JANAA CONSULT: 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.
JANAA CONSULT
Largest movements
- Receivables after one year +€75,000
new in 2025: €75,000
- Receivables within one year -€64,513
down €64,513 (-42.3%), from €152,575 to €88,063
of which Trade receivables: -€57,090
- Cash -€20,524
down €20,524 (-39.4%), from €52,061 to €31,537
mainly Contributions, distributions and other (-€89,600) and Receivables after one year (-€75,000)
- Deferred charges and accrued income +€20,207
up €20,207 (+404.2%), from €4,999 to €25,206
- Tangible fixed assets -€4,102
down €4,102 (-22.2%), from €18,439 to €14,337
- Profit (loss) carried forward -€55,983
down €55,983 (-38.4%), from €145,938 to €89,955
- Other debts +€52,000
new in 2025: €52,000
- Trade debts -€34,929
down €34,929 (-97.8%), from €35,715 to €786
- Tax, wage and social debts +€32,581
up €32,581 (+124.6%), from €26,147 to €58,728
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin +€7,837
up €7,837 (+11.1%), from €70,534 to €78,371
- Other operating charges +€5,981
up €5,981 (+399.7%), from €1,496 to €7,477
- Depreciation -€3,091
down €3,091 (-43.6%), from €7,083 to €3,992
- Financial income -€2,996
down €2,996 (-65.4%), from €4,580 to €1,584
- Taxes -€1,431
down €1,431 (-7.2%), from €19,854 to €18,424
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 | €228,075 | €234,143 | +€6,068 | +2.7% |
| Fixed assets | 21/28 | €18,439 | €14,337 | -€4,102 | -22.2% |
| Tangible fixed assets | 22/27 | €18,439 | €14,337 | -€4,102 | -22.2% |
| Plant, machinery and equipment | 23 | €12,573 | €10,846 | -€1,727 | -13.7% |
| Furniture and vehicles | 24 | €1,939 | - | -€1,939 | |
| Other tangible fixed assets | 26 | €3,927 | €3,491 | -€436 | -11.1% |
| Current assets | 29/58 | €209,635 | €219,806 | +€10,171 | +4.9% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €152,575 | €88,063 | -€64,513 | -42.3% |
| Trade receivables | 40 | €96,487 | €39,398 | -€57,090 | -59.2% |
| Other amounts receivable | 41 | €56,088 | €48,665 | -€7,423 | -13.2% |
| Cash at bank and in hand | 54/58 | €52,061 | €31,537 | -€20,524 | -39.4% |
| Deferred charges and accrued income | 490/1 | €4,999 | €25,206 | +€20,207 | +404.2% |
| Total equity and liabilities | 10/49 | €228,075 | €234,143 | +€6,068 | +2.7% |
| Equity | 10/15 | €166,212 | €122,629 | -€43,583 | -26.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €14,074 | €14,074 | = | 0.0% |
| Distributable reserves | 133 | €14,074 | €14,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | €145,938 | €89,955 | -€55,983 | -38.4% |
| Amounts payable | 17/49 | €61,862 | €111,514 | +€49,652 | +80.3% |
| Amounts payable within one year | 42/48 | €61,862 | €111,514 | +€49,652 | +80.3% |
| Trade debts | 44 | €35,715 | €786 | -€34,929 | -97.8% |
| Suppliers | 440/4 | €35,715 | €786 | -€34,929 | -97.8% |
| Taxes, remuneration and social security | 45 | €26,147 | €58,728 | +€32,581 | +124.6% |
| Taxes | 450/3 | €26,147 | €58,728 | +€32,581 | +124.6% |
| Other amounts payable | 47/48 | - | €52,000 | +€52,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,083 | €3,992 | -€3,091 | -43.6% |
| Other operating charges | 640/8 | €1,496 | €7,477 | +€5,981 | +399.7% |
| Gross operating margin | 9900 | €70,534 | €78,371 | +€7,837 | +11.1% |
| Operating profit (loss) | 9901 | €61,954 | €66,902 | +€4,947 | +8.0% |
| Financial income | 75/76B | €4,580 | €1,584 | -€2,996 | -65.4% |
| Recurring financial income | 75 | €4,580 | €1,584 | -€2,996 | -65.4% |
| Financial charges | 65/66B | €4,366 | €4,045 | -€321 | -7.3% |
| Recurring financial charges | 65 | €4,366 | €4,045 | -€321 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €62,169 | €64,441 | +€2,272 | +3.7% |
| Income taxes | 67/77 | €19,854 | €18,424 | -€1,431 | -7.2% |
| Profit (loss) for the period | 9904 | €42,315 | €46,017 | +€3,702 | +8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,315 | €46,017 | +€3,702 | +8.7% |
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 10 October 2026 via checked.be.