Janicol: 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.
Janicol
Largest movements
- Cash -€11,591
down €11,591 (-88.9%), from €13,038 to €1,447
mainly Net result for the year (-€5,305) and Investment in fixed assets (net) (-€3,500)
- Tangible fixed assets +€3,500
up €3,500 (+6.5%), from €53,687 to €57,187
of which Land and buildings: +€3,500
- Receivables within one year +€3,352
up €3,352 (+157.1%), from €2,133 to €5,485
of which Other amounts receivable: +€4,652
- Profit (loss) carried forward -€5,305
down €5,305 (-46.4%), from €11,421 to €6,116
- Tax, wage and social debts +€999
new in 2025: €999
- Short-term financial debts -€919
no longer reported in 2025 (was €919)
- Debts after one year +€733
up €733 (+2.1%), from €34,920 to €35,653
of which Trade debts: +€539
- Depreciation -€9,503
no longer reported in 2025 (was €9,503)
- Other operating charges -€5,972
down €5,972 (-19.5%), from €30,657 to €24,685
- Gross operating margin -€1,042
down €1,042 (-5.1%), from €20,422 to €19,380
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 | €68,858 | €64,366 | -€4,492 | -6.5% |
| Fixed assets | 21/28 | €53,687 | €57,187 | +€3,500 | +6.5% |
| Tangible fixed assets | 22/27 | €53,687 | €57,187 | +€3,500 | +6.5% |
| Land and buildings | 22 | €47,087 | €50,587 | +€3,500 | +7.4% |
| Other tangible fixed assets | 26 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €15,171 | €7,179 | -€7,992 | -52.7% |
| Amounts receivable within one year | 40/41 | €2,133 | €5,485 | +€3,352 | +157.1% |
| Trade receivables | 40 | €1,950 | €650 | -€1,300 | -66.7% |
| Other amounts receivable | 41 | €183 | €4,835 | +€4,652 | +2542.1% |
| Cash at bank and in hand | 54/58 | €13,038 | €1,447 | -€11,591 | -88.9% |
| Deferred charges and accrued income | 490/1 | - | €247 | +€247 | |
| Total equity and liabilities | 10/49 | €68,858 | €64,366 | -€4,492 | -6.5% |
| Equity | 10/15 | €33,019 | €27,714 | -€5,305 | -16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,598 | €1,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €744 | €744 | = | 0.0% |
| Other | 1319 | €744 | €744 | = | 0.0% |
| Tax-exempt reserves | 132 | €854 | €854 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,421 | €6,116 | -€5,305 | -46.4% |
| Amounts payable | 17/49 | €35,839 | €36,652 | +€813 | +2.3% |
| Amounts payable after more than one year | 17 | €34,920 | €35,653 | +€733 | +2.1% |
| Trade debts | 175 | €334 | €873 | +€539 | +161.4% |
| Other amounts payable | 178/9 | €34,586 | €34,780 | +€194 | +0.6% |
| Amounts payable within one year | 42/48 | €919 | €999 | +€80 | +8.7% |
| Financial debts | 43 | €919 | - | -€919 | |
| Credit institutions | 430/8 | €919 | - | -€919 | |
| Taxes, remuneration and social security | 45 | - | €999 | +€999 | |
| Taxes | 450/3 | - | €999 | +€999 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,503 | - | -€9,503 | |
| Other operating charges | 640/8 | €30,657 | €24,685 | -€5,972 | -19.5% |
| Gross operating margin | 9900 | €20,422 | €19,380 | -€1,042 | -5.1% |
| Operating profit (loss) | 9901 | -€19,738 | -€5,305 | +€14,433 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,738 | -€5,305 | +€14,433 | +73.1% |
| Profit (loss) for the period | 9904 | -€19,738 | -€5,305 | +€14,433 | +73.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,738 | -€5,305 | +€14,433 | +73.1% |
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 4 October 2026 via checked.be.