JANOA: 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.
JANOA
Largest movements
- Tangible fixed assets -€14,108
down €14,108 (-2.1%), from €668,381 to €654,272
- Debts after one year -€26,084
down €26,084 (-7.9%), from €331,480 to €305,396
- Other debts +€12,304
up €12,304 (+3.1%), from €390,888 to €403,192
- Gross operating margin +€4,862
up €4,862 (+28.0%), from €17,357 to €22,218
- Other operating charges +€893
up €893 (+757.2%), from €118 to €1,011
- Financial charges -€580
down €580 (-7.4%), from €7,816 to €7,236
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 | €670,513 | €657,116 | -€13,397 | -2.0% |
| Fixed assets | 21/28 | €668,381 | €654,272 | -€14,108 | -2.1% |
| Tangible fixed assets | 22/27 | €668,381 | €654,272 | -€14,108 | -2.1% |
| Land and buildings | 22 | €668,381 | €654,272 | -€14,108 | -2.1% |
| Current assets | 29/58 | €2,132 | €2,844 | +€711 | +33.4% |
| Cash at bank and in hand | 54/58 | €2,132 | €2,844 | +€711 | +33.4% |
| Total equity and liabilities | 10/49 | €670,513 | €657,116 | -€13,397 | -2.0% |
| Equity | 10/15 | -€80,129 | -€80,267 | -€138 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,729 | -€98,867 | -€138 | -0.1% |
| Amounts payable | 17/49 | €750,642 | €737,383 | -€13,259 | -1.8% |
| Amounts payable after more than one year | 17 | €331,480 | €305,396 | -€26,084 | -7.9% |
| Financial debts | 170/4 | €331,480 | €305,396 | -€26,084 | -7.9% |
| Amounts payable within one year | 42/48 | €416,451 | €429,276 | +€12,824 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €25,563 | €26,084 | +€521 | +2.0% |
| Other amounts payable | 47/48 | €390,888 | €403,192 | +€12,304 | +3.1% |
| Accrued charges and deferred income | 492/3 | €2,711 | €2,711 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,108 | €14,108 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €1,011 | +€893 | +757.2% |
| Gross operating margin | 9900 | €17,357 | €22,218 | +€4,862 | +28.0% |
| Operating profit (loss) | 9901 | €3,130 | €7,099 | +€3,968 | +126.8% |
| Financial charges | 65/66B | €7,816 | €7,236 | -€580 | -7.4% |
| Recurring financial charges | 65 | €7,816 | €7,236 | -€580 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,686 | -€138 | +€4,549 | +97.1% |
| Profit (loss) for the period | 9904 | -€4,686 | -€138 | +€4,549 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,686 | -€138 | +€4,549 | +97.1% |
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 30 September 2026 via checked.be.