JANMICH: 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.
JANMICH
Largest movements
- Receivables within one year -€5,410
down €5,410 (-4.8%), from €113,250 to €107,840
- Trade debts -€4,356
no longer reported in 2024 (was €4,356)
- Tax, wage and social debts -€2,361
down €2,361 (-84.6%), from €2,791 to €431
- Financial income -€5,612
down €5,612 (-97.9%), from €5,733 to €121
- Taxes -€2,295
down €2,295 (-79.8%), from €2,874 to €579
- Gross operating margin -€1,556
down €1,556 (-24.0%), from €6,476 to €4,921
- Depreciation +€134
up €134 (+14.5%), from €924 to €1,058
- Other operating charges +€77
up €77 (+4.3%), from €1,784 to €1,861
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,905 | €146,005 | -€5,900 | -3.9% |
| Fixed assets | 21/28 | €37,034 | €35,976 | -€1,058 | -2.9% |
| Tangible fixed assets | 22/27 | €37,034 | €35,976 | -€1,058 | -2.9% |
| Land and buildings | 22 | €35,941 | €35,123 | -€818 | -2.3% |
| Plant, machinery and equipment | 23 | €1,093 | €853 | -€240 | -21.9% |
| Current assets | 29/58 | €114,871 | €110,029 | -€4,842 | -4.2% |
| Amounts receivable within one year | 40/41 | €113,250 | €107,840 | -€5,410 | -4.8% |
| Other amounts receivable | 41 | €113,250 | €107,840 | -€5,410 | -4.8% |
| Cash at bank and in hand | 54/58 | €1,621 | €2,189 | +€568 | +35.1% |
| Total equity and liabilities | 10/49 | €151,905 | €146,005 | -€5,900 | -3.9% |
| Equity | 10/15 | €144,758 | €145,574 | +€817 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,158 | €126,974 | +€817 | +0.6% |
| Non-distributable reserves | 130/1 | €12,400 | - | -€12,400 | |
| Reserves not available under the articles | 1311 | €12,400 | - | -€12,400 | |
| Distributable reserves | 133 | €113,758 | €126,974 | +€13,217 | +11.6% |
| Amounts payable | 17/49 | €7,148 | €431 | -€6,717 | -94.0% |
| Amounts payable within one year | 42/48 | €7,148 | €431 | -€6,717 | -94.0% |
| Trade debts | 44 | €4,356 | - | -€4,356 | |
| Suppliers | 440/4 | €4,356 | - | -€4,356 | |
| Taxes, remuneration and social security | 45 | €2,791 | €431 | -€2,361 | -84.6% |
| Taxes | 450/3 | €2,791 | €431 | -€2,361 | -84.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €1,058 | +€134 | +14.5% |
| Other operating charges | 640/8 | €1,784 | €1,861 | +€77 | +4.3% |
| Gross operating margin | 9900 | €6,476 | €4,921 | -€1,556 | -24.0% |
| Operating profit (loss) | 9901 | €3,768 | €2,001 | -€1,767 | -46.9% |
| Financial income | 75/76B | €5,733 | €121 | -€5,612 | -97.9% |
| Recurring financial income | 75 | €5,733 | €121 | -€5,612 | -97.9% |
| Financial charges | 65/66B | €726 | €726 | = | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,775 | €1,396 | -€7,378 | -84.1% |
| Income taxes | 67/77 | €2,874 | €579 | -€2,295 | -79.8% |
| Profit (loss) for the period | 9904 | €5,900 | €817 | -€5,083 | -86.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,900 | €817 | -€5,083 | -86.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.