Janidade: 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.
Janidade
Largest movements
- Tangible fixed assets -€253,851
down €253,851 (-59.8%), from €424,725 to €170,874
of which Land and buildings: -€229,779
- Cash +€42,213
up €42,213 (+250.8%), from €16,833 to €59,046
mainly Investment in fixed assets (net) (+€228,360) and Net result for the year (+€82,771)
- Receivables within one year +€11,975
up €11,975 (+52.7%), from €22,727 to €34,702
of which Other amounts receivable: +€8,250
- Short-term financial debts -€125,000
no longer reported in 2025 (was €125,000)
- Debts after one year -€94,885
no longer reported in 2025 (was €94,885)
- Other debts +€58,878
up €58,878 (+115.1%), from €51,141 to €110,019
- Current portion of long-term debt -€23,033
down €23,033 (-83.7%), from €27,506 to €4,473
- Profit (loss) carried forward -€17,229
down €17,229 (-16.0%), from €107,999 to €90,770
- Gross operating margin +€56,607
up €56,607 (+59.8%), from €94,598 to €151,205
- Taxes +€9,544
up €9,544 (+77.6%), from €12,292 to €21,835
- Financial charges +€8,082
up €8,082 (+191.9%), from €4,213 to €12,295
- Other operating charges +€6,079
up €6,079 (+221.1%), from €2,750 to €8,829
- Depreciation -€2,784
down €2,784 (-9.8%), from €28,275 to €25,491
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 | €465,486 | €268,952 | -€196,534 | -42.2% |
| Fixed assets | 21/28 | €424,725 | €170,874 | -€253,851 | -59.8% |
| Tangible fixed assets | 22/27 | €424,725 | €170,874 | -€253,851 | -59.8% |
| Land and buildings | 22 | €234,034 | €4,255 | -€229,779 | -98.2% |
| Furniture and vehicles | 24 | €40,002 | €22,094 | -€17,909 | -44.8% |
| Other tangible fixed assets | 26 | €150,689 | €144,525 | -€6,164 | -4.1% |
| Current assets | 29/58 | €40,761 | €98,078 | +€57,317 | +140.6% |
| Amounts receivable within one year | 40/41 | €22,727 | €34,702 | +€11,975 | +52.7% |
| Trade receivables | 40 | €22,585 | €26,311 | +€3,725 | +16.5% |
| Other amounts receivable | 41 | €141 | €8,391 | +€8,250 | +5835.5% |
| Cash at bank and in hand | 54/58 | €16,833 | €59,046 | +€42,213 | +250.8% |
| Deferred charges and accrued income | 490/1 | €1,200 | €4,330 | +€3,129 | +260.7% |
| Total equity and liabilities | 10/49 | €465,486 | €268,952 | -€196,534 | -42.2% |
| Equity | 10/15 | €154,324 | €137,095 | -€17,229 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,725 | €27,725 | = | 0.0% |
| Tax-exempt reserves | 132 | €912 | €912 | = | 0.0% |
| Distributable reserves | 133 | €26,814 | €26,814 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,999 | €90,770 | -€17,229 | -16.0% |
| Amounts payable | 17/49 | €311,161 | €131,856 | -€179,305 | -57.6% |
| Amounts payable after more than one year | 17 | €94,885 | - | -€94,885 | |
| Financial debts | 170/4 | €94,885 | - | -€94,885 | |
| Amounts payable within one year | 42/48 | €215,431 | €131,856 | -€83,575 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €27,506 | €4,473 | -€23,033 | -83.7% |
| Financial debts | 43 | €125,000 | - | -€125,000 | |
| Credit institutions | 430/8 | €125,000 | - | -€125,000 | |
| Trade debts | 44 | €2,860 | €2,506 | -€354 | -12.4% |
| Suppliers | 440/4 | €2,860 | €2,506 | -€354 | -12.4% |
| Taxes, remuneration and social security | 45 | €8,924 | €14,858 | +€5,934 | +66.5% |
| Taxes | 450/3 | €8,924 | €14,858 | +€5,934 | +66.5% |
| Other amounts payable | 47/48 | €51,141 | €110,019 | +€58,878 | +115.1% |
| Accrued charges and deferred income | 492/3 | €845 | - | -€845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,275 | €25,491 | -€2,784 | -9.8% |
| Other operating charges | 640/8 | €2,750 | €8,829 | +€6,079 | +221.1% |
| Gross operating margin | 9900 | €94,598 | €151,205 | +€56,607 | +59.8% |
| Operating profit (loss) | 9901 | €63,574 | €116,885 | +€53,311 | +83.9% |
| Financial income | 75/76B | €7 | €17 | +€10 | +147.0% |
| Recurring financial income | 75 | €7 | €17 | +€10 | +147.0% |
| Financial charges | 65/66B | €4,213 | €12,295 | +€8,082 | +191.9% |
| Recurring financial charges | 65 | €4,213 | €12,295 | +€8,082 | +191.9% |
| Profit (loss) for the period before taxes | 9903 | €59,368 | €104,607 | +€45,239 | +76.2% |
| Income taxes | 67/77 | €12,292 | €21,835 | +€9,544 | +77.6% |
| Profit (loss) for the period | 9904 | €47,076 | €82,771 | +€35,695 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €47,076 | €82,771 | +€35,695 | +75.8% |
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 7 October 2026 via checked.be.