JANICO CONSULTING: 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.
JANICO CONSULTING
Largest movements
- Receivables within one year +€58,232
up €58,232 (+456%), from €12,779 to €71,011
of which Other amounts receivable: +€58,262
- Intangible fixed assets -€22,200
down €22,200 (-29.2%), from €75,970 to €53,770
- Tangible fixed assets -€1,567
down €1,567 (-17.1%), from €9,136 to €7,569
of which Furniture and vehicles: -€1,073
- Trade debts +€32,757
up €32,757 (+371%), from €8,839 to €41,596
- Profit (loss) carried forward +€4,730
up €4,730 (+17.3%), from €27,343 to €32,073
- Tax, wage and social debts -€3,920
no longer reported in 2025 (was €3,920)
- Gross operating margin +€25,930
up €25,930 (+128%), from €20,201 to €46,131
- Financial charges +€5,600
up €5,600 (+2,198%), from €255 to €5,855
- Taxes -€3,876
down €3,876 (-25.7%), from €15,061 to €11,185
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 | €106,708 | €140,276 | +€33,568 | +31.5% |
| Fixed assets | 21/28 | €89,440 | €65,674 | -€23,767 | -26.6% |
| Intangible fixed assets | 21 | €75,970 | €53,770 | -€22,200 | -29.2% |
| Tangible fixed assets | 22/27 | €9,136 | €7,569 | -€1,567 | -17.1% |
| Land and buildings | 22 | €1,247 | €1,208 | -€38 | -3.1% |
| Plant, machinery and equipment | 23 | €4,086 | €3,631 | -€456 | -11.1% |
| Furniture and vehicles | 24 | €3,802 | €2,730 | -€1,073 | -28.2% |
| Financial fixed assets | 28 | €4,335 | €4,335 | = | 0.0% |
| Current assets | 29/58 | €17,268 | €74,602 | +€57,334 | +332% |
| Amounts receivable within one year | 40/41 | €12,779 | €71,011 | +€58,232 | +456% |
| Trade receivables | 40 | €30 | - | -€30 | |
| Other amounts receivable | 41 | €12,749 | €71,011 | +€58,262 | +457% |
| Cash at bank and in hand | 54/58 | €4,489 | €3,591 | -€897 | -20.0% |
| Total equity and liabilities | 10/49 | €106,708 | €140,276 | +€33,568 | +31.5% |
| Equity | 10/15 | €45,943 | €50,673 | +€4,730 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,343 | €32,073 | +€4,730 | +17.3% |
| Amounts payable | 17/49 | €60,766 | €89,603 | +€28,838 | +47.5% |
| Amounts payable after more than one year | 17 | €48,000 | €48,000 | = | 0.0% |
| Financial debts | 170/4 | €48,000 | €48,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,766 | €41,603 | +€28,838 | +226% |
| Financial debts | 43 | €7 | €7 | = | 0.0% |
| Credit institutions | 430/8 | €7 | €7 | = | 0.0% |
| Trade debts | 44 | €8,839 | €41,596 | +€32,757 | +371% |
| Suppliers | 440/4 | €8,839 | €41,596 | +€32,757 | +371% |
| Taxes, remuneration and social security | 45 | €3,920 | - | -€3,920 | |
| Taxes | 450/3 | €3,920 | - | -€3,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,751 | €23,767 | +€15 | +0.1% |
| Other operating charges | 640/8 | €849 | €603 | -€247 | -29.1% |
| Gross operating margin | 9900 | €20,201 | €46,131 | +€25,930 | +128% |
| Operating profit (loss) | 9901 | -€4,400 | €21,762 | +€26,162 | |
| Financial income | 75/76B | €27 | €8 | -€19 | -69.7% |
| Recurring financial income | 75 | €27 | €8 | -€19 | -69.7% |
| Financial charges | 65/66B | €255 | €5,855 | +€5,600 | +2,198% |
| Recurring financial charges | 65 | €255 | €5,855 | +€5,600 | +2,198% |
| Profit (loss) for the period before taxes | 9903 | -€4,628 | €15,915 | +€20,543 | |
| Income taxes | 67/77 | €15,061 | €11,185 | -€3,876 | -25.7% |
| Profit (loss) for the period | 9904 | -€19,689 | €4,730 | +€24,419 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,689 | €4,730 | +€24,419 |
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.