JANI: 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.
JANI
Largest movements
- Receivables within one year +€22,518
up €22,518 (+26.8%), from €84,104 to €106,623
of which Trade receivables: +€27,176
- Tangible fixed assets +€6,549
up €6,549 (+12.5%), from €52,427 to €58,976
of which Furniture and vehicles: +€13,015
- Cash +€4,899
up €4,899 (+98.6%), from €4,966 to €9,865
mainly Advances received (+€34,801) and Depreciation (+€20,074)
- Advances received +€34,801
new in 2025: €34,801
- Profit (loss) carried forward +€19,379
up €19,379 (+41.6%), from -€46,549 to -€27,170
- Tax, wage and social debts -€13,089
down €13,089 (-33.7%), from €38,819 to €25,730
of which Remuneration and social security: -€9,369
- Trade debts -€7,300
down €7,300 (-9.8%), from €74,600 to €67,300
- Other debts -€5,293
down €5,293 (-36.3%), from €14,575 to €9,282
- Staff costs -€44,756
down €44,756 (-39.2%), from €114,236 to €69,480
- Gross operating margin +€13,507
up €13,507 (+13.1%), from €103,247 to €116,754
- Other operating charges +€1,245
up €1,245 (+36.4%), from €3,423 to €4,668
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 | €180,240 | €214,827 | +€34,588 | +19.2% |
| Fixed assets | 21/28 | €56,327 | €62,876 | +€6,549 | +11.6% |
| Tangible fixed assets | 22/27 | €52,427 | €58,976 | +€6,549 | +12.5% |
| Plant, machinery and equipment | 23 | €14,197 | €12,863 | -€1,333 | -9.4% |
| Furniture and vehicles | 24 | €12,398 | €25,413 | +€13,015 | +105.0% |
| Other tangible fixed assets | 26 | €25,832 | €20,700 | -€5,132 | -19.9% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €123,912 | €151,951 | +€28,039 | +22.6% |
| Stocks and contracts in progress | 3 | €25,500 | €25,500 | = | 0.0% |
| Stocks | 30/36 | €25,500 | €25,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €84,104 | €106,623 | +€22,518 | +26.8% |
| Trade receivables | 40 | €78,712 | €105,889 | +€27,176 | +34.5% |
| Other amounts receivable | 41 | €5,392 | €734 | -€4,658 | -86.4% |
| Current investments | 50/53 | €4,333 | €6,333 | +€2,000 | +46.2% |
| Cash at bank and in hand | 54/58 | €4,966 | €9,865 | +€4,899 | +98.6% |
| Deferred charges and accrued income | 490/1 | €5,010 | €3,631 | -€1,379 | -27.5% |
| Total equity and liabilities | 10/49 | €180,240 | €214,827 | +€34,588 | +19.2% |
| Equity | 10/15 | €45,534 | €64,913 | +€19,379 | +42.6% |
| Contributions | 10/11 | €18,220 | €18,220 | = | 0.0% |
| Reserves | 13 | €73,863 | €73,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €73,863 | €73,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,549 | -€27,170 | +€19,379 | +41.6% |
| Amounts payable | 17/49 | €134,706 | €149,915 | +€15,209 | +11.3% |
| Amounts payable after more than one year | 17 | €0 | €2,482 | +€2,482 | |
| Financial debts | 170/4 | €0 | €2,482 | +€2,482 | |
| Amounts payable within one year | 42/48 | €134,706 | €146,733 | +€12,027 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €6,712 | €9,620 | +€2,908 | +43.3% |
| Trade debts | 44 | €74,600 | €67,300 | -€7,300 | -9.8% |
| Suppliers | 440/4 | €74,600 | €67,300 | -€7,300 | -9.8% |
| Advances received on contracts in progress | 46 | - | €34,801 | +€34,801 | |
| Taxes, remuneration and social security | 45 | €38,819 | €25,730 | -€13,089 | -33.7% |
| Taxes | 450/3 | €24,791 | €21,071 | -€3,720 | -15.0% |
| Remuneration and social security | 454/9 | €14,028 | €4,658 | -€9,369 | -66.8% |
| Other amounts payable | 47/48 | €14,575 | €9,282 | -€5,293 | -36.3% |
| Accrued charges and deferred income | 492/3 | €0 | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €114,236 | €69,480 | -€44,756 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,024 | €20,074 | +€1,050 | +5.5% |
| Other operating charges | 640/8 | €3,423 | €4,668 | +€1,245 | +36.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €103,247 | €116,754 | +€13,507 | +13.1% |
| Operating profit (loss) | 9901 | -€33,437 | €22,532 | +€55,968 | |
| Financial income | 75/76B | €486 | €39 | -€447 | -92.0% |
| Recurring financial income | 75 | €486 | €39 | -€447 | -92.0% |
| Financial charges | 65/66B | €3,681 | €2,874 | -€807 | -21.9% |
| Recurring financial charges | 65 | €3,681 | €2,874 | -€807 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,632 | €19,697 | +€56,328 | |
| Income taxes | 67/77 | - | €318 | +€318 | |
| Profit (loss) for the period | 9904 | -€36,632 | €19,379 | +€56,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,632 | €19,379 | +€56,011 |
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 5 October 2026 via checked.be.