JANSI: 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.
JANSI
Largest movements
- Receivables within one year +€128,991
up €128,991 (+58.2%), from €221,719 to €350,710
of which Other amounts receivable: +€128,991
- Tangible fixed assets -€18,592
down €18,592 (-39.8%), from €46,723 to €28,131
- Debts after one year +€200,000
up €200,000 (+18.6%), from €1.1m to €1.3m
- Other debts -€72,453
down €72,453 (-55.4%), from €130,813 to €58,361
- Profit (loss) carried forward -€21,488
down €21,488 (-2.1%), from -€1.0m to -€1.1m
- Gross operating margin -€30,674
down €30,674 (-98.6%), from €31,098 to €424
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,002,611 | €1,110,172 | +€107,561 | +10.7% |
| Fixed assets | 21/28 | €765,454 | €746,862 | -€18,592 | -2.4% |
| Tangible fixed assets | 22/27 | €46,723 | €28,131 | -€18,592 | -39.8% |
| Land and buildings | 22 | €46,723 | €28,131 | -€18,592 | -39.8% |
| Financial fixed assets | 28 | €718,730 | €718,730 | = | 0.0% |
| Current assets | 29/58 | €237,157 | €363,310 | +€126,153 | +53.2% |
| Amounts receivable after more than one year | 29 | €12,600 | €12,600 | = | 0.0% |
| Other amounts receivable | 291 | €12,600 | €12,600 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €221,719 | €350,710 | +€128,991 | +58.2% |
| Trade receivables | 40 | €202,116 | €202,116 | = | 0.0% |
| Other amounts receivable | 41 | €19,604 | €148,595 | +€128,991 | +658.0% |
| Cash at bank and in hand | 54/58 | €2,838 | €0 | -€2,838 | -100.0% |
| Total equity and liabilities | 10/49 | €1,002,611 | €1,110,172 | +€107,561 | +10.7% |
| Equity | 10/15 | -€209,100 | -€230,588 | -€21,488 | -10.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €787,653 | €787,653 | = | 0.0% |
| Reserves | 13 | €6,148 | €6,148 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,148 | €6,148 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Other | 1319 | €3,669 | €3,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,033,887 | -€1,055,375 | -€21,488 | -2.1% |
| Amounts payable | 17/49 | €1,211,711 | €1,340,760 | +€129,049 | +10.7% |
| Amounts payable after more than one year | 17 | €1,075,000 | €1,275,000 | +€200,000 | +18.6% |
| Other amounts payable | 178/9 | €1,075,000 | €1,275,000 | +€200,000 | +18.6% |
| Amounts payable within one year | 42/48 | €136,711 | €65,760 | -€70,951 | -51.9% |
| Financial debts | 43 | €228 | - | -€228 | |
| Credit institutions | 430/8 | €228 | - | -€228 | |
| Trade debts | 44 | €5,670 | €7,399 | +€1,729 | +30.5% |
| Suppliers | 440/4 | €5,670 | €7,399 | +€1,729 | +30.5% |
| Other amounts payable | 47/48 | €130,813 | €58,361 | -€72,453 | -55.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,592 | €18,592 | = | 0.0% |
| Other operating charges | 640/8 | €3,450 | €3,371 | -€79 | -2.3% |
| Gross operating margin | 9900 | €31,098 | €424 | -€30,674 | -98.6% |
| Operating profit (loss) | 9901 | €9,056 | -€21,539 | -€30,595 | |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €74 | €9 | -€66 | -88.3% |
| Recurring financial charges | 65 | €74 | €9 | -€66 | -88.3% |
| Profit (loss) for the period before taxes | 9903 | €8,982 | -€21,488 | -€30,469 | |
| Profit (loss) for the period | 9904 | €8,982 | -€21,488 | -€30,469 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,982 | -€21,488 | -€30,469 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.