JANERIKA: 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.
JANERIKA
Largest movements
- Receivables within one year +€19,000
up €19,000 (+15.0%), from €126,500 to €145,500
- Tangible fixed assets -€6,348
down €6,348 (-11.5%), from €55,271 to €48,923
- Profit (loss) carried forward +€14,398
up €14,398 (+13.4%), from €107,269 to €121,666
- Gross operating margin -€2,696
down €2,696 (-8.7%), from €31,157 to €28,461
- Taxes -€824
down €824 (-14.7%), from €5,624 to €4,800
- Depreciation +€688
up €688 (+9.9%), from €6,928 to €7,616
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 | €193,830 | €207,245 | +€13,415 | +6.9% |
| Fixed assets | 21/28 | €55,271 | €48,923 | -€6,348 | -11.5% |
| Tangible fixed assets | 22/27 | €55,271 | €48,923 | -€6,348 | -11.5% |
| Land and buildings | 22 | €55,271 | €48,923 | -€6,348 | -11.5% |
| Current assets | 29/58 | €138,558 | €158,322 | +€19,764 | +14.3% |
| Amounts receivable within one year | 40/41 | €126,500 | €145,500 | +€19,000 | +15.0% |
| Other amounts receivable | 41 | €126,500 | €145,500 | +€19,000 | +15.0% |
| Cash at bank and in hand | 54/58 | €12,058 | €12,822 | +€764 | +6.3% |
| Total equity and liabilities | 10/49 | €193,830 | €207,245 | +€13,415 | +6.9% |
| Equity | 10/15 | €189,073 | €203,471 | +€14,398 | +7.6% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,269 | €121,666 | +€14,398 | +13.4% |
| Amounts payable | 17/49 | €4,756 | €3,774 | -€983 | -20.7% |
| Amounts payable within one year | 42/48 | €3,831 | €2,820 | -€1,011 | -26.4% |
| Trade debts | 44 | €1,311 | - | -€1,311 | |
| Suppliers | 440/4 | €1,311 | - | -€1,311 | |
| Taxes, remuneration and social security | 45 | €1,620 | €1,920 | +€300 | +18.5% |
| Taxes | 450/3 | €1,620 | €1,920 | +€300 | +18.5% |
| Other amounts payable | 47/48 | €900 | €900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €925 | €954 | +€29 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,928 | €7,616 | +€688 | +9.9% |
| Other operating charges | 640/8 | €1,453 | €1,498 | +€45 | +3.1% |
| Gross operating margin | 9900 | €31,157 | €28,461 | -€2,696 | -8.7% |
| Operating profit (loss) | 9901 | €22,776 | €19,348 | -€3,429 | -15.1% |
| Financial charges | 65/66B | €388 | €150 | -€238 | -61.3% |
| Recurring financial charges | 65 | €388 | €150 | -€238 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €22,389 | €19,198 | -€3,191 | -14.3% |
| Income taxes | 67/77 | €5,624 | €4,800 | -€824 | -14.7% |
| Profit (loss) for the period | 9904 | €16,765 | €14,398 | -€2,367 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,765 | €14,398 | -€2,367 | -14.1% |
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 7 October 2026 via checked.be.