Janni: 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.
Janni
Largest movements
- Receivables within one year +€70,839
up €70,839 (+117.3%), from €60,398 to €131,237
of which Trade receivables: +€70,660
- Trade debts +€60,017
up €60,017 (+123.4%), from €48,624 to €108,641
- Other debts +€17,358
up €17,358 (+42.8%), from €40,585 to €57,943
- Debts after one year -€11,532
down €11,532 (-19.2%), from €59,959 to €48,427
- Reserves +€2,613
up €2,613 (+1086.0%), from €241 to €2,854
- Gross operating margin +€3,873
up €3,873 (+93.7%), from €4,135 to €8,008
- Taxes +€833
up €833 (+2200.9%), from €38 to €871
- Other operating charges +€669
up €669 (+567.1%), from €118 to €787
- Financial charges -€129
down €129 (-3.3%), from €3,866 to €3,736
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 | €180,447 | €251,242 | +€70,795 | +39.2% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €60,447 | €131,242 | +€70,795 | +117.1% |
| Amounts receivable within one year | 40/41 | €60,398 | €131,237 | +€70,839 | +117.3% |
| Trade receivables | 40 | €59,940 | €130,600 | +€70,660 | +117.9% |
| Other amounts receivable | 41 | €458 | €637 | +€179 | +39.1% |
| Cash at bank and in hand | 54/58 | €49 | €5 | -€44 | -89.5% |
| Total equity and liabilities | 10/49 | €180,447 | €251,242 | +€70,795 | +39.2% |
| Equity | 10/15 | €20,241 | €22,854 | +€2,613 | +12.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €241 | €2,854 | +€2,613 | +1086.0% |
| Distributable reserves | 133 | €241 | €2,854 | +€2,613 | +1086.0% |
| Amounts payable | 17/49 | €160,206 | €228,388 | +€68,182 | +42.6% |
| Amounts payable after more than one year | 17 | €59,959 | €48,427 | -€11,532 | -19.2% |
| Financial debts | 170/4 | €59,959 | €48,427 | -€11,532 | -19.2% |
| Amounts payable within one year | 42/48 | €100,248 | €179,961 | +€79,713 | +79.5% |
| Current portion of amounts payable after more than one year | 42 | €11,001 | €12,468 | +€1,468 | +13.3% |
| Trade debts | 44 | €48,624 | €108,641 | +€60,017 | +123.4% |
| Suppliers | 440/4 | €48,624 | €108,641 | +€60,017 | +123.4% |
| Taxes, remuneration and social security | 45 | €38 | €909 | +€871 | +2300.9% |
| Taxes | 450/3 | €38 | €909 | +€871 | +2300.9% |
| Other amounts payable | 47/48 | €40,585 | €57,943 | +€17,358 | +42.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €118 | €787 | +€669 | +567.1% |
| Gross operating margin | 9900 | €4,135 | €8,008 | +€3,873 | +93.7% |
| Operating profit (loss) | 9901 | €4,017 | €7,221 | +€3,204 | +79.7% |
| Financial charges | 65/66B | €3,866 | €3,736 | -€129 | -3.3% |
| Recurring financial charges | 65 | €3,866 | €3,736 | -€129 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €151 | €3,484 | +€3,333 | +2201.0% |
| Income taxes | 67/77 | €38 | €871 | +€833 | +2200.9% |
| Profit (loss) for the period | 9904 | €114 | €2,613 | +€2,500 | +2201.1% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €2,613 | +€2,500 | +2201.1% |
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 28 September 2026 via checked.be.