Janic: 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.
What changed
Janic
NACE 46.150, Agents in the wholesale of furniture, household goods and hardware
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€157,116
2024 · €137,045+€20,071
Equity
€4.6m
2024 · €4.4m+€157,116
Cash
€505,820
2024 · €744,355-€238,534
Balance sheet total
€5.2m
2024 · €5.7m-€408,118
Largest movements
Assets
- Cash -€238,534
down €238,534 (-32.0%), from €744,355 to €505,820
mainly Other debts (-€246,954) and Investment in fixed assets (net) (-€166,119)
- Tangible fixed assets -€186,543
down €186,543 (-4.1%), from €4.5m to €4.3m
of which Assets under construction and advance payments: -€300,845
Equity and liabilities
- Other debts -€246,954
no longer reported in 2025 (was €246,954)
- Reserves +€155,000
up €155,000 (+6.0%), from €2.6m to €2.8m
of which Distributable reserves: +€155,000
- Trade debts -€121,449
down €121,449 (-62.7%), from €193,637 to €72,188
- Tax, wage and social debts -€104,696
down €104,696 (-25.9%), from €404,255 to €299,559
of which Taxes: -€97,715
- Debts after one year -€90,000
down €90,000 (-24.1%), from €373,745 to €283,745
Income statement
- Services and other goods -€91,966
down €91,966 (-23.6%), from €390,276 to €298,310
- Staff costs +€66,059
up €66,059 (+4.2%), from €1.6m to €1.6m
- Goods and materials -€38,926
down €38,926 (-8.9%), from €438,410 to €399,484
- Other operating charges +€30,831
up €30,831 (+218.6%), from €14,101 to €44,932
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.
Result 2024
€137,045
Turnover
+€14,879
Other operating income
+€21,677
Goods and materials
+€38,926
Services and other goods
+€91,966
Staff costs
-€66,059
Depreciation
-€20,035
Provisions
-€6,508
Other operating charges
-€30,831
Other operating items
-€14,485
Financial income
+€3,271
Financial charges
-€152
Taxes
-€12,578
Result 2025
€157,116
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.
From operations
+€17,585
Investment
-€166,119
Financing
-€90,000
Cash 2024
€744,355
From operations (derived)
+€17,585
Net result for the year
+€157,116
Depreciation
+€352,662
Receivables within one year
+€2,885
Deferred charges and accrued income
-€19,844
Provisions
-€2,135
Trade debts
-€121,449
Tax, wage and social debts
-€104,696
Other debts
-€246,954
Investment (derived)
-€166,119
Investment in fixed assets (net)
-€166,119
Financing
-€90,000
Debts after one year
-€90,000
Cash 2025
€505,820
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,650,591 | €5,242,472 | -€408,118 | -7.2% |
| Fixed assets | 21/28 | €4,514,480 | €4,327,937 | -€186,543 | -4.1% |
| Tangible fixed assets | 22/27 | €4,514,480 | €4,327,937 | -€186,543 | -4.1% |
| Land and buildings | 22 | €4,087,673 | €4,229,920 | +€142,247 | +3.5% |
| Plant, machinery and equipment | 23 | €75,406 | €59,972 | -€15,434 | -20.5% |
| Furniture and vehicles | 24 | €50,556 | €38,045 | -€12,511 | -24.7% |
| Assets under construction and advance payments | 27 | €300,845 | - | -€300,845 | |
| Current assets | 29/58 | €1,136,111 | €914,535 | -€221,576 | -19.5% |
| Amounts receivable within one year | 40/41 | €362,564 | €359,679 | -€2,885 | -0.8% |
| Trade receivables | 40 | €340,269 | €313,690 | -€26,578 | -7.8% |
| Other amounts receivable | 41 | €22,295 | €45,988 | +€23,693 | +106.3% |
| Current investments | 50/53 | €663 | €663 | = | 0.0% |
| Other investments | 51/53 | €663 | €663 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €744,355 | €505,820 | -€238,534 | -32.0% |
| Deferred charges and accrued income | 490/1 | €28,529 | €48,373 | +€19,844 | +69.6% |
| Total equity and liabilities | 10/49 | €5,650,591 | €5,242,472 | -€408,118 | -7.2% |
| Equity | 10/15 | €4,426,840 | €4,583,956 | +€157,116 | +3.5% |
| Contributions | 10/11 | €1,826,196 | €1,826,196 | = | 0.0% |
| Capital | 10 | €1,826,196 | €1,826,196 | = | 0.0% |
| Issued capital | 100 | €1,826,196 | €1,826,196 | = | 0.0% |
| Reserves | 13 | €2,599,927 | €2,754,927 | +€155,000 | +6.0% |
| Non-distributable reserves | 130/1 | €209,927 | €209,927 | = | 0.0% |
| Legal reserve | 130 | €209,927 | €209,927 | = | 0.0% |
| Distributable reserves | 133 | €2,390,000 | €2,545,000 | +€155,000 | +6.5% |
| Profit (loss) carried forward | 14 | €718 | €2,833 | +€2,116 | +294.7% |
| Provisions and deferred taxes | 16 | €5,160 | €3,025 | -€2,135 | -41.4% |
| Provisions for liabilities and charges | 160/5 | €5,160 | €3,025 | -€2,135 | -41.4% |
| Pensions and similar obligations | 160 | €5,160 | €3,025 | -€2,135 | -41.4% |
| Amounts payable | 17/49 | €1,218,591 | €655,492 | -€563,099 | -46.2% |
| Amounts payable after more than one year | 17 | €373,745 | €283,745 | -€90,000 | -24.1% |
| Financial debts | 170/4 | €373,745 | €283,745 | -€90,000 | -24.1% |
| Other loans | 174 | €373,745 | €283,745 | -€90,000 | -24.1% |
| Amounts payable within one year | 42/48 | €844,846 | €371,747 | -€473,099 | -56.0% |
| Trade debts | 44 | €193,637 | €72,188 | -€121,449 | -62.7% |
| Suppliers | 440/4 | €193,637 | €72,188 | -€121,449 | -62.7% |
| Taxes, remuneration and social security | 45 | €404,255 | €299,559 | -€104,696 | -25.9% |
| Taxes | 450/3 | €148,034 | €50,319 | -€97,715 | -66.0% |
| Remuneration and social security | 454/9 | €256,221 | €249,240 | -€6,980 | -2.7% |
| Other amounts payable | 47/48 | €246,954 | - | -€246,954 | |
| Operating income | 70/76A | €2,948,111 | €2,969,667 | +€21,556 | +0.7% |
| Turnover | 70 | €2,240,421 | €2,255,300 | +€14,879 | +0.7% |
| Other operating income | 74 | €692,690 | €714,367 | +€21,677 | +3.1% |
| Non-recurring operating income | 76A | €15,000 | - | -€15,000 | |
| Operating charges | 60/66A | €2,736,815 | €2,728,840 | -€7,975 | -0.3% |
| Goods for resale, raw materials and consumables | 60 | €438,410 | €399,484 | -€38,926 | -8.9% |
| Purchases | 600/8 | €438,410 | €399,484 | -€38,926 | -8.9% |
| Services and other goods | 61 | €390,276 | €298,310 | -€91,966 | -23.6% |
| Remuneration, social security and pensions | 62 | €1,569,529 | €1,635,588 | +€66,059 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332,627 | €352,662 | +€20,035 | +6.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,643 | -€2,135 | +€6,508 | +75.3% |
| Other operating charges | 640/8 | €14,101 | €44,932 | +€30,831 | +218.6% |
| Non-recurring operating charges | 66A | €515 | - | -€515 | |
| Operating profit (loss) | 9901 | €211,296 | €240,827 | +€29,531 | +14.0% |
| Financial income | 75/76B | €12 | €3,283 | +€3,271 | +28419.1% |
| Recurring financial income | 75 | €12 | €3,283 | +€3,271 | +28419.1% |
| Income from current assets | 751 | - | €3,260 | +€3,260 | |
| Other financial income | 752/9 | €12 | €23 | +€12 | +100.2% |
| Financial charges | 65/66B | €6,112 | €6,265 | +€152 | +2.5% |
| Recurring financial charges | 65 | €6,112 | €6,265 | +€152 | +2.5% |
| Other financial charges | 652/9 | €6,112 | €6,265 | +€152 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €205,195 | €237,844 | +€32,649 | +15.9% |
| Income taxes | 67/77 | €68,151 | €80,729 | +€12,578 | +18.5% |
| Taxes | 670/3 | €68,151 | €80,729 | +€12,578 | +18.5% |
| Profit (loss) for the period | 9904 | €137,045 | €157,116 | +€20,071 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €137,045 | €157,116 | +€20,071 | +14.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.