JANJER: 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.
JANJER
Largest movements
- Deferred charges and accrued income -€8,422
down €8,422 (-97.0%), from €8,686 to €264
- Tangible fixed assets +€7,051
new in 2025: €7,051
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€399
down €399 (-46.4%), from €861 to €462
- Depreciation +€343
new in 2025: €343
- Gross operating margin +€76
up €76 (+33.7%), from €225 to €301
- Other operating charges +€38
up €38 (+2.3%), from €1,641 to €1,679
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 | €637,013 | €633,466 | -€3,547 | -0.6% |
| Fixed assets | 21/28 | €625,000 | €632,051 | +€7,051 | +1.1% |
| Tangible fixed assets | 22/27 | - | €7,051 | +€7,051 | |
| Furniture and vehicles | 24 | - | €7,051 | +€7,051 | |
| Financial fixed assets | 28 | €625,000 | €625,000 | = | 0.0% |
| Current assets | 29/58 | €12,013 | €1,415 | -€10,598 | -88.2% |
| Amounts receivable within one year | 40/41 | €82 | €581 | +€500 | +610.9% |
| Other amounts receivable | 41 | €82 | €581 | +€500 | +610.9% |
| Cash at bank and in hand | 54/58 | €3,245 | €570 | -€2,676 | -82.4% |
| Deferred charges and accrued income | 490/1 | €8,686 | €264 | -€8,422 | -97.0% |
| Total equity and liabilities | 10/49 | €637,013 | €633,466 | -€3,547 | -0.6% |
| Equity | 10/15 | €435,998 | €433,396 | -€2,602 | -0.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €418,000 | €413,000 | -€5,000 | -1.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €416,000 | €411,000 | -€5,000 | -1.2% |
| Profit (loss) carried forward | 14 | -€2,002 | €396 | +€2,398 | |
| Amounts payable | 17/49 | €201,014 | €200,069 | -€945 | -0.5% |
| Amounts payable within one year | 42/48 | €201,014 | €200,069 | -€945 | -0.5% |
| Trade debts | 44 | €1,965 | €1,090 | -€875 | -44.5% |
| Suppliers | 440/4 | €1,965 | €1,090 | -€875 | -44.5% |
| Taxes, remuneration and social security | 45 | €5,975 | €2,587 | -€3,389 | -56.7% |
| Taxes | 450/3 | €3,166 | €2,587 | -€579 | -18.3% |
| Remuneration and social security | 454/9 | €2,809 | - | -€2,809 | |
| Other amounts payable | 47/48 | €193,074 | €196,392 | +€3,318 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €343 | +€343 | |
| Other operating charges | 640/8 | €1,641 | €1,679 | +€38 | +2.3% |
| Gross operating margin | 9900 | €225 | €301 | +€76 | +33.7% |
| Operating profit (loss) | 9901 | -€1,416 | -€1,721 | -€306 | -21.6% |
| Financial charges | 65/66B | €861 | €462 | -€399 | -46.4% |
| Recurring financial charges | 65 | €861 | €462 | -€399 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,277 | -€2,183 | +€94 | +4.1% |
| Income taxes | 67/77 | €418 | €419 | +€0 | +0.1% |
| Profit (loss) for the period | 9904 | -€2,695 | -€2,602 | +€93 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,695 | -€2,602 | +€93 | +3.5% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.