JANKAFINN: 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.
JANKAFINN
Largest movements
- Receivables within one year +€27,829
up €27,829 (+167%), from €16,691 to €44,520
of which Trade receivables: +€20,023
- Tangible fixed assets -€12,458
down €12,458 (-2.7%), from €464,485 to €452,028
of which Land and buildings: -€16,983
- Debts after one year -€27,955
down €27,955 (-7.4%), from €379,855 to €351,900
- Trade debts +€19,914
up €19,914 (+752%), from €2,649 to €22,563
- Current portion of long-term debt +€11,458
up €11,458 (+220%), from €5,208 to €16,667
- Other debts +€7,730
up €7,730 (+28.1%), from €27,549 to €35,279
- Staff costs +€6,064
new in 2025: €6,064
- Depreciation +€4,051
up €4,051 (+13.2%), from €30,581 to €34,632
- Taxes -€2,245
down €2,245 (-50.6%), from €4,439 to €2,194
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 | €517,819 | €528,791 | +€10,973 | +2.1% |
| Fixed assets | 21/28 | €464,485 | €452,028 | -€12,458 | -2.7% |
| Tangible fixed assets | 22/27 | €464,485 | €452,028 | -€12,458 | -2.7% |
| Land and buildings | 22 | €414,231 | €397,248 | -€16,983 | -4.1% |
| Plant, machinery and equipment | 23 | €31,743 | €43,195 | +€11,452 | +36.1% |
| Furniture and vehicles | 24 | €11,858 | €6,237 | -€5,620 | -47.4% |
| Other tangible fixed assets | 26 | €6,654 | €5,348 | -€1,306 | -19.6% |
| Current assets | 29/58 | €53,333 | €76,764 | +€23,430 | +43.9% |
| Amounts receivable within one year | 40/41 | €16,691 | €44,520 | +€27,829 | +167% |
| Trade receivables | 40 | €16,641 | €36,663 | +€20,023 | +120% |
| Other amounts receivable | 41 | €50 | €7,857 | +€7,806 | +15,507% |
| Cash at bank and in hand | 54/58 | €36,642 | €32,097 | -€4,546 | -12.4% |
| Deferred charges and accrued income | 490/1 | - | €147 | +€147 | |
| Total equity and liabilities | 10/49 | €517,819 | €528,791 | +€10,973 | +2.1% |
| Equity | 10/15 | €94,409 | €94,409 | = | 0.0% |
| Reserves | 13 | €94,409 | €94,409 | = | 0.0% |
| Distributable reserves | 133 | €94,409 | €94,409 | = | 0.0% |
| Amounts payable | 17/49 | €423,410 | €434,383 | +€10,973 | +2.6% |
| Amounts payable after more than one year | 17 | €379,855 | €351,900 | -€27,955 | -7.4% |
| Financial debts | 170/4 | €379,855 | €351,900 | -€27,955 | -7.4% |
| Amounts payable within one year | 42/48 | €43,555 | €82,483 | +€38,928 | +89.4% |
| Current portion of amounts payable after more than one year | 42 | €5,208 | €16,667 | +€11,458 | +220% |
| Trade debts | 44 | €2,649 | €22,563 | +€19,914 | +752% |
| Suppliers | 440/4 | €2,649 | €22,563 | +€19,914 | +752% |
| Taxes, remuneration and social security | 45 | €8,149 | €7,975 | -€175 | -2.1% |
| Taxes | 450/3 | €8,149 | €5,796 | -€2,353 | -28.9% |
| Remuneration and social security | 454/9 | - | €2,178 | +€2,178 | |
| Other amounts payable | 47/48 | €27,549 | €35,279 | +€7,730 | +28.1% |
| Remuneration, social security and pensions | 62 | - | €6,064 | +€6,064 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,581 | €34,632 | +€4,051 | +13.2% |
| Other operating charges | 640/8 | €1,534 | €1,977 | +€443 | +28.9% |
| Gross operating margin | 9900 | €62,701 | €63,294 | +€593 | +0.9% |
| Operating profit (loss) | 9901 | €30,586 | €20,622 | -€9,964 | -32.6% |
| Financial income | 75/76B | €106 | €118 | +€13 | +12.0% |
| Recurring financial income | 75 | €106 | €118 | +€13 | +12.0% |
| Financial charges | 65/66B | €10,513 | €10,923 | +€410 | +3.9% |
| Recurring financial charges | 65 | €10,513 | €10,923 | +€410 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €20,179 | €9,817 | -€10,362 | -51.4% |
| Income taxes | 67/77 | €4,439 | €2,194 | -€2,245 | -50.6% |
| Profit (loss) for the period | 9904 | €15,740 | €7,623 | -€8,117 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,740 | €7,623 | -€8,117 | -51.6% |
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 13 October 2026 via checked.be.