JANKAT: 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.
JANKAT
Largest movements
- Cash -€7,270
down €7,270 (-11.3%), from €64,149 to €56,879
mainly Current portion of long-term debt (-€10,374) and Net result for the year (-€8,611)
- Current portion of long-term debt -€10,374
no longer reported in 2025 (was €10,374)
- Profit (loss) carried forward -€8,612
down €8,612 (-18.8%), from €45,845 to €37,233
- Tax, wage and social debts +€6,680
new in 2025: €6,680
of which Taxes: +€6,394
- Trade debts +€5,290
new in 2025: €5,290
- Taxes -€8,127
no longer reported in 2025 (was €8,127)
- Staff costs +€7,464
up €7,464 (+59.4%), from €12,572 to €20,036
- Gross operating margin +€6,383
up €6,383 (+35.7%), from €17,864 to €24,247
- Turnover +€4,960
up €4,960 (+4.2%), from €119,107 to €124,067
- Financial income -€4,639
no longer reported in 2025 (was €4,639)
of which Financial income: -€4,639
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 | €76,670 | €69,654 | -€7,016 | -9.2% |
| Fixed assets | 21/28 | €2,401 | €2,400 | -€1 | 0.0% |
| Financial fixed assets | 28 | €2,401 | €2,400 | -€1 | 0.0% |
| Current assets | 29/58 | €74,269 | €67,254 | -€7,015 | -9.4% |
| Amounts receivable within one year | 40/41 | €10,120 | €10,375 | +€255 | +2.5% |
| Trade receivables | 40 | - | €198 | +€198 | |
| Other amounts receivable | 41 | €10,120 | €10,177 | +€57 | +0.6% |
| Cash at bank and in hand | 54/58 | €64,149 | €56,879 | -€7,270 | -11.3% |
| Total equity and liabilities | 10/49 | €76,670 | €69,654 | -€7,016 | -9.2% |
| Equity | 10/15 | €66,296 | €57,684 | -€8,612 | -13.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,845 | €37,233 | -€8,612 | -18.8% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Amounts payable | 17/49 | €10,374 | €11,970 | +€1,596 | +15.4% |
| Amounts payable within one year | 42/48 | €10,374 | €11,970 | +€1,596 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €10,374 | - | -€10,374 | |
| Trade debts | 44 | - | €5,290 | +€5,290 | |
| Suppliers | 440/4 | - | €5,290 | +€5,290 | |
| Taxes, remuneration and social security | 45 | - | €6,680 | +€6,680 | |
| Taxes | 450/3 | - | €6,394 | +€6,394 | |
| Remuneration and social security | 454/9 | - | €286 | +€286 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €119,107 | €124,067 | +€4,960 | +4.2% |
| Non-recurring operating income | 76A | - | €62 | +€62 | |
| Goods, raw materials, services and sundry goods | 60/61 | €101,243 | €99,881 | -€1,362 | -1.3% |
| Remuneration, social security and pensions | 62 | €12,572 | €20,036 | +€7,464 | +59.4% |
| Other operating charges | 640/8 | €861 | - | -€861 | |
| Gross operating margin | 9900 | €17,864 | €24,247 | +€6,383 | +35.7% |
| Operating profit (loss) | 9901 | €4,431 | €4,211 | -€220 | -5.0% |
| Financial income | 75/76B | €4,639 | - | -€4,639 | |
| Recurring financial income | 75 | €4,639 | - | -€4,639 | |
| Non-recurring financial income | 76B | €4,639 | - | -€4,639 | |
| Profit (loss) for the period before taxes | 9903 | €9,070 | €4,211 | -€4,859 | -53.6% |
| Transfer to deferred taxes | 680 | - | €12,822 | +€12,822 | |
| Income taxes | 67/77 | €8,127 | - | -€8,127 | |
| Profit (loss) for the period | 9904 | €943 | -€8,611 | -€9,554 | |
| Profit (loss) for the period to be appropriated | 9905 | €943 | -€8,611 | -€9,554 |
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 10 October 2026 via checked.be.