JANITEC: what changed
Two fiscal 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.
JANITEC
Largest movements
- Receivables within one year +€74,537
up €74,537 (+306.4%), from €24,326 to €98,863
of which Trade receivables: +€75,045
- Cash -€17,979
down €17,979 (-4.7%), from €383,401 to €365,422
mainly Receivables within one year (-€74,537) and Investment in fixed assets (net) (-€27,149)
- Tangible fixed assets -€7,137
down €7,137 (-6.0%), from €119,483 to €112,346
of which Land and buildings: -€11,853
- Deferred charges and accrued income -€7,050
down €7,050 (-79.7%), from €8,841 to €1,791
- Reserves +€69,794
up €69,794 (+20.5%), from €341,056 to €410,850
- Trade debts -€19,708
down €19,708 (-44.8%), from €43,962 to €24,254
- Debts after one year -€15,387
down €15,387 (-19.8%), from €77,668 to €62,281
- Tax, wage and social debts +€6,904
up €6,904 (+18.2%), from €37,839 to €44,743
of which Taxes: +€5,717
- Gross operating margin -€19,832
down €19,832 (-10.3%), from €191,661 to €171,829
- Taxes -€6,276
down €6,276 (-14.5%), from €43,167 to €36,891
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 | €536,902 | €579,393 | +€42,492 | +7.9% |
| Fixed assets | 21/28 | €119,483 | €112,346 | -€7,137 | -6.0% |
| Tangible fixed assets | 22/27 | €119,483 | €112,346 | -€7,137 | -6.0% |
| Land and buildings | 22 | €59,266 | €47,412 | -€11,853 | -20.0% |
| Plant, machinery and equipment | 23 | €4,460 | €4,766 | +€306 | +6.9% |
| Furniture and vehicles | 24 | €30,581 | €33,775 | +€3,194 | +10.4% |
| Other tangible fixed assets | 26 | €25,176 | €26,392 | +€1,216 | +4.8% |
| Current assets | 29/58 | €417,418 | €467,047 | +€49,629 | +11.9% |
| Stocks and contracts in progress | 3 | €850 | €970 | +€120 | +14.1% |
| Stocks | 30/36 | €850 | €970 | +€120 | +14.1% |
| Amounts receivable within one year | 40/41 | €24,326 | €98,863 | +€74,537 | +306.4% |
| Trade receivables | 40 | €23,186 | €98,231 | +€75,045 | +323.7% |
| Other amounts receivable | 41 | €1,141 | €633 | -€508 | -44.5% |
| Cash at bank and in hand | 54/58 | €383,401 | €365,422 | -€17,979 | -4.7% |
| Deferred charges and accrued income | 490/1 | €8,841 | €1,791 | -€7,050 | -79.7% |
| Total equity and liabilities | 10/49 | €536,902 | €579,393 | +€42,492 | +7.9% |
| Equity | 10/15 | €360,917 | €430,711 | +€69,794 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,056 | €410,850 | +€69,794 | +20.5% |
| Distributable reserves | 133 | €341,056 | €410,850 | +€69,794 | +20.5% |
| Profit (loss) carried forward | 14 | €1,261 | €1,261 | = | 0.0% |
| Amounts payable | 17/49 | €175,985 | €148,682 | -€27,302 | -15.5% |
| Amounts payable after more than one year | 17 | €77,668 | €62,281 | -€15,387 | -19.8% |
| Financial debts | 170/4 | €77,668 | €62,281 | -€15,387 | -19.8% |
| Amounts payable within one year | 42/48 | €96,401 | €84,385 | -€12,016 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €14,600 | €15,387 | +€788 | +5.4% |
| Trade debts | 44 | €43,962 | €24,254 | -€19,708 | -44.8% |
| Suppliers | 440/4 | €43,962 | €24,254 | -€19,708 | -44.8% |
| Taxes, remuneration and social security | 45 | €37,839 | €44,743 | +€6,904 | +18.2% |
| Taxes | 450/3 | €33,638 | €39,355 | +€5,717 | +17.0% |
| Remuneration and social security | 454/9 | €4,201 | €5,388 | +€1,186 | +28.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,916 | €2,017 | +€101 | +5.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,512 | €34,286 | +€1,774 | +5.5% |
| Other operating charges | 640/8 | €7,236 | €6,782 | -€454 | -6.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €191,661 | €171,829 | -€19,832 | -10.3% |
| Operating profit (loss) | 9901 | €151,913 | €130,761 | -€21,151 | -13.9% |
| Financial income | 75/76B | €9 | €11 | +€2 | +19.0% |
| Recurring financial income | 75 | €9 | €11 | +€2 | +19.0% |
| Financial charges | 65/66B | €5,580 | €4,788 | -€792 | -14.2% |
| Recurring financial charges | 65 | €5,580 | €4,788 | -€792 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €146,342 | €125,984 | -€20,358 | -13.9% |
| Income taxes | 67/77 | €43,167 | €36,891 | -€6,276 | -14.5% |
| Profit (loss) for the period | 9904 | €103,175 | €89,093 | -€14,082 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €103,175 | €89,093 | -€14,082 | -13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.