JANI CONSTRUKT: 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.
JANI CONSTRUKT
Largest movements
- Current investments +€150,000
up €150,000 (+150%), from €100,000 to €250,000
- Receivables within one year -€113,485
down €113,485 (-61.8%), from €183,718 to €70,233
of which Other amounts receivable: -€115,618
- Cash -€24,124
down €24,124 (-20.4%), from €118,109 to €93,985
mainly Current investments (-€150,000) and Trade debts (-€34,320)
- Stocks and contracts -€16,798
down €16,798 (-100%), from €16,798 to €0
- Trade debts -€34,320
down €34,320 (-39.7%), from €86,403 to €52,083
- Reserves +€29,009
up €29,009 (+33.0%), from €88,031 to €117,040
- Other debts -€8,251
down €8,251 (-100%), from €8,251 to €0
- Tax, wage and social debts +€6,560
up €6,560 (+108%), from €6,054 to €12,614
- Gross operating margin +€21,097
up €21,097 (+111%), from €18,922 to €40,020
- Taxes +€7,392
up €7,392 (+65.5%), from €11,291 to €18,683
- Depreciation -€1,200
down €1,200 (-27.5%), from €4,361 to €3,161
- Financial income -€634
down €634 (-4.5%), from €14,006 to €13,372
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 | €424,756 | €417,801 | -€6,955 | -1.6% |
| Fixed assets | 21/28 | €4,030 | €869 | -€3,161 | -78.4% |
| Tangible fixed assets | 22/27 | €4,030 | €869 | -€3,161 | -78.4% |
| Plant, machinery and equipment | 23 | €1,766 | €869 | -€898 | -50.8% |
| Furniture and vehicles | 24 | €2,263 | €0 | -€2,263 | -100% |
| Current assets | 29/58 | €420,727 | €416,932 | -€3,795 | -0.9% |
| Stocks and contracts in progress | 3 | €16,798 | €0 | -€16,798 | -100% |
| Stocks | 30/36 | €16,798 | €0 | -€16,798 | -100% |
| Amounts receivable within one year | 40/41 | €183,718 | €70,233 | -€113,485 | -61.8% |
| Trade receivables | 40 | €3,285 | €5,418 | +€2,133 | +64.9% |
| Other amounts receivable | 41 | €180,433 | €64,815 | -€115,618 | -64.1% |
| Current investments | 50/53 | €100,000 | €250,000 | +€150,000 | +150% |
| Cash at bank and in hand | 54/58 | €118,109 | €93,985 | -€24,124 | -20.4% |
| Deferred charges and accrued income | 490/1 | €2,102 | €2,714 | +€612 | +29.1% |
| Total equity and liabilities | 10/49 | €424,756 | €417,801 | -€6,955 | -1.6% |
| Equity | 10/15 | €322,382 | €351,390 | +€29,009 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,031 | €117,040 | +€29,009 | +33.0% |
| Distributable reserves | 133 | €88,031 | €117,040 | +€29,009 | +33.0% |
| Profit (loss) carried forward | 14 | €215,751 | €215,751 | = | 0.0% |
| Amounts payable | 17/49 | €102,375 | €66,411 | -€35,964 | -35.1% |
| Amounts payable within one year | 42/48 | €102,375 | €66,411 | -€35,964 | -35.1% |
| Financial debts | 43 | €1,667 | €1,714 | +€48 | +2.9% |
| Credit institutions | 430/8 | €1,667 | €1,714 | +€48 | +2.9% |
| Trade debts | 44 | €86,403 | €52,083 | -€34,320 | -39.7% |
| Suppliers | 440/4 | €86,403 | €52,083 | -€34,320 | -39.7% |
| Taxes, remuneration and social security | 45 | €6,054 | €12,614 | +€6,560 | +108% |
| Taxes | 450/3 | €6,054 | €12,614 | +€6,560 | +108% |
| Other amounts payable | 47/48 | €8,251 | €0 | -€8,251 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €3,161 | -€1,200 | -27.5% |
| Other operating charges | 640/8 | €2,117 | €1,834 | -€284 | -13.4% |
| Gross operating margin | 9900 | €18,922 | €40,020 | +€21,097 | +111% |
| Operating profit (loss) | 9901 | €12,444 | €35,025 | +€22,581 | +181% |
| Financial income | 75/76B | €14,006 | €13,372 | -€634 | -4.5% |
| Recurring financial income | 75 | €14,006 | €13,372 | -€634 | -4.5% |
| Financial charges | 65/66B | €413 | €706 | +€293 | +70.8% |
| Recurring financial charges | 65 | €413 | €706 | +€293 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €26,036 | €47,691 | +€21,655 | +83.2% |
| Income taxes | 67/77 | €11,291 | €18,683 | +€7,392 | +65.5% |
| Profit (loss) for the period | 9904 | €14,745 | €29,009 | +€14,263 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,745 | €29,009 | +€14,263 | +96.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.