JANHI: 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.
JANHI
Largest movements
- Tangible fixed assets -€12,587
down €12,587 (-21.7%), from €57,916 to €45,330
of which Furniture and vehicles: -€9,255
- Deferred charges and accrued income +€3,144
up €3,144 (+74.1%), from €4,241 to €7,385
- Stocks and contracts +€1,990
up €1,990 (+73.9%), from €2,693 to €4,683
- Intangible fixed assets -€1,500
down €1,500 (-36.0%), from €4,167 to €2,667
- Other debts +€22,807
up €22,807 (+63.2%), from €36,104 to €58,911
- Profit (loss) carried forward -€22,174
down €22,174, from €162 to -€22,012
- Reserves -€12,500
down €12,500 (-87.0%), from €14,360 to €1,860
of which Distributable reserves: -€12,500
- Trade debts +€6,970
up €6,970 (+84.2%), from €8,274 to €15,244
- Tax, wage and social debts -€6,807
down €6,807 (-37.0%), from €18,411 to €11,604
of which Taxes: -€6,458
- Gross operating margin -€23,240
down €23,240 (-29.0%), from €80,194 to €56,954
- Staff costs +€13,160
up €13,160 (+23.6%), from €55,878 to €69,037
- Other operating charges +€5,516
up €5,516 (+228%), from €2,416 to €7,932
- Taxes -€3,410
down €3,410, from €1,950 to -€1,460
- Financial charges -€1,838
down €1,838 (-47.8%), from €3,841 to €2,003
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,996 | €86,302 | -€10,694 | -11.0% |
| Fixed assets | 21/28 | €65,574 | €51,487 | -€14,087 | -21.5% |
| Intangible fixed assets | 21 | €4,167 | €2,667 | -€1,500 | -36.0% |
| Tangible fixed assets | 22/27 | €57,916 | €45,330 | -€12,587 | -21.7% |
| Plant, machinery and equipment | 23 | €25,223 | €22,003 | -€3,220 | -12.8% |
| Furniture and vehicles | 24 | €32,496 | €23,241 | -€9,255 | -28.5% |
| Other tangible fixed assets | 26 | €198 | €87 | -€111 | -56.2% |
| Financial fixed assets | 28 | €3,490 | €3,490 | = | 0.0% |
| Current assets | 29/58 | €31,422 | €34,815 | +€3,392 | +10.8% |
| Stocks and contracts in progress | 3 | €2,693 | €4,683 | +€1,990 | +73.9% |
| Stocks | 30/36 | €2,693 | €4,683 | +€1,990 | +73.9% |
| Amounts receivable within one year | 40/41 | €15,670 | €14,796 | -€874 | -5.6% |
| Trade receivables | 40 | €8,445 | €7,100 | -€1,344 | -15.9% |
| Other amounts receivable | 41 | €7,225 | €7,696 | +€470 | +6.5% |
| Cash at bank and in hand | 54/58 | €8,818 | €7,951 | -€868 | -9.8% |
| Deferred charges and accrued income | 490/1 | €4,241 | €7,385 | +€3,144 | +74.1% |
| Total equity and liabilities | 10/49 | €96,996 | €86,302 | -€10,694 | -11.0% |
| Equity | 10/15 | €33,122 | -€1,552 | -€34,674 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,360 | €1,860 | -€12,500 | -87.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | - | -€12,500 | |
| Profit (loss) carried forward | 14 | €162 | -€22,012 | -€22,174 | |
| Amounts payable | 17/49 | €63,874 | €87,854 | +€23,979 | +37.5% |
| Amounts payable within one year | 42/48 | €62,790 | €85,760 | +€22,970 | +36.6% |
| Trade debts | 44 | €8,274 | €15,244 | +€6,970 | +84.2% |
| Suppliers | 440/4 | €8,274 | €15,244 | +€6,970 | +84.2% |
| Taxes, remuneration and social security | 45 | €18,411 | €11,604 | -€6,807 | -37.0% |
| Taxes | 450/3 | €6,722 | €263 | -€6,458 | -96.1% |
| Remuneration and social security | 454/9 | €11,690 | €11,341 | -€349 | -3.0% |
| Other amounts payable | 47/48 | €36,104 | €58,911 | +€22,807 | +63.2% |
| Accrued charges and deferred income | 492/3 | €1,085 | €2,094 | +€1,009 | +93.0% |
| Non-recurring operating income | 76A | - | €1,002 | +€1,002 | |
| Remuneration, social security and pensions | 62 | €55,878 | €69,037 | +€13,160 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,690 | €14,136 | +€1,447 | +11.4% |
| Other operating charges | 640/8 | €2,416 | €7,932 | +€5,516 | +228% |
| Gross operating margin | 9900 | €80,194 | €56,954 | -€23,240 | -29.0% |
| Operating profit (loss) | 9901 | €9,210 | -€34,153 | -€43,363 | |
| Financial income | 75/76B | €972 | €23 | -€949 | -97.7% |
| Recurring financial income | 75 | €972 | €23 | -€949 | -97.7% |
| Financial charges | 65/66B | €3,841 | €2,003 | -€1,838 | -47.8% |
| Recurring financial charges | 65 | €3,841 | €2,003 | -€1,838 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €6,341 | -€36,133 | -€42,474 | |
| Income taxes | 67/77 | €1,950 | -€1,460 | -€3,410 | |
| Profit (loss) for the period | 9904 | €4,391 | -€34,674 | -€39,064 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,391 | -€34,674 | -€39,064 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.