JANUS CONCEPT: 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.
JANUS CONCEPT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€22,548
up €22,548 (+63.6%), from €35,452 to €58,000
- Current portion of long-term debt -€12,172
no longer reported in 2024 (was €12,172)
- Accrued charges and deferred income -€5,761
no longer reported in 2024 (was €5,761)
- Other debts -€4,094
down €4,094 (-31.3%), from €13,094 to €9,000
- Debts after one year -€3,159
down €3,159 (-7.7%), from €41,159 to €38,000
- Staff costs +€12,000
new in 2024: €12,000
- Taxes +€9,000
new in 2024: €9,000
- Gross operating margin +€4,257
up €4,257 (+7.0%), from €60,743 to €65,000
- Other operating charges +€1,016
up €1,016 (+103.3%), from €984 to €2,000
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 | €247,190 | €247,000 | -€190 | -0.1% |
| Fixed assets | 21/28 | €85,358 | €84,000 | -€1,358 | -1.6% |
| Tangible fixed assets | 22/27 | €85,227 | €83,869 | -€1,358 | -1.6% |
| Land and buildings | 22 | €85,227 | €83,869 | -€1,358 | -1.6% |
| Financial fixed assets | 28 | €131 | €131 | = | 0.0% |
| Current assets | 29/58 | €161,832 | €163,000 | +€1,168 | +0.7% |
| Amounts receivable within one year | 40/41 | €161,832 | €163,000 | +€1,168 | +0.7% |
| Trade receivables | 40 | €161,627 | €161,000 | -€627 | -0.4% |
| Other amounts receivable | 41 | €205 | €2,000 | +€1,795 | +875.6% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €247,190 | €247,000 | -€190 | -0.1% |
| Equity | 10/15 | €57,452 | €80,000 | +€22,548 | +39.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,452 | €58,000 | +€22,548 | +63.6% |
| Amounts payable | 17/49 | €189,738 | €167,000 | -€22,738 | -12.0% |
| Amounts payable after more than one year | 17 | €41,159 | €38,000 | -€3,159 | -7.7% |
| Financial debts | 170/4 | €41,159 | €38,000 | -€3,159 | -7.7% |
| Amounts payable within one year | 42/48 | €142,818 | €129,000 | -€13,818 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,172 | - | -€12,172 | |
| Financial debts | 43 | €9,247 | €9,000 | -€247 | -2.7% |
| Credit institutions | 430/8 | €9,247 | €9,000 | -€247 | -2.7% |
| Trade debts | 44 | €82,291 | €83,000 | +€709 | +0.9% |
| Suppliers | 440/4 | €82,291 | €83,000 | +€709 | +0.9% |
| Taxes, remuneration and social security | 45 | €26,014 | €28,000 | +€1,986 | +7.6% |
| Taxes | 450/3 | €11,934 | €13,000 | +€1,066 | +8.9% |
| Remuneration and social security | 454/9 | €14,080 | €15,000 | +€920 | +6.5% |
| Other amounts payable | 47/48 | €13,094 | €9,000 | -€4,094 | -31.3% |
| Accrued charges and deferred income | 492/3 | €5,761 | - | -€5,761 | |
| Remuneration, social security and pensions | 62 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,196 | €3,000 | -€196 | -6.1% |
| Other operating charges | 640/8 | €984 | €2,000 | +€1,016 | +103.3% |
| Gross operating margin | 9900 | €60,743 | €65,000 | +€4,257 | +7.0% |
| Operating profit (loss) | 9901 | €56,563 | €48,000 | -€8,563 | -15.1% |
| Financial charges | 65/66B | €1,100 | €1,000 | -€100 | -9.1% |
| Recurring financial charges | 65 | €1,100 | €1,000 | -€100 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €55,463 | €47,000 | -€8,463 | -15.3% |
| Income taxes | 67/77 | - | €9,000 | +€9,000 | |
| Profit (loss) for the period | 9904 | €55,463 | €38,000 | -€17,463 | -31.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,463 | €38,000 | -€17,463 | -31.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.