JANOS: what changed
Two financial 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.
JANOS
Largest movements
- Receivables within one year -€3,126
down €3,126 (-28.6%), from €10,950 to €7,824
of which Trade receivables: -€3,126
- Cash -€521
down €521 (-1.9%), from €27,011 to €26,490
mainly Net result for the year (-€10,826) and Accrued charges and deferred income (-€387)
- Profit (loss) carried forward -€21,412
down €21,412 (-100.0%), from €21,412 to €0
- Reserves +€10,587
up €10,587 (+569.2%), from €1,860 to €12,447
of which Distributable reserves: +€10,587
- Other debts +€7,537
up €7,537 (+552.9%), from €1,363 to €8,900
- Gross operating margin -€462
down €462 (-5.8%), from -€7,959 to -€8,421
- Depreciation -€346
down €346 (-100.0%), from €346 to €0
- Other operating charges +€303
up €303 (+19.2%), from €1,574 to €1,877
- Financial income -€259
down €259 (-100.0%), from €259 to €0
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 | €39,809 | €36,103 | -€3,706 | -9.3% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €39,809 | €36,103 | -€3,706 | -9.3% |
| Amounts receivable within one year | 40/41 | €10,950 | €7,824 | -€3,126 | -28.6% |
| Trade receivables | 40 | €10,950 | €7,824 | -€3,126 | -28.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,011 | €26,490 | -€521 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,848 | €1,789 | -€59 | -3.2% |
| Total equity and liabilities | 10/49 | €39,809 | €36,103 | -€3,706 | -9.3% |
| Equity | 10/15 | €29,472 | €18,647 | -€10,826 | -36.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €12,447 | +€10,587 | +569.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €12,447 | +€10,587 | +569.2% |
| Profit (loss) carried forward | 14 | €21,412 | €0 | -€21,412 | -100.0% |
| Amounts payable | 17/49 | €10,337 | €17,456 | +€7,119 | +68.9% |
| Amounts payable within one year | 42/48 | €9,949 | €17,456 | +€7,507 | +75.4% |
| Trade debts | 44 | €2,690 | €2,385 | -€305 | -11.4% |
| Suppliers | 440/4 | €2,690 | €2,385 | -€305 | -11.4% |
| Taxes, remuneration and social security | 45 | €5,896 | €6,171 | +€275 | +4.7% |
| Taxes | 450/3 | €5,896 | €6,171 | +€275 | +4.7% |
| Other amounts payable | 47/48 | €1,363 | €8,900 | +€7,537 | +552.9% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €0 | -€346 | -100.0% |
| Other operating charges | 640/8 | €1,574 | €1,877 | +€303 | +19.2% |
| Gross operating margin | 9900 | -€7,959 | -€8,421 | -€462 | -5.8% |
| Operating profit (loss) | 9901 | -€9,878 | -€10,297 | -€419 | -4.2% |
| Financial income | 75/76B | €259 | €0 | -€259 | -100.0% |
| Recurring financial income | 75 | €259 | €0 | -€259 | -100.0% |
| Financial charges | 65/66B | €178 | €250 | +€72 | +40.3% |
| Recurring financial charges | 65 | €178 | €250 | +€72 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,797 | -€10,547 | -€749 | -7.6% |
| Income taxes | 67/77 | €308 | €279 | -€29 | -9.6% |
| Profit (loss) for the period | 9904 | -€10,106 | -€10,826 | -€720 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,106 | -€10,826 | -€720 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.