JANIUS: 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.
JANIUS
Largest movements
- Current investments +€204,355
up €204,355 (+24.0%), from €850,518 to €1.1m
- Cash -€47,629
down €47,629 (-27.6%), from €172,635 to €125,005
mainly Current investments (-€204,355) and Tax, wage and social debts (-€6,124)
- Tangible fixed assets -€18,791
down €18,791 (-66.6%), from €28,209 to €9,417
of which Furniture and vehicles: -€18,705
- Reserves +€130,792
up €130,792 (+12.5%), from €1.0m to €1.2m
- Gross operating margin +€7,776
up €7,776 (+4.3%), from €180,906 to €188,682
- Taxes +€3,535
up €3,535 (+6.0%), from €59,096 to €62,631
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 | €1,087,628 | €1,214,385 | +€126,757 | +11.7% |
| Fixed assets | 21/28 | €28,209 | €9,417 | -€18,791 | -66.6% |
| Tangible fixed assets | 22/27 | €28,209 | €9,417 | -€18,791 | -66.6% |
| Plant, machinery and equipment | 23 | €86 | €0 | -€86 | -100% |
| Furniture and vehicles | 24 | €28,123 | €9,417 | -€18,705 | -66.5% |
| Current assets | 29/58 | €1,059,419 | €1,204,967 | +€145,548 | +13.7% |
| Amounts receivable within one year | 40/41 | €33,873 | €22,570 | -€11,302 | -33.4% |
| Trade receivables | 40 | €10,856 | €1,353 | -€9,503 | -87.5% |
| Other amounts receivable | 41 | €23,017 | €21,217 | -€1,799 | -7.8% |
| Current investments | 50/53 | €850,518 | €1,054,872 | +€204,355 | +24.0% |
| Cash at bank and in hand | 54/58 | €172,635 | €125,005 | -€47,629 | -27.6% |
| Deferred charges and accrued income | 490/1 | €2,394 | €2,520 | +€125 | +5.2% |
| Total equity and liabilities | 10/49 | €1,087,628 | €1,214,385 | +€126,757 | +11.7% |
| Equity | 10/15 | €1,065,000 | €1,195,792 | +€130,792 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,046,400 | €1,177,192 | +€130,792 | +12.5% |
| Distributable reserves | 133 | €1,046,400 | €1,177,192 | +€130,792 | +12.5% |
| Amounts payable | 17/49 | €22,628 | €18,593 | -€4,035 | -17.8% |
| Amounts payable within one year | 42/48 | €22,628 | €18,593 | -€4,035 | -17.8% |
| Trade debts | 44 | €2,196 | €2,564 | +€367 | +16.7% |
| Suppliers | 440/4 | €2,196 | €2,564 | +€367 | +16.7% |
| Taxes, remuneration and social security | 45 | €18,453 | €12,329 | -€6,124 | -33.2% |
| Taxes | 450/3 | €18,453 | €12,329 | -€6,124 | -33.2% |
| Other amounts payable | 47/48 | €1,978 | €3,700 | +€1,721 | +87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,926 | €18,791 | -€135 | -0.7% |
| Other operating charges | 640/8 | €1,600 | €1,647 | +€47 | +2.9% |
| Gross operating margin | 9900 | €180,906 | €188,682 | +€7,776 | +4.3% |
| Operating profit (loss) | 9901 | €160,380 | €168,244 | +€7,864 | +4.9% |
| Financial income | 75/76B | €27,310 | €28,166 | +€855 | +3.1% |
| Recurring financial income | 75 | €27,310 | €28,166 | +€855 | +3.1% |
| Financial charges | 65/66B | €1,959 | €2,986 | +€1,028 | +52.5% |
| Recurring financial charges | 65 | €1,959 | €2,986 | +€1,028 | +52.5% |
| Profit (loss) for the period before taxes | 9903 | €185,731 | €193,423 | +€7,691 | +4.1% |
| Income taxes | 67/77 | €59,096 | €62,631 | +€3,535 | +6.0% |
| Profit (loss) for the period | 9904 | €126,635 | €130,792 | +€4,157 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €126,635 | €130,792 | +€4,157 | +3.3% |
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 13 October 2026 via checked.be.