JANISAN: 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.
JANISAN
Largest movements
- Cash -€146,249
down €146,249 (-65.1%), from €224,548 to €78,299
mainly Other debts (-€100,000) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+7.1%), from €700,000 to €750,000
- Other debts -€100,000
down €100,000 (-28.1%), from €356,169 to €256,169
- Financial income -€6,432
down €6,432 (-25.9%), from €24,803 to €18,371
- Gross operating margin -€1,565
down €1,565 (-23.9%), from -€6,538 to -€8,104
- Taxes -€722
down €722 (-26.1%), from €2,763 to €2,041
- Depreciation +€485
up €485 (+97.2%), from €499 to €983
- Financial charges -€215
down €215 (-64.7%), from €332 to €117
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 | €950,562 | €856,218 | -€94,344 | -9.9% |
| Fixed assets | 21/28 | €21,053 | €19,770 | -€1,282 | -6.1% |
| Tangible fixed assets | 22/27 | €19,580 | €18,596 | -€983 | -5.0% |
| Land and buildings | 22 | €16,542 | €16,513 | -€29 | -0.2% |
| Furniture and vehicles | 24 | €3,038 | €2,083 | -€955 | -31.4% |
| Financial fixed assets | 28 | €1,473 | €1,174 | -€299 | -20.3% |
| Current assets | 29/58 | €929,509 | €836,448 | -€93,061 | -10.0% |
| Amounts receivable within one year | 40/41 | €4,961 | €8,149 | +€3,188 | +64.3% |
| Other amounts receivable | 41 | €4,961 | €8,149 | +€3,188 | +64.3% |
| Current investments | 50/53 | €700,000 | €750,000 | +€50,000 | +7.1% |
| Cash at bank and in hand | 54/58 | €224,548 | €78,299 | -€146,249 | -65.1% |
| Total equity and liabilities | 10/49 | €950,562 | €856,218 | -€94,344 | -9.9% |
| Equity | 10/15 | €592,893 | €597,267 | +€4,373 | +0.7% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €529,893 | €534,267 | +€4,373 | +0.8% |
| Non-distributable reserves | 130/1 | €57,500 | €57,500 | = | 0.0% |
| Legal reserve | 130 | €57,500 | €57,500 | = | 0.0% |
| Distributable reserves | 133 | €472,393 | €476,767 | +€4,373 | +0.9% |
| Amounts payable | 17/49 | €357,669 | €258,952 | -€98,717 | -27.6% |
| Amounts payable within one year | 42/48 | €356,169 | €256,169 | -€100,000 | -28.1% |
| Other amounts payable | 47/48 | €356,169 | €256,169 | -€100,000 | -28.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,783 | +€1,283 | +85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €983 | +€485 | +97.2% |
| Other operating charges | 640/8 | €2,604 | €2,752 | +€148 | +5.7% |
| Gross operating margin | 9900 | -€6,538 | -€8,104 | -€1,565 | -23.9% |
| Operating profit (loss) | 9901 | -€9,641 | -€11,839 | -€2,199 | -22.8% |
| Financial income | 75/76B | €24,803 | €18,371 | -€6,432 | -25.9% |
| Recurring financial income | 75 | €24,803 | €18,371 | -€6,432 | -25.9% |
| Financial charges | 65/66B | €332 | €117 | -€215 | -64.7% |
| Recurring financial charges | 65 | €332 | €117 | -€215 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | €14,830 | €6,414 | -€8,416 | -56.7% |
| Income taxes | 67/77 | €2,763 | €2,041 | -€722 | -26.1% |
| Profit (loss) for the period | 9904 | €12,067 | €4,373 | -€7,694 | -63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,067 | €4,373 | -€7,694 | -63.8% |
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 11 October 2026 via checked.be.