JANDA KR: 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
JANDA KR
NACE 64.210, Activities of holding companies
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€435,916
2023 · €404,299+€31,617
Equity
€6.5m
2023 · €6.0m+€435,916
Cash
€294,249
2023 · €316,165-€21,915
Balance sheet total
€7.2m
2023 · €6.7m+€486,851
Largest movements
Assets
- Current investments +€500,000
new in 2024: €500,000
Equity and liabilities
- Reserves +€435,916
up €435,916 (+7.2%), from €6.0m to €6.5m
of which Distributable reserves: +€435,916
- Debts after one year -€121,624
down €121,624 (-64.4%), from €188,920 to €67,295
- Other debts +€92,784
up €92,784 (+22.5%), from €412,900 to €505,683
Income statement
- Staff costs -€33,196
down €33,196 (-42.0%), from €78,960 to €45,764
- Financial income +€30,000
up €30,000 (+4.6%), from €650,000 to €680,000
- Depreciation +€7,213
up €7,213 (+8.4%), from €85,759 to €92,972
- Gross operating margin -€6,908
down €6,908 (-21.0%), from -€32,910 to -€39,818
- Taxes +€3,116
up €3,116 (+7.6%), from €40,917 to €44,033
From the 2023 result to the 2024 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 2023
€404,299
Gross operating margin
-€6,908
Staff costs
+€33,196
Depreciation
-€7,213
Other operating charges
-€2,683
Other operating items
-€12,477
Financial income
+€30,000
Financial charges
+€818
Taxes
-€3,116
Result 2024
€435,916
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€590,214
Investment
-€551,738
Financing
-€60,391
Cash 2023
€316,165
From operations (derived)
+€590,214
Net result for the year
+€435,916
Depreciation
+€92,972
Receivables within one year
-€50,000
Trade debts
+€5,726
Tax, wage and social debts
+€12,817
Other debts
+€92,784
Investment (derived)
-€551,738
Investment in fixed assets (net)
-€51,738
Current investments
-€500,000
Financing
-€60,391
Debts after one year
-€121,624
Current portion of long-term debt
+€61,234
Cash 2024
€294,249
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,687,688 | €7,174,539 | +€486,851 | +7.3% |
| Fixed assets | 21/28 | €6,353,917 | €6,312,683 | -€41,233 | -0.6% |
| Tangible fixed assets | 22/27 | €936,061 | €894,827 | -€41,233 | -4.4% |
| Land and buildings | 22 | €706,941 | €671,455 | -€35,486 | -5.0% |
| Plant, machinery and equipment | 23 | €106,540 | €91,661 | -€14,879 | -14.0% |
| Furniture and vehicles | 24 | €122,580 | €131,711 | +€9,132 | +7.4% |
| Financial fixed assets | 28 | €5,417,856 | €5,417,856 | = | 0.0% |
| Current assets | 29/58 | €333,771 | €861,856 | +€528,085 | +158.2% |
| Amounts receivable within one year | 40/41 | €17,606 | €67,606 | +€50,000 | +284.0% |
| Other amounts receivable | 41 | €17,606 | €67,606 | +€50,000 | +284.0% |
| Current investments | 50/53 | - | €500,000 | +€500,000 | |
| Cash at bank and in hand | 54/58 | €316,165 | €294,249 | -€21,915 | -6.9% |
| Total equity and liabilities | 10/49 | €6,687,688 | €7,174,539 | +€486,851 | +7.3% |
| Equity | 10/15 | €6,034,127 | €6,470,043 | +€435,916 | +7.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,014,127 | €6,450,043 | +€435,916 | +7.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €6,012,127 | €6,448,043 | +€435,916 | +7.3% |
| Amounts payable | 17/49 | €653,560 | €704,496 | +€50,935 | +7.8% |
| Amounts payable after more than one year | 17 | €188,920 | €67,295 | -€121,624 | -64.4% |
| Financial debts | 170/4 | €188,920 | €67,295 | -€121,624 | -64.4% |
| Amounts payable within one year | 42/48 | €464,641 | €637,201 | +€172,560 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | - | €61,234 | +€61,234 | |
| Trade debts | 44 | €449 | €6,175 | +€5,726 | +1275.2% |
| Suppliers | 440/4 | €449 | €6,175 | +€5,726 | +1275.2% |
| Taxes, remuneration and social security | 45 | €51,292 | €64,109 | +€12,817 | +25.0% |
| Taxes | 450/3 | €49,148 | €55,317 | +€6,169 | +12.6% |
| Remuneration and social security | 454/9 | €2,144 | €8,792 | +€6,648 | +310.0% |
| Other amounts payable | 47/48 | €412,900 | €505,683 | +€92,784 | +22.5% |
| Non-recurring operating income | 76A | €5,526 | - | -€5,526 | |
| Remuneration, social security and pensions | 62 | €78,960 | €45,764 | -€33,196 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,759 | €92,972 | +€7,213 | +8.4% |
| Other operating charges | 640/8 | €3,910 | €6,593 | +€2,683 | +68.6% |
| Non-recurring operating charges | 66A | - | €12,477 | +€12,477 | |
| Gross operating margin | 9900 | -€32,910 | -€39,818 | -€6,908 | -21.0% |
| Operating profit (loss) | 9901 | -€201,539 | -€197,624 | +€3,915 | +1.9% |
| Financial income | 75/76B | €650,000 | €680,000 | +€30,000 | +4.6% |
| Recurring financial income | 75 | €650,000 | €680,000 | +€30,000 | +4.6% |
| Financial charges | 65/66B | €3,245 | €2,427 | -€818 | -25.2% |
| Recurring financial charges | 65 | €3,245 | €2,427 | -€818 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €445,216 | €479,949 | +€34,733 | +7.8% |
| Income taxes | 67/77 | €40,917 | €44,033 | +€3,116 | +7.6% |
| Profit (loss) for the period | 9904 | €404,299 | €435,916 | +€31,617 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €404,299 | €435,916 | +€31,617 | +7.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.