JANKO: 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.
JANKO
Largest movements
- Cash -€168,320
down €168,320 (-77.0%), from €218,499 to €50,179
mainly Receivables within one year (-€147,802) and Contributions, distributions and other (-€25,800)
- Receivables within one year +€147,802
up €147,802 (+123.8%), from €119,366 to €267,168
of which Trade receivables: +€153,197
- Trade debts -€24,434
down €24,434 (-25.2%), from €96,904 to €72,470
- Gross operating margin +€41,687
up €41,687 (+8.5%), from €492,103 to €533,790
- Staff costs +€32,671
up €32,671 (+7.2%), from €455,414 to €488,086
- Taxes +€5,389
up €5,389 (+44.8%), from €12,033 to €17,423
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 | €342,944 | €320,163 | -€22,781 | -6.6% |
| Current assets | 29/58 | €342,944 | €320,163 | -€22,781 | -6.6% |
| Amounts receivable within one year | 40/41 | €119,366 | €267,168 | +€147,802 | +123.8% |
| Trade receivables | 40 | €111,338 | €264,535 | +€153,197 | +137.6% |
| Other amounts receivable | 41 | €8,028 | €2,633 | -€5,395 | -67.2% |
| Cash at bank and in hand | 54/58 | €218,499 | €50,179 | -€168,320 | -77.0% |
| Deferred charges and accrued income | 490/1 | €5,079 | €2,815 | -€2,263 | -44.6% |
| Total equity and liabilities | 10/49 | €342,944 | €320,163 | -€22,781 | -6.6% |
| Equity | 10/15 | €235,913 | €237,909 | +€1,996 | +0.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €225,913 | €227,909 | +€1,996 | +0.9% |
| 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 | €223,913 | €225,909 | +€1,996 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,031 | €82,254 | -€24,777 | -23.1% |
| Amounts payable within one year | 42/48 | €106,743 | €81,964 | -€24,779 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €96,904 | €72,470 | -€24,434 | -25.2% |
| Suppliers | 440/4 | €96,904 | €72,470 | -€24,434 | -25.2% |
| Taxes, remuneration and social security | 45 | €4,791 | €4,446 | -€345 | -7.2% |
| Taxes | 450/3 | €4,791 | €4,446 | -€345 | -7.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €48 | €48 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €288 | €290 | +€2 | +0.7% |
| Remuneration, social security and pensions | 62 | €455,414 | €488,086 | +€32,671 | +7.2% |
| Other operating charges | 640/8 | €522 | €741 | +€219 | +41.9% |
| Gross operating margin | 9900 | €492,103 | €533,790 | +€41,687 | +8.5% |
| Operating profit (loss) | 9901 | €36,166 | €44,963 | +€8,797 | +24.3% |
| Financial income | 75/76B | €748 | €1,293 | +€545 | +72.8% |
| Recurring financial income | 75 | €748 | €1,293 | +€545 | +72.8% |
| Financial charges | 65/66B | €956 | €1,037 | +€81 | +8.5% |
| Recurring financial charges | 65 | €956 | €1,037 | +€81 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €35,959 | €45,219 | +€9,260 | +25.8% |
| Income taxes | 67/77 | €12,033 | €17,423 | +€5,389 | +44.8% |
| Profit (loss) for the period | 9904 | €23,926 | €27,796 | +€3,871 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,926 | €27,796 | +€3,871 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.