JANEK: 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.
JANEK
Largest movements
- Receivables within one year +€33,783
up €33,783 (+16.7%), from €202,434 to €236,217
of which Trade receivables: +€18,852
- Trade debts +€32,427
up €32,427 (+112.0%), from €28,944 to €61,370
- Gross operating margin -€4,279
down €4,279 (-26.2%), from €16,325 to €12,046
- Financial income +€3,251
up €3,251 (+308.5%), from €1,054 to €4,305
- Other operating charges -€2,188
down €2,188 (-61.5%), from €3,556 to €1,368
- Financial charges +€655
up €655 (+13.1%), from €5,015 to €5,670
- Depreciation +€563
up €563 (+21.8%), from €2,588 to €3,151
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 | €387,933 | €425,661 | +€37,729 | +9.7% |
| Fixed assets | 21/28 | €9,720 | €8,888 | -€831 | -8.6% |
| Tangible fixed assets | 22/27 | €9,020 | €8,188 | -€831 | -9.2% |
| Plant, machinery and equipment | 23 | €533 | €1,717 | +€1,184 | +222.3% |
| Furniture and vehicles | 24 | €8,487 | €6,472 | -€2,015 | -23.7% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €378,213 | €416,773 | +€38,560 | +10.2% |
| Amounts receivable after more than one year | 29 | €122,500 | €122,500 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €122,500 | €122,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €202,434 | €236,217 | +€33,783 | +16.7% |
| Trade receivables | 40 | €153,583 | €172,435 | +€18,852 | +12.3% |
| Other amounts receivable | 41 | €48,851 | €63,782 | +€14,931 | +30.6% |
| Cash at bank and in hand | 54/58 | €10,779 | €11,806 | +€1,027 | +9.5% |
| Deferred charges and accrued income | 490/1 | €42,500 | €46,250 | +€3,750 | +8.8% |
| Total equity and liabilities | 10/49 | €387,933 | €425,661 | +€37,729 | +9.7% |
| Equity | 10/15 | €282,296 | €286,509 | +€4,214 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,236 | €278,449 | +€4,214 | +1.5% |
| Amounts payable | 17/49 | €105,637 | €139,152 | +€33,515 | +31.7% |
| Amounts payable within one year | 42/48 | €105,637 | €139,152 | +€33,515 | +31.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €28,944 | €61,370 | +€32,427 | +112.0% |
| Suppliers | 440/4 | €28,944 | €61,370 | +€32,427 | +112.0% |
| Taxes, remuneration and social security | 45 | €6,240 | €3,428 | -€2,812 | -45.1% |
| Taxes | 450/3 | €6,240 | €3,428 | -€2,812 | -45.1% |
| Other amounts payable | 47/48 | €20,454 | €24,354 | +€3,900 | +19.1% |
| Non-recurring operating income | 76A | €8,025 | €0 | -€8,025 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,588 | €3,151 | +€563 | +21.8% |
| Other operating charges | 640/8 | €3,556 | €1,368 | -€2,188 | -61.5% |
| Gross operating margin | 9900 | €16,325 | €12,046 | -€4,279 | -26.2% |
| Operating profit (loss) | 9901 | €10,181 | €7,527 | -€2,655 | -26.1% |
| Financial income | 75/76B | €1,054 | €4,305 | +€3,251 | +308.5% |
| Recurring financial income | 75 | €1,054 | €4,305 | +€3,251 | +308.5% |
| Financial charges | 65/66B | €5,015 | €5,670 | +€655 | +13.1% |
| Recurring financial charges | 65 | €5,015 | €5,670 | +€655 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €6,220 | €6,161 | -€59 | -0.9% |
| Income taxes | 67/77 | €1,480 | €1,948 | +€468 | +31.6% |
| Profit (loss) for the period | 9904 | €4,740 | €4,214 | -€526 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,740 | €4,214 | -€526 | -11.1% |
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.