JANEDA: 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.
JANEDA
Largest movements
- Current investments -€56,716
down €56,716 (-31.9%), from €177,877 to €121,161
- Tangible fixed assets -€32,845
down €32,845 (-8.0%), from €408,050 to €375,205
of which Furniture and vehicles: -€26,037
- Cash +€31,699
up €31,699 (+61.2%), from €51,777 to €83,477
mainly Current investments (+€56,716) and Depreciation (+€41,286)
- Receivables within one year +€16,948
up €16,948 (+36.1%), from €46,923 to €63,870
of which Other amounts receivable: +€41,893
- Debts after one year -€32,849
down €32,849 (-10.9%), from €301,490 to €268,640
- Other operating charges +€5,001
up €5,001 (+362%), from €1,382 to €6,383
- Financial income +€4,871
up €4,871 (+171%), from €2,842 to €7,713
- Taxes +€2,045
up €2,045 (+249%), from €823 to €2,867
- Gross operating margin +€1,752
up €1,752 (+3.1%), from €56,805 to €58,557
- Financial charges +€1,158
up €1,158 (+9.8%), from €11,838 to €12,995
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.
Derived cash bridge
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 | €710,140 | €668,827 | -€41,312 | -5.8% |
| Fixed assets | 21/28 | €427,581 | €394,735 | -€32,845 | -7.7% |
| Tangible fixed assets | 22/27 | €408,050 | €375,205 | -€32,845 | -8.0% |
| Land and buildings | 22 | €296,298 | €286,810 | -€9,489 | -3.2% |
| Plant, machinery and equipment | 23 | - | €3,441 | +€3,441 | |
| Furniture and vehicles | 24 | €106,107 | €80,070 | -€26,037 | -24.5% |
| Other tangible fixed assets | 26 | €5,645 | €4,884 | -€761 | -13.5% |
| Financial fixed assets | 28 | €19,530 | €19,530 | = | 0.0% |
| Current assets | 29/58 | €282,559 | €274,092 | -€8,467 | -3.0% |
| Amounts receivable after more than one year | 29 | €3,810 | €3,338 | -€472 | -12.4% |
| Other amounts receivable | 291 | €3,810 | €3,338 | -€472 | -12.4% |
| Amounts receivable within one year | 40/41 | €46,923 | €63,870 | +€16,948 | +36.1% |
| Trade receivables | 40 | €46,390 | €21,445 | -€24,945 | -53.8% |
| Other amounts receivable | 41 | €533 | €42,426 | +€41,893 | +7,866% |
| Current investments | 50/53 | €177,877 | €121,161 | -€56,716 | -31.9% |
| Cash at bank and in hand | 54/58 | €51,777 | €83,477 | +€31,699 | +61.2% |
| Deferred charges and accrued income | 490/1 | €2,173 | €2,246 | +€73 | +3.4% |
| Total equity and liabilities | 10/49 | €710,140 | €668,827 | -€41,312 | -5.8% |
| Equity | 10/15 | €350,775 | €353,513 | +€2,738 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €226,590 | €229,325 | +€2,735 | +1.2% |
| Distributable reserves | 133 | €226,590 | €229,325 | +€2,735 | +1.2% |
| Profit (loss) carried forward | 14 | €117,985 | €117,988 | +€3 | 0.0% |
| Amounts payable | 17/49 | €359,365 | €315,314 | -€44,051 | -12.3% |
| Amounts payable after more than one year | 17 | €301,490 | €268,640 | -€32,849 | -10.9% |
| Financial debts | 170/4 | €301,490 | €268,640 | -€32,849 | -10.9% |
| Amounts payable within one year | 42/48 | €51,875 | €46,502 | -€5,373 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €31,684 | €34,152 | +€2,468 | +7.8% |
| Trade debts | 44 | €4,200 | €4,143 | -€57 | -1.4% |
| Suppliers | 440/4 | €4,200 | €4,143 | -€57 | -1.4% |
| Taxes, remuneration and social security | 45 | €9,292 | €8,208 | -€1,084 | -11.7% |
| Taxes | 450/3 | €9,292 | €8,208 | -€1,084 | -11.7% |
| Other amounts payable | 47/48 | €6,700 | - | -€6,700 | |
| Accrued charges and deferred income | 492/3 | €6,000 | €172 | -€5,828 | -97.1% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,272 | €41,286 | +€1,013 | +2.5% |
| Other operating charges | 640/8 | €1,382 | €6,383 | +€5,001 | +362% |
| Gross operating margin | 9900 | €56,805 | €58,557 | +€1,752 | +3.1% |
| Operating profit (loss) | 9901 | €15,151 | €10,888 | -€4,263 | -28.1% |
| Financial income | 75/76B | €2,842 | €7,713 | +€4,871 | +171% |
| Recurring financial income | 75 | €2,842 | €7,713 | +€4,871 | +171% |
| Financial charges | 65/66B | €11,838 | €12,995 | +€1,158 | +9.8% |
| Recurring financial charges | 65 | €11,838 | €12,995 | +€1,158 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €6,155 | €5,605 | -€549 | -8.9% |
| Income taxes | 67/77 | €823 | €2,867 | +€2,045 | +249% |
| Profit (loss) for the period | 9904 | €5,332 | €2,738 | -€2,594 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,332 | €2,738 | -€2,594 | -48.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.