JANUS 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.
JANUS CONSULTING
Largest movements
- Cash -€63,021
down €63,021 (-29.8%), from €211,700 to €148,679
mainly Investment in fixed assets (net) (-€41,359) and Other debts (-€24,723)
- Tangible fixed assets +€24,789
up €24,789 (+30.0%), from €82,672 to €107,462
of which Furniture and vehicles: +€36,096
- Receivables within one year -€10,846
down €10,846 (-39.6%), from €27,381 to €16,535
of which Trade receivables: -€12,541
- Deferred charges and accrued income +€6,161
up €6,161 (+88.9%), from €6,933 to €13,093
- Other debts -€24,723
down €24,723 (-32.0%), from €77,141 to €52,418
- Accrued charges and deferred income -€10,590
down €10,590 (-13.4%), from €79,298 to €68,708
- Trade debts -€9,916
down €9,916 (-59.2%), from €16,758 to €6,841
- Reserves +€7,150
up €7,150 (+5.7%), from €125,495 to €132,645
- Tax, wage and social debts -€4,545
down €4,545 (-56.8%), from €7,996 to €3,451
of which Remuneration and social security: -€5,134
- Staff costs -€34,950
down €34,950 (-75.2%), from €46,496 to €11,546
- Gross operating margin -€9,058
down €9,058 (-17.0%), from €53,191 to €44,133
- Depreciation -€5,339
down €5,339 (-24.4%), from €21,909 to €16,570
- Taxes +€776
up €776 (+473%), from €164 to €940
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.
Derived cash bridge
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 | €328,791 | €285,873 | -€42,917 | -13.1% |
| Fixed assets | 21/28 | €82,777 | €107,567 | +€24,789 | +29.9% |
| Tangible fixed assets | 22/27 | €82,672 | €107,462 | +€24,789 | +30.0% |
| Land and buildings | 22 | €79,298 | €68,708 | -€10,590 | -13.4% |
| Plant, machinery and equipment | 23 | €520 | €345 | -€175 | -33.7% |
| Furniture and vehicles | 24 | €290 | €36,386 | +€36,096 | +12,447% |
| Other tangible fixed assets | 26 | €2,564 | €2,023 | -€541 | -21.1% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €246,013 | €178,307 | -€67,706 | -27.5% |
| Amounts receivable within one year | 40/41 | €27,381 | €16,535 | -€10,846 | -39.6% |
| Trade receivables | 40 | €27,169 | €14,627 | -€12,541 | -46.2% |
| Other amounts receivable | 41 | €212 | €1,907 | +€1,695 | +799% |
| Cash at bank and in hand | 54/58 | €211,700 | €148,679 | -€63,021 | -29.8% |
| Deferred charges and accrued income | 490/1 | €6,933 | €13,093 | +€6,161 | +88.9% |
| Total equity and liabilities | 10/49 | €328,791 | €285,873 | -€42,917 | -13.1% |
| Equity | 10/15 | €144,095 | €151,245 | +€7,150 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €125,495 | €132,645 | +€7,150 | +5.7% |
| Distributable reserves | 133 | €125,495 | €132,645 | +€7,150 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €184,696 | €134,628 | -€50,068 | -27.1% |
| Amounts payable within one year | 42/48 | €105,398 | €65,920 | -€39,477 | -37.5% |
| Financial debts | 43 | €3,504 | €3,210 | -€293 | -8.4% |
| Credit institutions | 430/8 | €3,504 | €3,210 | -€293 | -8.4% |
| Trade debts | 44 | €16,758 | €6,841 | -€9,916 | -59.2% |
| Suppliers | 440/4 | €16,758 | €6,841 | -€9,916 | -59.2% |
| Taxes, remuneration and social security | 45 | €7,996 | €3,451 | -€4,545 | -56.8% |
| Taxes | 450/3 | €1,502 | €2,091 | +€589 | +39.2% |
| Remuneration and social security | 454/9 | €6,494 | €1,360 | -€5,134 | -79.1% |
| Other amounts payable | 47/48 | €77,141 | €52,418 | -€24,723 | -32.0% |
| Accrued charges and deferred income | 492/3 | €79,298 | €68,708 | -€10,590 | -13.4% |
| Non-recurring operating income | 76A | €7,000 | €0 | -€7,000 | -100% |
| Remuneration, social security and pensions | 62 | €46,496 | €11,546 | -€34,950 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,909 | €16,570 | -€5,339 | -24.4% |
| Other operating charges | 640/8 | €3,084 | €2,618 | -€466 | -15.1% |
| Gross operating margin | 9900 | €53,191 | €44,133 | -€9,058 | -17.0% |
| Operating profit (loss) | 9901 | -€18,299 | €13,399 | +€31,698 | |
| Financial income | 75/76B | €317 | €503 | +€185 | +58.5% |
| Recurring financial income | 75 | €317 | €503 | +€185 | +58.5% |
| Financial charges | 65/66B | €6,183 | €5,811 | -€371 | -6.0% |
| Recurring financial charges | 65 | €6,183 | €5,811 | -€371 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,164 | €8,090 | +€32,255 | |
| Income taxes | 67/77 | €164 | €940 | +€776 | +473% |
| Profit (loss) for the period | 9904 | -€24,329 | €7,150 | +€31,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,329 | €7,150 | +€31,479 |
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 22 October 2026 via checked.be.