JANIC CONSULTANCY: 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.
JANIC CONSULTANCY
Largest movements
- Current assets +€7,343
up €7,343 (+12.8%), from €57,271 to €64,614
of which Receivables within one year: +€8,317
- Tangible fixed assets -€914
down €914 (-45.9%), from €1,993 to €1,079
- Profit (loss) carried forward +€3,365
up €3,365 (+12.7%), from €26,426 to €29,791
- Debts +€3,064
up €3,064 (+17.7%), from €17,356 to €20,420
- Gross operating margin -€3,213
down €3,213 (-31.0%), from €10,374 to €7,161
- Taxes -€1,027
down €1,027 (-47.3%), from €2,169 to €1,142
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,264 | €65,693 | +€6,429 | +10.8% |
| Fixed assets | 21/28 | €1,993 | €1,079 | -€914 | -45.9% |
| Tangible fixed assets | 22/27 | €1,993 | €1,079 | -€914 | -45.9% |
| Current assets | 29/58 | €57,271 | €64,614 | +€7,343 | +12.8% |
| Amounts receivable within one year | 40/41 | €55,458 | €63,775 | +€8,317 | +15.0% |
| Cash at bank and in hand | 54/58 | €1,505 | €422 | -€1,083 | -72.0% |
| Total equity and liabilities | 10/49 | €59,264 | €65,693 | +€6,429 | +10.8% |
| Equity | 10/15 | €41,908 | €45,273 | +€3,365 | +8.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €12,982 | €12,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,426 | €29,791 | +€3,365 | +12.7% |
| Amounts payable | 17/49 | €17,356 | €20,420 | +€3,064 | +17.7% |
| Amounts payable within one year | 42/48 | €17,356 | €19,670 | +€2,314 | +13.3% |
| Trade debts | 44 | €346 | €1,591 | +€1,245 | +360% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913 | €914 | +€1 | +0.1% |
| Gross operating margin | 9900 | €10,374 | €7,161 | -€3,213 | -31.0% |
| Operating profit (loss) | 9901 | €9,269 | €5,997 | -€3,272 | -35.3% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +300% |
| Recurring financial charges | 65 | €663 | €1,494 | +€831 | +125% |
| Profit (loss) for the period before taxes | 9903 | €8,607 | €4,507 | -€4,100 | -47.6% |
| Income taxes | 67/77 | €2,169 | €1,142 | -€1,027 | -47.3% |
| Profit (loss) for the period | 9904 | €6,438 | €3,365 | -€3,073 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,438 | €3,365 | -€3,073 | -47.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2009 and 30 September 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.