JanPi Consulting: 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.
JanPi Consulting
Largest movements
- Cash -€77,364
down €77,364 (-56.0%), from €138,210 to €60,846
mainly Contributions, distributions and other (-€136,833) and Other debts (-€24,088)
- Current investments -€60,635
down €60,635 (-39.9%), from €152,064 to €91,429
- Receivables within one year +€5,400
up €5,400 (+35.8%), from €15,078 to €20,477
of which Trade receivables: +€16,544
- Reserves -€103,000
down €103,000 (-42.3%), from €243,684 to €140,684
- Other debts -€24,088
down €24,088 (-52.7%), from €45,708 to €21,621
- Tax, wage and social debts -€5,377
down €5,377 (-46.6%), from €11,550 to €6,173
- Gross operating margin -€25,267
down €25,267 (-42.3%), from €59,796 to €34,529
- Financial income +€11,572
up €11,572 (+122%), from €9,510 to €21,082
- Depreciation -€10,146
no longer reported in 2026 (was €10,146)
- Taxes -€8,510
down €8,510 (-38.7%), from €21,968 to €13,458
- Financial charges +€5,352
up €5,352 (+700%), from €765 to €6,117
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,492 | €172,892 | -€132,600 | -43.4% |
| Fixed assets | 21/28 | €140 | €140 | = | 0.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €305,352 | €172,752 | -€132,600 | -43.4% |
| Amounts receivable within one year | 40/41 | €15,078 | €20,477 | +€5,400 | +35.8% |
| Trade receivables | 40 | - | €16,544 | +€16,544 | |
| Other amounts receivable | 41 | €15,078 | €3,933 | -€11,144 | -73.9% |
| Current investments | 50/53 | €152,064 | €91,429 | -€60,635 | -39.9% |
| Cash at bank and in hand | 54/58 | €138,210 | €60,846 | -€77,364 | -56.0% |
| Total equity and liabilities | 10/49 | €305,492 | €172,892 | -€132,600 | -43.4% |
| Equity | 10/15 | €247,324 | €144,401 | -€102,924 | -41.6% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €243,684 | €140,684 | -€103,000 | -42.3% |
| Distributable reserves | 133 | €243,684 | €140,684 | -€103,000 | -42.3% |
| Profit (loss) carried forward | 14 | €3,639 | €3,716 | +€76 | +2.1% |
| Amounts payable | 17/49 | €58,168 | €28,492 | -€29,676 | -51.0% |
| Amounts payable within one year | 42/48 | €58,168 | €28,492 | -€29,676 | -51.0% |
| Trade debts | 44 | €909 | €698 | -€211 | -23.2% |
| Suppliers | 440/4 | €909 | €698 | -€211 | -23.2% |
| Taxes, remuneration and social security | 45 | €11,550 | €6,173 | -€5,377 | -46.6% |
| Taxes | 450/3 | €11,550 | €6,173 | -€5,377 | -46.6% |
| Other amounts payable | 47/48 | €45,708 | €21,621 | -€24,088 | -52.7% |
| Remuneration, social security and pensions | 62 | - | €502 | +€502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,146 | - | -€10,146 | |
| Other operating charges | 640/8 | €1,499 | €1,624 | +€125 | +8.3% |
| Gross operating margin | 9900 | €59,796 | €34,529 | -€25,267 | -42.3% |
| Operating profit (loss) | 9901 | €48,151 | €32,403 | -€15,749 | -32.7% |
| Financial income | 75/76B | €9,510 | €21,082 | +€11,572 | +122% |
| Recurring financial income | 75 | €9,510 | €21,082 | +€11,572 | +122% |
| Financial charges | 65/66B | €765 | €6,117 | +€5,352 | +700% |
| Recurring financial charges | 65 | €765 | €6,117 | +€5,352 | +700% |
| Profit (loss) for the period before taxes | 9903 | €56,896 | €47,367 | -€9,529 | -16.7% |
| Income taxes | 67/77 | €21,968 | €13,458 | -€8,510 | -38.7% |
| Profit (loss) for the period | 9904 | €34,928 | €33,909 | -€1,018 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,928 | €33,909 | -€1,018 | -2.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.