JANINE & CO: 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.
JANINE & CO
Largest movements
- Cash +€18,339
up €18,339 (+335%), from €5,474 to €23,813
mainly Net result for the year (+€18,326) and Depreciation (+€3,629)
- Receivables within one year +€5,155
up €5,155 (+72.1%), from €7,149 to €12,304
- Tangible fixed assets -€3,379
down €3,379 (-43.6%), from €7,745 to €4,365
- Profit (loss) carried forward +€18,326
up €18,326 (+190%), from €9,628 to €27,954
- Tax, wage and social debts +€3,338
up €3,338 (+50.7%), from €6,581 to €9,919
- Other debts -€2,279
down €2,279 (-75.6%), from €3,015 to €737
- Trade debts +€479
new in 2025: €479
- Gross operating margin +€12,417
up €12,417 (+71.6%), from €17,339 to €29,755
- Taxes +€2,349
up €2,349 (+71.4%), from €3,291 to €5,640
- Depreciation +€1,044
up €1,044 (+40.4%), from €2,585 to €3,629
- Staff costs +€473
up €473 (+34.4%), from €1,376 to €1,848
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 | €21,424 | €41,289 | +€19,865 | +92.7% |
| Formation expenses | 20 | €1,057 | €807 | -€250 | -23.6% |
| Fixed assets | 21/28 | €7,745 | €4,365 | -€3,379 | -43.6% |
| Tangible fixed assets | 22/27 | €7,745 | €4,365 | -€3,379 | -43.6% |
| Furniture and vehicles | 24 | €7,745 | €4,365 | -€3,379 | -43.6% |
| Current assets | 29/58 | €12,623 | €36,116 | +€23,494 | +186% |
| Amounts receivable within one year | 40/41 | €7,149 | €12,304 | +€5,155 | +72.1% |
| Trade receivables | 40 | €7,149 | €12,304 | +€5,155 | +72.1% |
| Cash at bank and in hand | 54/58 | €5,474 | €23,813 | +€18,339 | +335% |
| Total equity and liabilities | 10/49 | €21,424 | €41,289 | +€19,865 | +92.7% |
| Equity | 10/15 | €11,828 | €30,154 | +€18,326 | +155% |
| Contributions | 10/11 | €2,200 | €2,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,628 | €27,954 | +€18,326 | +190% |
| Amounts payable | 17/49 | €9,596 | €11,135 | +€1,539 | +16.0% |
| Amounts payable within one year | 42/48 | €9,596 | €11,135 | +€1,539 | +16.0% |
| Trade debts | 44 | - | €479 | +€479 | |
| Suppliers | 440/4 | - | €479 | +€479 | |
| Taxes, remuneration and social security | 45 | €6,581 | €9,919 | +€3,338 | +50.7% |
| Taxes | 450/3 | €6,581 | €9,919 | +€3,338 | +50.7% |
| Other amounts payable | 47/48 | €3,015 | €737 | -€2,279 | -75.6% |
| Remuneration, social security and pensions | 62 | €1,376 | €1,848 | +€473 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,585 | €3,629 | +€1,044 | +40.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €458 | €248 | -€210 | -45.8% |
| Gross operating margin | 9900 | €17,339 | €29,755 | +€12,417 | +71.6% |
| Operating profit (loss) | 9901 | €12,920 | €24,030 | +€11,109 | +86.0% |
| Financial charges | 65/66B | €1 | €64 | +€63 | +5,053% |
| Recurring financial charges | 65 | €1 | €64 | +€63 | +5,053% |
| Profit (loss) for the period before taxes | 9903 | €12,919 | €23,965 | +€11,046 | +85.5% |
| Income taxes | 67/77 | €3,291 | €5,640 | +€2,349 | +71.4% |
| Profit (loss) for the period | 9904 | €9,628 | €18,326 | +€8,697 | +90.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,628 | €18,326 | +€8,697 | +90.3% |
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.