JANELA: 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.
JANELA
Largest movements
- Receivables within one year +€1,089
up €1,089 (+7.5%), from €14,530 to €15,619
of which Other amounts receivable: +€1,199
- Tangible fixed assets -€745
down €745 (-49.8%), from €1,495 to €750
- Cash -€647
down €647 (-7.1%), from €9,064 to €8,417
mainly Trade debts (-€8,874) and Tax, wage and social debts (-€3,160)
- Profit (loss) carried forward +€11,346
up €11,346 (+52.8%), from -€21,496 to -€10,150
- Trade debts -€8,874
down €8,874 (-46.7%), from €19,012 to €10,138
- Tax, wage and social debts -€3,160
down €3,160 (-92.4%), from €3,420 to €260
of which Remuneration and social security: -€2,000
- Other debts +€649
up €649 (+2.9%), from €22,418 to €23,067
- Gross operating margin +€23,905
up €23,905, from -€11,270 to €12,635
- Financial charges +€439
up €439, from -€27 to €412
- Financial income -€233
no longer reported in 2025 (was €233)
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 | €25,088 | €24,816 | -€273 | -1.1% |
| Fixed assets | 21/28 | €1,495 | €750 | -€745 | -49.8% |
| Tangible fixed assets | 22/27 | €1,495 | €750 | -€745 | -49.8% |
| Plant, machinery and equipment | 23 | €1,495 | €750 | -€745 | -49.8% |
| Current assets | 29/58 | €23,594 | €24,066 | +€472 | +2.0% |
| Amounts receivable within one year | 40/41 | €14,530 | €15,619 | +€1,089 | +7.5% |
| Trade receivables | 40 | €14,528 | €14,418 | -€110 | -0.8% |
| Other amounts receivable | 41 | €2 | €1,201 | +€1,199 | +72,663% |
| Cash at bank and in hand | 54/58 | €9,064 | €8,417 | -€647 | -7.1% |
| Deferred charges and accrued income | 490/1 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €25,088 | €24,816 | -€273 | -1.1% |
| Equity | 10/15 | -€19,996 | -€8,650 | +€11,346 | +56.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,496 | -€10,150 | +€11,346 | +52.8% |
| Amounts payable | 17/49 | €45,084 | €33,465 | -€11,619 | -25.8% |
| Amounts payable within one year | 42/48 | €44,850 | €33,465 | -€11,385 | -25.4% |
| Trade debts | 44 | €19,012 | €10,138 | -€8,874 | -46.7% |
| Suppliers | 440/4 | €19,012 | €10,138 | -€8,874 | -46.7% |
| Taxes, remuneration and social security | 45 | €3,420 | €260 | -€3,160 | -92.4% |
| Taxes | 450/3 | €1,420 | €260 | -€1,160 | -81.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €22,418 | €23,067 | +€649 | +2.9% |
| Accrued charges and deferred income | 492/3 | €234 | - | -€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €745 | -€41 | -5.3% |
| Other operating charges | 640/8 | €63 | - | -€63 | |
| Gross operating margin | 9900 | -€11,270 | €12,635 | +€23,905 | |
| Operating profit (loss) | 9901 | -€12,119 | €11,890 | +€24,010 | |
| Financial income | 75/76B | €233 | - | -€233 | |
| Recurring financial income | 75 | €233 | - | -€233 | |
| Financial charges | 65/66B | -€27 | €412 | +€439 | |
| Recurring financial charges | 65 | -€27 | €412 | +€439 | |
| Profit (loss) for the period before taxes | 9903 | -€11,860 | €11,478 | +€23,338 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€11,988 | €11,346 | +€23,334 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,988 | €11,346 | +€23,334 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.