IMMO JANAUSCHEK: 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.
IMMO JANAUSCHEK
Largest movements
- Receivables within one year +€15,314
up €15,314 (+118%), from €12,970 to €28,284
of which Other amounts receivable: +€7,820
- Cash +€14,617
up €14,617 (+5.8%), from €253,522 to €268,139
mainly Other debts (+€64,504) and Tax, wage and social debts (+€15,145)
- Tangible fixed assets -€4,168
down €4,168 (-11.9%), from €35,135 to €30,967
of which Land and buildings: -€3,800
- Other debts +€64,504
up €64,504 (+80.3%), from €80,362 to €144,865
- Reserves -€61,050
down €61,050 (-37.0%), from €164,894 to €103,844
- Tax, wage and social debts +€15,145
up €15,145 (+80.5%), from €18,809 to €33,953
of which Taxes: +€8,581
- Trade debts +€5,869
up €5,869 (+85.9%), from €6,832 to €12,702
- Gross operating margin -€43,091
down €43,091 (-34.1%), from €126,418 to €83,327
- Taxes -€12,908
down €12,908 (-84.1%), from €15,351 to €2,443
- Staff costs +€6,455
up €6,455 (+9.8%), from €65,712 to €72,167
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
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 | €302,976 | €328,805 | +€25,829 | +8.5% |
| Fixed assets | 21/28 | €35,135 | €30,967 | -€4,168 | -11.9% |
| Tangible fixed assets | 22/27 | €35,135 | €30,967 | -€4,168 | -11.9% |
| Land and buildings | 22 | €34,200 | €30,400 | -€3,800 | -11.1% |
| Plant, machinery and equipment | 23 | €935 | €567 | -€368 | -39.3% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €267,841 | €297,838 | +€29,996 | +11.2% |
| Amounts receivable within one year | 40/41 | €12,970 | €28,284 | +€15,314 | +118% |
| Trade receivables | 40 | €4,912 | €12,406 | +€7,494 | +153% |
| Other amounts receivable | 41 | €8,058 | €15,878 | +€7,820 | +97.0% |
| Cash at bank and in hand | 54/58 | €253,522 | €268,139 | +€14,617 | +5.8% |
| Deferred charges and accrued income | 490/1 | €1,349 | €1,414 | +€65 | +4.8% |
| Total equity and liabilities | 10/49 | €302,976 | €328,805 | +€25,829 | +8.5% |
| Equity | 10/15 | €195,086 | €134,553 | -€60,533 | -31.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €164,894 | €103,844 | -€61,050 | -37.0% |
| Distributable reserves | 133 | €164,894 | €103,844 | -€61,050 | -37.0% |
| Profit (loss) carried forward | 14 | €17,792 | €18,309 | +€517 | +2.9% |
| Amounts payable | 17/49 | €107,890 | €194,251 | +€86,362 | +80.0% |
| Amounts payable within one year | 42/48 | €107,890 | €194,251 | +€86,362 | +80.0% |
| Trade debts | 44 | €6,832 | €12,702 | +€5,869 | +85.9% |
| Suppliers | 440/4 | €6,832 | €12,702 | +€5,869 | +85.9% |
| Advances received on contracts in progress | 46 | €1,887 | €2,731 | +€844 | +44.7% |
| Taxes, remuneration and social security | 45 | €18,809 | €33,953 | +€15,145 | +80.5% |
| Taxes | 450/3 | €11,116 | €19,697 | +€8,581 | +77.2% |
| Remuneration and social security | 454/9 | €7,693 | €14,256 | +€6,563 | +85.3% |
| Other amounts payable | 47/48 | €80,362 | €144,865 | +€64,504 | +80.3% |
| Remuneration, social security and pensions | 62 | €65,712 | €72,167 | +€6,455 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,168 | €4,168 | = | 0.0% |
| Other operating charges | 640/8 | €1,735 | €1,793 | +€58 | +3.3% |
| Gross operating margin | 9900 | €126,418 | €83,327 | -€43,091 | -34.1% |
| Operating profit (loss) | 9901 | €54,804 | €5,200 | -€49,604 | -90.5% |
| Financial income | 75/76B | €386 | €308 | -€79 | -20.3% |
| Recurring financial income | 75 | €386 | €308 | -€79 | -20.3% |
| Financial charges | 65/66B | €3,571 | €2,548 | -€1,023 | -28.6% |
| Recurring financial charges | 65 | €3,571 | €2,548 | -€1,023 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €51,619 | €2,960 | -€48,659 | -94.3% |
| Income taxes | 67/77 | €15,351 | €2,443 | -€12,908 | -84.1% |
| Profit (loss) for the period | 9904 | €36,268 | €517 | -€35,752 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,268 | €517 | -€35,752 | -98.6% |
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 31 October 2026 via checked.be.