €483,559
Equity and liabilities
- Trade debts +€1.3m
up €1.3m (+251.0%), from €527,828 to €1.9m
- Other debts +€450,135
up €450,135 (+2543.6%), from €17,697 to €467,831
- Advances received -€140,000
down €140,000 (-93.7%), from €149,472 to €9,472
- Accrued charges and deferred income +€120,900
new in 2025: €120,900
- Short-term financial debts -€64,420
down €64,420 (-19.3%), from €334,492 to €270,072
Income statement
- Staff costs +€50,357
up €50,357 (+5.4%), from €936,499 to €986,856
- Financial charges -€19,062
down €19,062 (-34.6%), from €55,099 to €36,037
- Depreciation +€15,945
up €15,945 (+19.6%), from €81,422 to €97,367
- Gross operating margin +€12,128
up €12,128 (+1.1%), from €1.1m to €1.2m
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.
Result 2024
€44,000
Gross operating margin
+€12,128
Staff costs
-€50,357
Depreciation
-€15,945
Write-downs
+€2,798
Other operating charges
-€3,919
Other operating items
+€15,703
Financial income
-€1,713
Financial charges
+€19,062
Taxes
+€133
Result 2025
€21,890
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.
From operations
+€361,000
Investment
-€270,953
Financing
-€74,921
Cash 2024
€120,445
From operations (derived)
+€361,000
Net result for the year
+€21,890
Depreciation
+€97,367
Receivables within one year
-€1.6m
Deferred charges and accrued income
+€4,985
Trade debts
+€1.3m
Tax, wage and social debts
+€40,393
Advances received
-€140,000
Other debts
+€450,135
Accrued charges and deferred income
+€120,900
Investment (derived)
-€270,953
Investment in fixed assets (net)
-€270,953
Financing
-€74,921
Debts after one year
-€11,976
Current portion of long-term debt
+€1,475
Short-term financial debts
-€64,420
Cash 2025
€135,571
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,508,907 | €3,252,175 | +€1.7m | +115.5% |
| Formation expenses | 20 | €16,664 | €8,991 | -€7,673 | -46.0% |
| Fixed assets | 21/28 | €362,876 | €544,135 | +€181,259 | +50.0% |
| Intangible fixed assets | 21 | €311,496 | €483,559 | +€172,064 | +55.2% |
| Tangible fixed assets | 22/27 | €51,380 | €60,576 | +€9,196 | +17.9% |
| Plant, machinery and equipment | 23 | €9,938 | €17,172 | +€7,235 | +72.8% |
| Furniture and vehicles | 24 | €37,417 | €41,712 | +€4,295 | +11.5% |
| Leasing and similar rights | 25 | €2,844 | €1,497 | -€1,347 | -47.4% |
| Other tangible fixed assets | 26 | €1,181 | €195 | -€986 | -83.5% |
| Current assets | 29/58 | €1,129,367 | €2,699,049 | +€1.6m | +139.0% |
| Amounts receivable within one year | 40/41 | €961,833 | €2,521,374 | +€1.6m | +162.1% |
| Trade receivables | 40 | €877,530 | €1,414,436 | +€536,905 | +61.2% |
| Other amounts receivable | 41 | €84,302 | €1,106,939 | +€1.0m | +1213.1% |
| Cash at bank and in hand | 54/58 | €120,445 | €135,571 | +€15,126 | +12.6% |
| Deferred charges and accrued income | 490/1 | €47,089 | €42,104 | -€4,985 | -10.6% |
| Total equity and liabilities | 10/49 | €1,508,907 | €3,252,175 | +€1.7m | +115.5% |
| Equity | 10/15 | €168,595 | €190,484 | +€21,890 | +13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €12,520 | €12,520 | = | 0.0% |
| Distributable reserves | 133 | €12,520 | €12,520 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,675 | €165,564 | +€21,890 | +15.2% |
| Amounts payable | 17/49 | €1,340,312 | €3,061,691 | +€1.7m | +128.4% |
| Amounts payable after more than one year | 17 | €11,976 | - | -€11,976 | |
| Financial debts | 170/4 | €11,976 | - | -€11,976 | |
| Amounts payable within one year | 42/48 | €1,328,336 | €2,940,791 | +€1.6m | +121.4% |
| Current portion of amounts payable after more than one year | 42 | €63,099 | €64,574 | +€1,475 | +2.3% |
| Financial debts | 43 | €334,492 | €270,072 | -€64,420 | -19.3% |
| Credit institutions | 430/8 | €334,492 | €270,072 | -€64,420 | -19.3% |
| Trade debts | 44 | €527,828 | €1,852,699 | +€1.3m | +251.0% |
| Suppliers | 440/4 | €527,828 | €1,852,699 | +€1.3m | +251.0% |
| Advances received on contracts in progress | 46 | €149,472 | €9,472 | -€140,000 | -93.7% |
| Taxes, remuneration and social security | 45 | €235,750 | €276,143 | +€40,393 | +17.1% |
| Taxes | 450/3 | €76,683 | €101,441 | +€24,759 | +32.3% |
| Remuneration and social security | 454/9 | €159,067 | €174,701 | +€15,635 | +9.8% |
| Other amounts payable | 47/48 | €17,697 | €467,831 | +€450,135 | +2543.6% |
| Accrued charges and deferred income | 492/3 | - | €120,900 | +€120,900 | |
| Remuneration, social security and pensions | 62 | €936,499 | €986,856 | +€50,357 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,422 | €97,367 | +€15,945 | +19.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,053 | -€8,850 | -€2,798 | -46.2% |
| Other operating charges | 640/8 | €3,452 | €7,370 | +€3,919 | +113.5% |
| Non-recurring operating charges | 66A | €16,758 | €1,055 | -€15,703 | -93.7% |
| Gross operating margin | 9900 | €1,148,455 | €1,160,583 | +€12,128 | +1.1% |
| Operating profit (loss) | 9901 | €116,377 | €76,785 | -€39,592 | -34.0% |
| Financial income | 75/76B | €1,713 | - | -€1,713 | |
| Recurring financial income | 75 | €1,713 | - | -€1,713 | |
| Financial charges | 65/66B | €55,099 | €36,037 | -€19,062 | -34.6% |
| Recurring financial charges | 65 | €55,099 | €36,037 | -€19,062 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €62,991 | €40,748 | -€22,243 | -35.3% |
| Income taxes | 67/77 | €18,991 | €18,858 | -€133 | -0.7% |
| Profit (loss) for the period | 9904 | €44,000 | €21,890 | -€22,110 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,000 | €21,890 | -€22,110 | -50.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.