JANIRO: 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.
JANIRO
Largest movements
- Tangible fixed assets -€16,239
down €16,239 (-7.4%), from €220,920 to €204,681
of which Leasing and similar rights: -€8,954
- Receivables within one year +€9,131
up €9,131 (+36.5%), from €25,014 to €34,145
of which Trade receivables: +€13,500
- Current portion of long-term debt -€13,226
down €13,226 (-53.7%), from €24,612 to €11,387
- Other debts +€11,655
up €11,655 (+11.5%), from €101,737 to €113,393
- Debts after one year -€11,387
down €11,387 (-55.5%), from €20,527 to €9,141
- Profit (loss) carried forward +€3,957
up €3,957, from -€3,957 to €0
- Reserves +€3,251
up €3,251 (+3.9%), from €83,295 to €86,546
- Gross operating margin +€13,991
up €13,991 (+84.9%), from €16,481 to €30,471
- Depreciation +€1,272
up €1,272 (+7.8%), from €16,256 to €17,529
- Taxes +€1,218
up €1,218 (+880.9%), from €138 to €1,356
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 | €249,829 | €243,556 | -€6,273 | -2.5% |
| Fixed assets | 21/28 | €220,920 | €204,681 | -€16,239 | -7.4% |
| Tangible fixed assets | 22/27 | €220,920 | €204,681 | -€16,239 | -7.4% |
| Land and buildings | 22 | €189,905 | €182,299 | -€7,606 | -4.0% |
| Furniture and vehicles | 24 | €4,959 | €5,280 | +€321 | +6.5% |
| Leasing and similar rights | 25 | €26,057 | €17,102 | -€8,954 | -34.4% |
| Current assets | 29/58 | €28,909 | €38,874 | +€9,966 | +34.5% |
| Amounts receivable within one year | 40/41 | €25,014 | €34,145 | +€9,131 | +36.5% |
| Trade receivables | 40 | €12,000 | €25,500 | +€13,500 | +112.5% |
| Other amounts receivable | 41 | €13,014 | €8,645 | -€4,369 | -33.6% |
| Cash at bank and in hand | 54/58 | €1,830 | €2,528 | +€698 | +38.2% |
| Deferred charges and accrued income | 490/1 | €2,065 | €2,202 | +€137 | +6.6% |
| Total equity and liabilities | 10/49 | €249,829 | €243,556 | -€6,273 | -2.5% |
| Equity | 10/15 | €97,938 | €105,146 | +€7,207 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,295 | €86,546 | +€3,251 | +3.9% |
| Distributable reserves | 133 | €83,295 | €86,546 | +€3,251 | +3.9% |
| Profit (loss) carried forward | 14 | -€3,957 | €0 | +€3,957 | |
| Amounts payable | 17/49 | €151,890 | €138,410 | -€13,480 | -8.9% |
| Amounts payable after more than one year | 17 | €20,527 | €9,141 | -€11,387 | -55.5% |
| Financial debts | 170/4 | €20,527 | €9,141 | -€11,387 | -55.5% |
| Amounts payable within one year | 42/48 | €131,363 | €129,269 | -€2,094 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €24,612 | €11,387 | -€13,226 | -53.7% |
| Trade debts | 44 | €3,631 | €1,617 | -€2,014 | -55.5% |
| Suppliers | 440/4 | €3,631 | €1,617 | -€2,014 | -55.5% |
| Taxes, remuneration and social security | 45 | €1,382 | €2,873 | +€1,491 | +107.9% |
| Taxes | 450/3 | €1,382 | €2,873 | +€1,491 | +107.9% |
| Other amounts payable | 47/48 | €101,737 | €113,393 | +€11,655 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,256 | €17,529 | +€1,272 | +7.8% |
| Other operating charges | 640/8 | €2,456 | €2,699 | +€243 | +9.9% |
| Gross operating margin | 9900 | €16,481 | €30,471 | +€13,991 | +84.9% |
| Operating profit (loss) | 9901 | -€2,231 | €10,244 | +€12,475 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €1,856 | €1,680 | -€176 | -9.5% |
| Recurring financial charges | 65 | €1,856 | €1,680 | -€176 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,084 | €8,564 | +€12,647 | |
| Income taxes | 67/77 | €138 | €1,356 | +€1,218 | +880.9% |
| Profit (loss) for the period | 9904 | -€4,222 | €7,207 | +€11,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,222 | €7,207 | +€11,429 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.