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
- Deferred charges and accrued income -€12,305
down €12,305 (-70.8%), from €17,387 to €5,082
- Receivables within one year +€8,645
new in 2025: €8,645
of which Trade receivables: +€5,045
- Cash -€5,412
down €5,412 (-20.0%), from €27,020 to €21,608
mainly Receivables within one year (-€8,645) and Debts after one year (-€5,406)
- Tangible fixed assets +€1,123
up €1,123 (+3.2%), from €34,565 to €35,688
of which Plant, machinery and equipment: +€1,706
- Debts after one year -€5,406
down €5,406 (-27.5%), from €19,632 to €14,226
- Trade debts -€4,871
no longer reported in 2025 (was €4,871)
- Tax, wage and social debts +€3,883
up €3,883 (+88.9%), from €4,369 to €8,252
of which Taxes: +€3,662
- Contributions -€1,400
no longer reported in 2025 (was €1,400)
- Profit (loss) carried forward -€977
new in 2025: -€977
- Gross operating margin -€11,911
down €11,911 (-75.1%), from €15,860 to €3,949
- Financial charges -€2,025
down €2,025 (-55.4%), from €3,653 to €1,628
- Taxes -€1,621
down €1,621 (-61.9%), from €2,618 to €997
- Other operating charges +€479
up €479 (+167.3%), from €286 to €765
- Depreciation +€261
up €261 (+20.5%), from €1,275 to €1,536
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 | €78,972 | €71,023 | -€7,950 | -10.1% |
| Fixed assets | 21/28 | €34,565 | €35,688 | +€1,123 | +3.2% |
| Tangible fixed assets | 22/27 | €34,565 | €35,688 | +€1,123 | +3.2% |
| Plant, machinery and equipment | 23 | €27,572 | €29,278 | +€1,706 | +6.2% |
| Furniture and vehicles | 24 | €843 | €306 | -€537 | -63.7% |
| Other tangible fixed assets | 26 | €6,149 | €6,104 | -€46 | -0.7% |
| Current assets | 29/58 | €44,407 | €35,335 | -€9,072 | -20.4% |
| Amounts receivable within one year | 40/41 | - | €8,645 | +€8,645 | |
| Trade receivables | 40 | - | €5,045 | +€5,045 | |
| Other amounts receivable | 41 | - | €3,600 | +€3,600 | |
| Cash at bank and in hand | 54/58 | €27,020 | €21,608 | -€5,412 | -20.0% |
| Deferred charges and accrued income | 490/1 | €17,387 | €5,082 | -€12,305 | -70.8% |
| Total equity and liabilities | 10/49 | €78,972 | €71,023 | -€7,950 | -10.1% |
| Equity | 10/15 | €29,322 | €26,945 | -€2,377 | -8.1% |
| Contributions | 10/11 | €1,400 | - | -€1,400 | |
| Reserves | 13 | €27,922 | €27,922 | = | 0.0% |
| Distributable reserves | 133 | €27,922 | €27,922 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€977 | -€977 | |
| Amounts payable | 17/49 | €49,650 | €44,077 | -€5,572 | -11.2% |
| Amounts payable after more than one year | 17 | €19,632 | €14,226 | -€5,406 | -27.5% |
| Financial debts | 170/4 | €19,632 | €14,226 | -€5,406 | -27.5% |
| Amounts payable within one year | 42/48 | €29,992 | €29,851 | -€141 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €5,406 | €5,406 | = | 0.0% |
| Trade debts | 44 | €4,871 | - | -€4,871 | |
| Suppliers | 440/4 | €4,871 | - | -€4,871 | |
| Taxes, remuneration and social security | 45 | €4,369 | €8,252 | +€3,883 | +88.9% |
| Taxes | 450/3 | €2,618 | €6,280 | +€3,662 | +139.9% |
| Remuneration and social security | 454/9 | €1,751 | €1,972 | +€221 | +12.6% |
| Other amounts payable | 47/48 | €15,346 | €16,193 | +€847 | +5.5% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,275 | €1,536 | +€261 | +20.5% |
| Other operating charges | 640/8 | €286 | €765 | +€479 | +167.3% |
| Gross operating margin | 9900 | €15,860 | €3,949 | -€11,911 | -75.1% |
| Operating profit (loss) | 9901 | €14,299 | €1,648 | -€12,651 | -88.5% |
| Financial charges | 65/66B | €3,653 | €1,628 | -€2,025 | -55.4% |
| Recurring financial charges | 65 | €3,653 | €1,628 | -€2,025 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €10,646 | €20 | -€10,626 | -99.8% |
| Income taxes | 67/77 | €2,618 | €997 | -€1,621 | -61.9% |
| Profit (loss) for the period | 9904 | €8,028 | -€977 | -€9,005 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,028 | -€977 | -€9,005 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.