JANABD: 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.
JANABD
Largest movements
- Tangible fixed assets -€2,286
down €2,286 (-44.1%), from €5,181 to €2,895
- Cash +€1,527
up €1,527 (+7.2%), from €21,102 to €22,629
mainly Depreciation (+€2,286) and Tax, wage and social debts (+€1,319)
- Receivables within one year +€1,474
up €1,474 (+89.2%), from €1,652 to €3,126
of which Other amounts receivable: +€986
- Deferred charges and accrued income -€1,246
down €1,246 (-90.5%), from €1,376 to €130
- Profit (loss) carried forward -€4,399
down €4,399 (-51.9%), from -€8,472 to -€12,871
- Tax, wage and social debts +€1,319
up €1,319 (+23.6%), from €5,599 to €6,917
of which Taxes: +€819
- Trade debts +€1,259
up €1,259 (+78.9%), from €1,596 to €2,854
- Accrued charges and deferred income +€1,250
new in 2025: €1,250
- Gross operating margin -€6,930
down €6,930, from €6,086 to -€844
- Financial charges -€1,594
down €1,594 (-78.7%), from €2,027 to €432
- Staff costs +€712
new in 2025: €712
- Other operating charges -€162
down €162 (-56.6%), from €286 to €124
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 | €33,061 | €32,530 | -€532 | -1.6% |
| Fixed assets | 21/28 | €8,931 | €6,645 | -€2,286 | -25.6% |
| Tangible fixed assets | 22/27 | €5,181 | €2,895 | -€2,286 | -44.1% |
| Plant, machinery and equipment | 23 | €5,181 | €2,895 | -€2,286 | -44.1% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €24,130 | €25,884 | +€1,754 | +7.3% |
| Amounts receivable within one year | 40/41 | €1,652 | €3,126 | +€1,474 | +89.2% |
| Trade receivables | 40 | €1,032 | €1,520 | +€488 | +47.3% |
| Other amounts receivable | 41 | €620 | €1,605 | +€986 | +159.1% |
| Cash at bank and in hand | 54/58 | €21,102 | €22,629 | +€1,527 | +7.2% |
| Deferred charges and accrued income | 490/1 | €1,376 | €130 | -€1,246 | -90.5% |
| Total equity and liabilities | 10/49 | €33,061 | €32,530 | -€532 | -1.6% |
| Equity | 10/15 | €10,128 | €5,729 | -€4,399 | -43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,472 | -€12,871 | -€4,399 | -51.9% |
| Amounts payable | 17/49 | €22,934 | €26,801 | +€3,867 | +16.9% |
| Amounts payable within one year | 42/48 | €22,934 | €25,551 | +€2,617 | +11.4% |
| Trade debts | 44 | €1,596 | €2,854 | +€1,259 | +78.9% |
| Suppliers | 440/4 | €1,596 | €2,854 | +€1,259 | +78.9% |
| Taxes, remuneration and social security | 45 | €5,599 | €6,917 | +€1,319 | +23.6% |
| Taxes | 450/3 | €5,599 | €6,417 | +€819 | +14.6% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €15,739 | €15,779 | +€40 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Remuneration, social security and pensions | 62 | - | €712 | +€712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,292 | €2,286 | -€6 | -0.3% |
| Other operating charges | 640/8 | €286 | €124 | -€162 | -56.6% |
| Gross operating margin | 9900 | €6,086 | -€844 | -€6,930 | |
| Operating profit (loss) | 9901 | €3,508 | -€3,966 | -€7,474 | |
| Financial charges | 65/66B | €2,027 | €432 | -€1,594 | -78.7% |
| Recurring financial charges | 65 | €2,027 | €432 | -€1,594 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €1,481 | -€4,399 | -€5,880 | |
| Profit (loss) for the period | 9904 | €1,481 | -€4,399 | -€5,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,481 | -€4,399 | -€5,880 |
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 8 October 2026 via checked.be.