STUDIO JANNE: 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.
STUDIO JANNE
Largest movements
- Receivables within one year -€22,413
down €22,413 (-26.8%), from €83,703 to €61,290
of which Other amounts receivable: -€22,066
- Tangible fixed assets -€18,547
down €18,547 (-11.0%), from €167,879 to €149,332
of which Furniture and vehicles: -€14,848
- Debts after one year -€178,967
down €178,967 (-100.0%), from €178,967 to €0
- Current portion of long-term debt +€169,337
up €169,337 (+874.0%), from €19,375 to €188,712
- Short-term financial debts -€56,230
down €56,230 (-100.0%), from €56,230 to €0
- Trade debts +€15,963
up €15,963 (+283.8%), from €5,624 to €21,587
- Profit (loss) carried forward +€10,637
up €10,637 (+41.5%), from -€25,629 to -€14,992
- Depreciation -€7,756
down €7,756 (-65.7%), from €11,806 to €4,050
- Other operating charges -€5,084
down €5,084 (-72.2%), from €7,045 to €1,961
- Financial income +€4,910
up €4,910 (+259.5%), from €1,892 to €6,802
of which Financial income: +€3,118
- Financial charges +€2,967
up €2,967 (+38.7%), from €7,665 to €10,632
- Taxes +€2,472
up €2,472 (+102.1%), from €2,421 to €4,893
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 | €255,232 | €214,740 | -€40,493 | -15.9% |
| Fixed assets | 21/28 | €167,879 | €149,332 | -€18,547 | -11.0% |
| Tangible fixed assets | 22/27 | €167,879 | €149,332 | -€18,547 | -11.0% |
| Land and buildings | 22 | €151,788 | €148,089 | -€3,699 | -2.4% |
| Furniture and vehicles | 24 | €16,091 | €1,243 | -€14,848 | -92.3% |
| Current assets | 29/58 | €87,354 | €65,408 | -€21,946 | -25.1% |
| Amounts receivable within one year | 40/41 | €83,703 | €61,290 | -€22,413 | -26.8% |
| Trade receivables | 40 | €11,907 | €11,560 | -€347 | -2.9% |
| Other amounts receivable | 41 | €71,796 | €49,730 | -€22,066 | -30.7% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €3,651 | €4,118 | +€467 | +12.8% |
| Total equity and liabilities | 10/49 | €255,232 | €214,740 | -€40,493 | -15.9% |
| Equity | 10/15 | -€19,429 | -€8,792 | +€10,637 | +54.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,629 | -€14,992 | +€10,637 | +41.5% |
| Amounts payable | 17/49 | €274,662 | €223,532 | -€51,130 | -18.6% |
| Amounts payable after more than one year | 17 | €178,967 | €0 | -€178,967 | -100.0% |
| Financial debts | 170/4 | €178,967 | €0 | -€178,967 | -100.0% |
| Amounts payable within one year | 42/48 | €94,484 | €222,285 | +€127,801 | +135.3% |
| Current portion of amounts payable after more than one year | 42 | €19,375 | €188,712 | +€169,337 | +874.0% |
| Financial debts | 43 | €56,230 | €0 | -€56,230 | -100.0% |
| Credit institutions | 430/8 | €56,230 | €0 | -€56,230 | -100.0% |
| Trade debts | 44 | €5,624 | €21,587 | +€15,963 | +283.8% |
| Suppliers | 440/4 | €5,624 | €21,587 | +€15,963 | +283.8% |
| Taxes, remuneration and social security | 45 | €13,255 | €11,986 | -€1,269 | -9.6% |
| Taxes | 450/3 | €13,255 | €11,986 | -€1,269 | -9.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,210 | €1,247 | +€36 | +3.0% |
| Non-recurring operating income | 76A | €3,877 | €0 | -€3,877 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,806 | €4,050 | -€7,756 | -65.7% |
| Other operating charges | 640/8 | €7,045 | €1,961 | -€5,084 | -72.2% |
| Gross operating margin | 9900 | €25,327 | €25,371 | +€44 | +0.2% |
| Operating profit (loss) | 9901 | €6,475 | €19,360 | +€12,885 | +199.0% |
| Financial income | 75/76B | €1,892 | €6,802 | +€4,910 | +259.5% |
| Recurring financial income | 75 | €1,892 | €5,010 | +€3,118 | +164.8% |
| Non-recurring financial income | 76B | - | €1,793 | +€1,793 | |
| Financial charges | 65/66B | €7,665 | €10,632 | +€2,967 | +38.7% |
| Recurring financial charges | 65 | €7,665 | €10,632 | +€2,967 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €702 | €15,530 | +€14,828 | +2111.5% |
| Income taxes | 67/77 | €2,421 | €4,893 | +€2,472 | +102.1% |
| Profit (loss) for the period | 9904 | -€1,719 | €10,637 | +€12,356 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,719 | €10,637 | +€12,356 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.