JANINA CARE: what changed
JANINA CARE
Largest movements
- Cash -€39,536
down €39,536 (-11.2%), from €352,923 to €313,387
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€13,116)
- Tangible fixed assets +€5,457
up €5,457 (+9.6%), from €56,749 to €62,206
of which Other tangible fixed assets: +€5,729
- Receivables within one year -€5,247
down €5,247 (-4.8%), from €109,025 to €103,778
of which Trade receivables: -€9,863
- Profit (loss) carried forward -€68,423
down €68,423 (-18.9%), from €362,635 to €294,212
- Tax, wage and social debts +€15,000
up €15,000 (+213%), from €7,047 to €22,047
- Other debts +€13,384
up €13,384 (+12.0%), from €111,710 to €125,094
- Gross operating margin +€19,858
up €19,858 (+64.8%), from €30,651 to €50,508
- Taxes +€3,724
up €3,724 (+52.9%), from €7,047 to €10,771
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,315 | €480,945 | -€40,371 | -7.7% |
| Fixed assets | 21/28 | €56,749 | €62,206 | +€5,457 | +9.6% |
| Tangible fixed assets | 22/27 | €56,749 | €62,206 | +€5,457 | +9.6% |
| Plant, machinery and equipment | 23 | €1,179 | €907 | -€272 | -23.1% |
| Other tangible fixed assets | 26 | €55,570 | €61,299 | +€5,729 | +10.3% |
| Current assets | 29/58 | €464,566 | €418,739 | -€45,828 | -9.9% |
| Amounts receivable within one year | 40/41 | €109,025 | €103,778 | -€5,247 | -4.8% |
| Trade receivables | 40 | €73,474 | €63,611 | -€9,863 | -13.4% |
| Other amounts receivable | 41 | €35,550 | €40,167 | +€4,616 | +13.0% |
| Cash at bank and in hand | 54/58 | €352,923 | €313,387 | -€39,536 | -11.2% |
| Deferred charges and accrued income | 490/1 | €2,618 | €1,574 | -€1,045 | -39.9% |
| Total equity and liabilities | 10/49 | €521,315 | €480,945 | -€40,371 | -7.7% |
| Equity | 10/15 | €383,095 | €314,672 | -€68,423 | -17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €362,635 | €294,212 | -€68,423 | -18.9% |
| Amounts payable | 17/49 | €138,220 | €166,273 | +€28,052 | +20.3% |
| Amounts payable within one year | 42/48 | €126,599 | €154,651 | +€28,052 | +22.2% |
| Trade debts | 44 | €2,031 | €1,499 | -€532 | -26.2% |
| Suppliers | 440/4 | €2,031 | €1,499 | -€532 | -26.2% |
| Advances received on contracts in progress | 46 | €5,811 | €6,011 | +€200 | +3.4% |
| Taxes, remuneration and social security | 45 | €7,047 | €22,047 | +€15,000 | +213% |
| Taxes | 450/3 | €7,047 | €22,047 | +€15,000 | +213% |
| Other amounts payable | 47/48 | €111,710 | €125,094 | +€13,384 | +12.0% |
| Accrued charges and deferred income | 492/3 | €11,622 | €11,622 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,748 | €7,659 | -€89 | -1.2% |
| Other operating charges | 640/8 | €426 | - | -€426 | |
| Gross operating margin | 9900 | €30,651 | €50,508 | +€19,858 | +64.8% |
| Operating profit (loss) | 9901 | €22,477 | €42,849 | +€20,373 | +90.6% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,239% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,239% |
| Financial charges | 65/66B | €391 | €507 | +€115 | +29.5% |
| Recurring financial charges | 65 | €391 | €507 | +€115 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €22,086 | €42,348 | +€20,262 | +91.7% |
| Income taxes | 67/77 | €7,047 | €10,771 | +€3,724 | +52.9% |
| Profit (loss) for the period | 9904 | €15,039 | €31,577 | +€16,538 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €15,039 | €31,577 | +€16,538 | +110% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.