JANRO: 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.
JANRO
Largest movements
- Receivables within one year +€53,315
up €53,315 (+283.2%), from €18,825 to €72,140
of which Other amounts receivable: +€53,315
- Deferred charges and accrued income -€50,855
no longer reported in 2025 (was €50,855)
- Other debts +€3,680
new in 2025: €3,680
- Other operating charges -€5,552
no longer reported in 2025 (was €5,552)
- Gross operating margin -€4,705
no longer reported in 2025 (was €4,705)
- Financial charges +€48
new in 2025: €48
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 | €199,252 | €201,665 | +€2,412 | +1.2% |
| Current assets | 29/58 | €199,252 | €201,665 | +€2,412 | +1.2% |
| Amounts receivable within one year | 40/41 | €18,825 | €72,140 | +€53,315 | +283.2% |
| Trade receivables | 40 | €18,525 | €18,525 | = | 0.0% |
| Other amounts receivable | 41 | €300 | €53,615 | +€53,315 | +17771.7% |
| Current investments | 50/53 | €125,500 | €125,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,072 | €4,024 | -€48 | -1.2% |
| Deferred charges and accrued income | 490/1 | €50,855 | - | -€50,855 | |
| Total equity and liabilities | 10/49 | €199,252 | €201,665 | +€2,412 | +1.2% |
| Equity | 10/15 | €198,032 | €197,984 | -€48 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,581 | €177,533 | -€48 | 0.0% |
| Amounts payable | 17/49 | €1,220 | €3,680 | +€2,460 | +201.7% |
| Amounts payable within one year | 42/48 | €1,220 | €3,680 | +€2,460 | +201.7% |
| Trade debts | 44 | €1,220 | - | -€1,220 | |
| Suppliers | 440/4 | €1,220 | - | -€1,220 | |
| Other amounts payable | 47/48 | - | €3,680 | +€3,680 | |
| Other operating charges | 640/8 | €5,552 | - | -€5,552 | |
| Gross operating margin | 9900 | €4,705 | - | -€4,705 | |
| Operating profit (loss) | 9901 | -€848 | - | +€848 | |
| Financial charges | 65/66B | - | €48 | +€48 | |
| Recurring financial charges | 65 | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | -€848 | -€48 | +€800 | +94.3% |
| Profit (loss) for the period | 9904 | -€848 | -€48 | +€800 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€848 | -€48 | +€800 | +94.3% |
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 29 September 2026 via checked.be.