JANATURO BVBA: what changed
JANATURO BVBA
Largest movements
- Tangible fixed assets +€297,637
up €297,637 (+968%), from €30,761 to €328,398
of which Land and buildings: +€307,306
- Cash -€135,648
down €135,648 (-72.9%), from €186,166 to €50,518
mainly Investment in fixed assets (net) (-€326,168) and Receivables within one year (-€69,536)
- Receivables within one year +€69,536
up €69,536 (+766%), from €9,075 to €78,611
of which Other amounts receivable: +€68,724
- Current investments -€19,698
down €19,698 (-19.8%), from €99,600 to €79,902
- Receivables after one year -€15,000
down €15,000 (-9.0%), from €166,000 to €151,000
- Debts after one year +€152,760
new in 2025: €152,760
- Other debts +€37,289
up €37,289 (+189%), from €19,763 to €57,052
- Current portion of long-term debt +€14,829
new in 2025: €14,829
- Depreciation +€15,090
up €15,090 (+112%), from €13,441 to €28,531
- Financial income +€11,011
up €11,011 (+148%), from €7,450 to €18,461
- Gross operating margin -€9,169
down €9,169 (-10.4%), from €87,882 to €78,713
- Taxes -€5,226
down €5,226 (-29.3%), from €17,812 to €12,586
- Financial charges +€4,449
up €4,449, from -€3,594 to €855
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €498,581 | €694,692 | +€196,111 | +39.3% |
| Fixed assets | 21/28 | €31,011 | €328,648 | +€297,637 | +960% |
| Tangible fixed assets | 22/27 | €30,761 | €328,398 | +€297,637 | +968% |
| Land and buildings | 22 | - | €307,306 | +€307,306 | |
| Plant, machinery and equipment | 23 | - | €3,618 | +€3,618 | |
| Furniture and vehicles | 24 | €30,761 | €17,474 | -€13,287 | -43.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €467,570 | €366,044 | -€101,526 | -21.7% |
| Amounts receivable after more than one year | 29 | €166,000 | €151,000 | -€15,000 | -9.0% |
| Other amounts receivable | 291 | €166,000 | €151,000 | -€15,000 | -9.0% |
| Amounts receivable within one year | 40/41 | €9,075 | €78,611 | +€69,536 | +766% |
| Trade receivables | 40 | €9,075 | €9,887 | +€812 | +8.9% |
| Other amounts receivable | 41 | - | €68,724 | +€68,724 | |
| Current investments | 50/53 | €99,600 | €79,902 | -€19,698 | -19.8% |
| Cash at bank and in hand | 54/58 | €186,166 | €50,518 | -€135,648 | -72.9% |
| Deferred charges and accrued income | 490/1 | €6,729 | €6,013 | -€716 | -10.6% |
| Total equity and liabilities | 10/49 | €498,581 | €694,692 | +€196,111 | +39.3% |
| Equity | 10/15 | €465,874 | €460,343 | -€5,531 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €459,674 | €454,143 | -€5,531 | -1.2% |
| Tax-exempt reserves | 132 | €145 | €145 | = | 0.0% |
| Distributable reserves | 133 | €459,529 | €453,998 | -€5,531 | -1.2% |
| Amounts payable | 17/49 | €32,707 | €234,349 | +€201,642 | +617% |
| Amounts payable after more than one year | 17 | - | €152,760 | +€152,760 | |
| Financial debts | 170/4 | - | €152,760 | +€152,760 | |
| Amounts payable within one year | 42/48 | €32,707 | €80,131 | +€47,424 | +145% |
| Current portion of amounts payable after more than one year | 42 | - | €14,829 | +€14,829 | |
| Trade debts | 44 | €596 | €1,200 | +€604 | +101% |
| Suppliers | 440/4 | €596 | €1,200 | +€604 | +101% |
| Taxes, remuneration and social security | 45 | €12,348 | €7,050 | -€5,298 | -42.9% |
| Taxes | 450/3 | €12,348 | €7,050 | -€5,298 | -42.9% |
| Other amounts payable | 47/48 | €19,763 | €57,052 | +€37,289 | +189% |
| Accrued charges and deferred income | 492/3 | - | €1,458 | +€1,458 | |
| Non-recurring operating income | 76A | - | €812 | +€812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,441 | €28,531 | +€15,090 | +112% |
| Other operating charges | 640/8 | €759 | €733 | -€26 | -3.4% |
| Gross operating margin | 9900 | €87,882 | €78,713 | -€9,169 | -10.4% |
| Operating profit (loss) | 9901 | €73,682 | €49,449 | -€24,233 | -32.9% |
| Financial income | 75/76B | €7,450 | €18,461 | +€11,011 | +148% |
| Recurring financial income | 75 | €7,450 | €18,461 | +€11,011 | +148% |
| Financial charges | 65/66B | -€3,594 | €855 | +€4,449 | |
| Recurring financial charges | 65 | -€3,594 | €855 | +€4,449 | |
| Profit (loss) for the period before taxes | 9903 | €84,726 | €67,055 | -€17,671 | -20.9% |
| Income taxes | 67/77 | €17,812 | €12,586 | -€5,226 | -29.3% |
| Profit (loss) for the period | 9904 | €66,914 | €54,469 | -€12,445 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €66,914 | €54,469 | -€12,445 | -18.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.