JANILO: 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.
JANILO
Largest movements
- Cash +€6,664
up €6,664 (+1,708,772%), from €0 to €6,665
mainly Other debts (+€8,852) and Net result for the year (+€2,090)
- Tangible fixed assets +€1,262
up €1,262 (+136%), from €924 to €2,186
of which Plant, machinery and equipment: +€1,987
- Other debts +€8,852
up €8,852 (+701%), from €1,262 to €10,113
- Profit (loss) carried forward +€2,090
up €2,090 (+4.9%), from -€43,059 to -€40,969
- Tax, wage and social debts -€1,752
down €1,752 (-79.3%), from €2,209 to €457
- Trade debts -€1,113
down €1,113 (-73.6%), from €1,513 to €400
- Financial charges -€37,914
down €37,914 (-99.6%), from €38,085 to €171
of which Non-recurring financial charges: -€37,939
- Financial income -€37,525
no longer reported in 2025 (was €37,525)
of which Non-recurring financial income: -€37,500
- Gross operating margin +€5,904
up €5,904, from -€1,818 to €4,086
- Taxes +€719
new in 2025: €719
- Other operating charges -€322
down €322 (-83.9%), from €384 to €62
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 | €5,925 | €14,001 | +€8,077 | +136% |
| Fixed assets | 21/28 | €5,924 | €7,186 | +€1,262 | +21.3% |
| Tangible fixed assets | 22/27 | €924 | €2,186 | +€1,262 | +136% |
| Plant, machinery and equipment | 23 | - | €1,987 | +€1,987 | |
| Furniture and vehicles | 24 | €924 | €199 | -€725 | -78.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €0 | €6,815 | +€6,815 | +1,747,387% |
| Amounts receivable within one year | 40/41 | - | €47 | +€47 | |
| Other amounts receivable | 41 | - | €47 | +€47 | |
| Cash at bank and in hand | 54/58 | €0 | €6,665 | +€6,664 | +1,708,772% |
| Deferred charges and accrued income | 490/1 | - | €104 | +€104 | |
| Total equity and liabilities | 10/49 | €5,925 | €14,001 | +€8,077 | +136% |
| Equity | 10/15 | €941 | €3,031 | +€2,090 | +222% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,059 | -€40,969 | +€2,090 | +4.9% |
| Amounts payable | 17/49 | €4,984 | €10,971 | +€5,987 | +120% |
| Amounts payable within one year | 42/48 | €4,984 | €10,971 | +€5,987 | +120% |
| Trade debts | 44 | €1,513 | €400 | -€1,113 | -73.6% |
| Suppliers | 440/4 | €1,513 | €400 | -€1,113 | -73.6% |
| Taxes, remuneration and social security | 45 | €2,209 | €457 | -€1,752 | -79.3% |
| Taxes | 450/3 | €2,209 | €457 | -€1,752 | -79.3% |
| Other amounts payable | 47/48 | €1,262 | €10,113 | +€8,852 | +701% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €725 | €1,045 | +€320 | +44.1% |
| Other operating charges | 640/8 | €384 | €62 | -€322 | -83.9% |
| Gross operating margin | 9900 | -€1,818 | €4,086 | +€5,904 | |
| Operating profit (loss) | 9901 | -€2,928 | €2,979 | +€5,907 | |
| Financial income | 75/76B | €37,525 | - | -€37,525 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Non-recurring financial income | 76B | €37,500 | - | -€37,500 | |
| Financial charges | 65/66B | €38,085 | €171 | -€37,914 | -99.6% |
| Recurring financial charges | 65 | €146 | €171 | +€25 | +16.9% |
| Non-recurring financial charges | 66B | €37,939 | - | -€37,939 | |
| Profit (loss) for the period before taxes | 9903 | -€3,488 | €2,808 | +€6,296 | |
| Income taxes | 67/77 | - | €719 | +€719 | |
| Profit (loss) for the period | 9904 | -€3,488 | €2,090 | +€5,577 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,488 | €2,090 | +€5,577 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.