JANCO: 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.
What changed
JANCO
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€46,670
2024 · -€3,245+€49,915
Equity
€34,632
2024 · -€12,038+€46,670
Cash
€1,202
2024 · €254+€948
Balance sheet total
€2.8m
2024 · €2.8m+€50,807
Largest movements
Assets
- Receivables within one year +€49,859
new in 2025: €49,859
Equity and liabilities
- Profit (loss) carried forward +€46,670
up €46,670, from -€30,588 to €16,082
Income statement
- Financial income +€49,859
new in 2025: €49,859
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.
Result 2024
-€3,245
Other operating charges
+€156
Other operating items
-€56
Financial income
+€49,859
Financial charges
-€44
Result 2025
€46,670
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.
From operations
+€948
Investment
€0
Financing
€0
Cash 2024
€254
From operations (derived)
+€948
Net result for the year
+€46,670
Receivables within one year
-€49,859
Other debts
+€2,960
Accrued charges and deferred income
+€1,177
Cash 2025
€1,202
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,774,911 | €2,825,718 | +€50,807 | +1.8% |
| Fixed assets | 21/28 | €2,774,657 | €2,774,657 | = | 0.0% |
| Financial fixed assets | 28 | €2,774,657 | €2,774,657 | = | 0.0% |
| Affiliated companies | 280/1 | €2,774,657 | €2,774,657 | = | 0.0% |
| Participating interests | 280 | €2,774,657 | €2,774,657 | = | 0.0% |
| Current assets | 29/58 | €254 | €51,061 | +€50,807 | +20030.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | - | €49,859 | +€49,859 | |
| Other amounts receivable | 41 | - | €49,859 | +€49,859 | |
| Cash at bank and in hand | 54/58 | €254 | €1,202 | +€948 | +373.7% |
| Total equity and liabilities | 10/49 | €2,774,911 | €2,825,718 | +€50,807 | +1.8% |
| Equity | 10/15 | -€12,038 | €34,632 | +€46,670 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,588 | €16,082 | +€46,670 | |
| Amounts payable | 17/49 | €2,786,949 | €2,791,086 | +€4,137 | +0.1% |
| Amounts payable after more than one year | 17 | €2,736,107 | €2,736,107 | = | 0.0% |
| Financial debts | 170/4 | €2,736,107 | €2,736,107 | = | 0.0% |
| Other loans | 174 | €2,736,107 | €2,736,107 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,881 | €52,842 | +€2,960 | +5.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €49,881 | €52,842 | +€2,960 | +5.9% |
| Accrued charges and deferred income | 492/3 | €960 | €2,137 | +€1,177 | +122.5% |
| Operating charges | 60/66A | €3,095 | €2,995 | -€100 | -3.2% |
| Services and other goods | 61 | €1,448 | €1,504 | +€56 | +3.9% |
| Other operating charges | 640/8 | €1,646 | €1,491 | -€156 | -9.5% |
| Operating profit (loss) | 9901 | -€3,095 | -€2,995 | +€100 | +3.2% |
| Financial income | 75/76B | - | €49,859 | +€49,859 | |
| Recurring financial income | 75 | - | €49,859 | +€49,859 | |
| Income from financial fixed assets | 750 | - | €49,859 | +€49,859 | |
| Financial charges | 65/66B | €150 | €194 | +€44 | +29.5% |
| Recurring financial charges | 65 | €150 | €194 | +€44 | +29.5% |
| Other financial charges | 652/9 | €150 | €194 | +€44 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,245 | €46,670 | +€49,915 | |
| Profit (loss) for the period | 9904 | -€3,245 | €46,670 | +€49,915 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,245 | €46,670 | +€49,915 |
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 3 October 2026 via checked.be.