JANIRA: 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.
JANIRA
Largest movements
- Tangible fixed assets +€51,212
up €51,212 (+26.6%), from €192,355 to €243,567
of which Furniture and vehicles: +€33,889
- Cash -€9,593
down €9,593 (-15.8%), from €60,595 to €51,002
mainly Investment in fixed assets (net) (-€97,995) and Other debts (-€10,273)
- Receivables within one year -€3,449
down €3,449 (-17.7%), from €19,527 to €16,078
- Reserves +€57,277
up €57,277 (+27.7%), from €206,828 to €264,105
- Other debts -€10,273
down €10,273 (-34.8%), from €29,508 to €19,235
- Trade debts -€8,909
down €8,909 (-71.3%), from €12,494 to €3,585
- Gross operating margin -€20,464
down €20,464 (-13.3%), from €153,810 to €133,346
- Depreciation +€13,238
up €13,238 (+39.5%), from €33,545 to €46,783
- Taxes -€6,419
down €6,419 (-18.9%), from €33,895 to €27,476
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 | €282,686 | €321,280 | +€38,594 | +13.7% |
| Fixed assets | 21/28 | €193,355 | €244,567 | +€51,212 | +26.5% |
| Tangible fixed assets | 22/27 | €192,355 | €243,567 | +€51,212 | +26.6% |
| Plant, machinery and equipment | 23 | €12,040 | €8,127 | -€3,913 | -32.5% |
| Furniture and vehicles | 24 | €42,627 | €76,516 | +€33,889 | +79.5% |
| Other tangible fixed assets | 26 | €137,688 | €158,924 | +€21,236 | +15.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €89,331 | €76,713 | -€12,618 | -14.1% |
| Stocks and contracts in progress | 3 | €8,944 | €8,944 | -€0 | 0.0% |
| Stocks | 30/36 | €8,944 | €8,944 | -€0 | 0.0% |
| Amounts receivable within one year | 40/41 | €19,527 | €16,078 | -€3,449 | -17.7% |
| Trade receivables | 40 | €19,527 | €16,078 | -€3,449 | -17.7% |
| Cash at bank and in hand | 54/58 | €60,595 | €51,002 | -€9,593 | -15.8% |
| Deferred charges and accrued income | 490/1 | €264 | €689 | +€425 | +161% |
| Total equity and liabilities | 10/49 | €282,686 | €321,280 | +€38,594 | +13.7% |
| Equity | 10/15 | €225,428 | €282,705 | +€57,277 | +25.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,828 | €264,105 | +€57,277 | +27.7% |
| Distributable reserves | 133 | €206,828 | €264,105 | +€57,277 | +27.7% |
| Amounts payable | 17/49 | €57,258 | €38,575 | -€18,683 | -32.6% |
| Amounts payable within one year | 42/48 | €55,925 | €37,415 | -€18,510 | -33.1% |
| Trade debts | 44 | €12,494 | €3,585 | -€8,909 | -71.3% |
| Suppliers | 440/4 | €12,494 | €3,585 | -€8,909 | -71.3% |
| Taxes, remuneration and social security | 45 | €13,923 | €14,595 | +€672 | +4.8% |
| Taxes | 450/3 | €13,923 | €14,595 | +€672 | +4.8% |
| Other amounts payable | 47/48 | €29,508 | €19,235 | -€10,273 | -34.8% |
| Accrued charges and deferred income | 492/3 | €1,334 | €1,160 | -€174 | -13.0% |
| Remuneration, social security and pensions | 62 | - | €221 | +€221 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,545 | €46,783 | +€13,238 | +39.5% |
| Other operating charges | 640/8 | €1,611 | €317 | -€1,294 | -80.3% |
| Gross operating margin | 9900 | €153,810 | €133,346 | -€20,464 | -13.3% |
| Operating profit (loss) | 9901 | €118,654 | €86,025 | -€32,629 | -27.5% |
| Financial income | 75/76B | €11 | €9 | -€2 | -21.2% |
| Recurring financial income | 75 | €11 | €9 | -€2 | -21.2% |
| Financial charges | 65/66B | €1,541 | €1,281 | -€260 | -16.9% |
| Recurring financial charges | 65 | €1,541 | €1,281 | -€260 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €117,124 | €84,753 | -€32,371 | -27.6% |
| Income taxes | 67/77 | €33,895 | €27,476 | -€6,419 | -18.9% |
| Profit (loss) for the period | 9904 | €83,230 | €57,277 | -€25,953 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,230 | €57,277 | -€25,953 | -31.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.