JUST JANE: what changed
Two fiscal 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.
JUST JANE
Largest movements
- Cash +€30,871
up €30,871 (+271.2%), from €11,384 to €42,255
mainly Net result for the year (+€32,481) and Other debts (+€1,249)
- Receivables within one year +€984
up €984 (+8.9%), from €11,005 to €11,988
of which Trade receivables: +€948
- Tangible fixed assets +€847
new in 2025: €847
- Reserves +€32,481
up €32,481 (+808.8%), from €4,016 to €36,497
- Trade debts -€1,565
down €1,565 (-22.8%), from €6,872 to €5,307
- Other debts +€1,249
up €1,249 (+59.0%), from €2,116 to €3,365
- Accrued charges and deferred income +€644
new in 2025: €644
- Gross operating margin +€38,061
up €38,061 (+514.6%), from €7,397 to €45,458
- Taxes +€8,091
up €8,091 (+431.9%), from €1,873 to €9,964
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,515 | €55,090 | +€32,575 | +144.7% |
| Fixed assets | 21/28 | - | €847 | +€847 | |
| Tangible fixed assets | 22/27 | - | €847 | +€847 | |
| Plant, machinery and equipment | 23 | - | €847 | +€847 | |
| Current assets | 29/58 | €22,515 | €54,243 | +€31,728 | +140.9% |
| Amounts receivable within one year | 40/41 | €11,005 | €11,988 | +€984 | +8.9% |
| Trade receivables | 40 | €11,005 | €11,953 | +€948 | +8.6% |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €11,384 | €42,255 | +€30,871 | +271.2% |
| Deferred charges and accrued income | 490/1 | €126 | - | -€126 | |
| Total equity and liabilities | 10/49 | €22,515 | €55,090 | +€32,575 | +144.7% |
| Equity | 10/15 | €6,516 | €38,997 | +€32,481 | +498.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,016 | €36,497 | +€32,481 | +808.8% |
| Distributable reserves | 133 | €4,016 | €36,497 | +€32,481 | +808.8% |
| Amounts payable | 17/49 | €15,999 | €16,093 | +€94 | +0.6% |
| Amounts payable within one year | 42/48 | €15,999 | €15,449 | -€550 | -3.4% |
| Trade debts | 44 | €6,872 | €5,307 | -€1,565 | -22.8% |
| Suppliers | 440/4 | €6,872 | €5,307 | -€1,565 | -22.8% |
| Taxes, remuneration and social security | 45 | €7,011 | €6,777 | -€233 | -3.3% |
| Taxes | 450/3 | €7,011 | €6,777 | -€233 | -3.3% |
| Other amounts payable | 47/48 | €2,116 | €3,365 | +€1,249 | +59.0% |
| Accrued charges and deferred income | 492/3 | - | €644 | +€644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €413 | +€413 | |
| Other operating charges | 640/8 | €2,595 | €2,475 | -€120 | -4.6% |
| Gross operating margin | 9900 | €7,397 | €45,458 | +€38,061 | +514.6% |
| Operating profit (loss) | 9901 | €4,801 | €42,570 | +€37,768 | +786.6% |
| Financial income | 75/76B | €1 | €3 | +€2 | +443.6% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +443.6% |
| Financial charges | 65/66B | €182 | €127 | -€55 | -30.3% |
| Recurring financial charges | 65 | €182 | €127 | -€55 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €4,620 | €42,446 | +€37,826 | +818.8% |
| Income taxes | 67/77 | €1,873 | €9,964 | +€8,091 | +431.9% |
| Profit (loss) for the period | 9904 | €2,747 | €32,481 | +€29,735 | +1082.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,747 | €32,481 | +€29,735 | +1082.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.