STARRING 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.
STARRING JANE
Largest movements
- Receivables within one year +€235,923
up €235,923 (+48.1%), from €490,616 to €726,539
of which Trade receivables: +€189,133
- Financial fixed assets -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€40,924
up €40,924 (+50.1%), from €81,661 to €122,585
mainly Net result for the year (+€229,649) and Other debts (+€156,179)
- Intangible fixed assets -€13,898
down €13,898 (-40.2%), from €34,585 to €20,687
- Other debts +€156,179
up €156,179 (+167.1%), from €93,469 to €249,649
- Short-term financial debts +€125,184
up €125,184, from €0 to €125,184
- Current portion of long-term debt -€92,406
down €92,406 (-100.0%), from €92,406 to €0
- Advances received +€73,095
up €73,095 (+180.0%), from €40,602 to €113,697
- Accrued charges and deferred income -€30,789
down €30,789 (-29.0%), from €106,096 to €75,307
- Staff costs -€204,837
down €204,837 (-22.8%), from €900,127 to €695,290
- Taxes +€47,906
up €47,906 (+116.0%), from €41,300 to €89,207
- Gross operating margin -€19,357
down €19,357 (-1.8%), from €1.1m to €1.0m
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 | €675,576 | €883,260 | +€207,684 | +30.7% |
| Fixed assets | 21/28 | €88,959 | €21,216 | -€67,743 | -76.2% |
| Intangible fixed assets | 21 | €34,585 | €20,687 | -€13,898 | -40.2% |
| Tangible fixed assets | 22/27 | €4,374 | €529 | -€3,845 | -87.9% |
| Plant, machinery and equipment | 23 | €4,074 | €0 | -€4,074 | -100.0% |
| Furniture and vehicles | 24 | - | €329 | +€329 | |
| Other tangible fixed assets | 26 | €300 | €200 | -€100 | -33.3% |
| Financial fixed assets | 28 | €50,000 | €0 | -€50,000 | -100.0% |
| Current assets | 29/58 | €586,617 | €862,044 | +€275,427 | +47.0% |
| Amounts receivable within one year | 40/41 | €490,616 | €726,539 | +€235,923 | +48.1% |
| Trade receivables | 40 | €467,865 | €656,998 | +€189,133 | +40.4% |
| Other amounts receivable | 41 | €22,751 | €69,541 | +€46,790 | +205.7% |
| Cash at bank and in hand | 54/58 | €81,661 | €122,585 | +€40,924 | +50.1% |
| Deferred charges and accrued income | 490/1 | €14,339 | €12,920 | -€1,420 | -9.9% |
| Total equity and liabilities | 10/49 | €675,576 | €883,260 | +€207,684 | +30.7% |
| Equity | 10/15 | €68,550 | €68,550 | = | 0.0% |
| Contributions | 10/11 | €68,550 | €68,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €607,026 | €814,710 | +€207,684 | +34.2% |
| Amounts payable within one year | 42/48 | €500,930 | €739,403 | +€238,473 | +47.6% |
| Current portion of amounts payable after more than one year | 42 | €92,406 | €0 | -€92,406 | -100.0% |
| Financial debts | 43 | €0 | €125,184 | +€125,184 | |
| Credit institutions | 430/8 | €0 | €125,184 | +€125,184 | |
| Trade debts | 44 | €119,077 | €98,430 | -€20,647 | -17.3% |
| Suppliers | 440/4 | €119,077 | €98,430 | -€20,647 | -17.3% |
| Advances received on contracts in progress | 46 | €40,602 | €113,697 | +€73,095 | +180.0% |
| Taxes, remuneration and social security | 45 | €155,376 | €152,443 | -€2,933 | -1.9% |
| Taxes | 450/3 | €63,363 | €61,013 | -€2,350 | -3.7% |
| Remuneration and social security | 454/9 | €92,013 | €91,431 | -€582 | -0.6% |
| Other amounts payable | 47/48 | €93,469 | €249,649 | +€156,179 | +167.1% |
| Accrued charges and deferred income | 492/3 | €106,096 | €75,307 | -€30,789 | -29.0% |
| Non-recurring operating income | 76A | €25,752 | €268,716 | +€242,964 | +943.5% |
| Remuneration, social security and pensions | 62 | €900,127 | €695,290 | -€204,837 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,153 | €19,031 | -€5,121 | -21.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,358 | -€325 | -€3,683 | |
| Other operating charges | 640/8 | €3,814 | €3,013 | -€801 | -21.0% |
| Non-recurring operating charges | 66A | - | €890 | +€890 | |
| Gross operating margin | 9900 | €1,064,931 | €1,045,574 | -€19,357 | -1.8% |
| Operating profit (loss) | 9901 | €133,480 | €327,676 | +€194,195 | +145.5% |
| Financial income | 75/76B | €9,300 | €4,085 | -€5,215 | -56.1% |
| Recurring financial income | 75 | €9,300 | €4,085 | -€5,215 | -56.1% |
| Financial charges | 65/66B | €8,011 | €12,905 | +€4,894 | +61.1% |
| Recurring financial charges | 65 | €8,011 | €12,905 | +€4,894 | +61.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €134,770 | €318,855 | +€184,086 | +136.6% |
| Income taxes | 67/77 | €41,300 | €89,207 | +€47,906 | +116.0% |
| Profit (loss) for the period | 9904 | €93,469 | €229,649 | +€136,179 | +145.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,469 | €229,649 | +€136,179 | +145.7% |
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 9 October 2026 via checked.be.