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 -€29,874
down €29,874 (-63.5%), from €47,026 to €17,152
mainly Net result for the year (-€25,158) and Tax, wage and social debts (-€16,864)
- Receivables within one year -€9,782
down €9,782 (-24.2%), from €40,497 to €30,716
of which Trade receivables: -€30,855
- Profit (loss) carried forward -€25,158
down €25,158 (-38.4%), from €65,457 to €40,299
- Tax, wage and social debts -€16,864
no longer reported in 2025 (was €16,864)
- Trade debts +€2,367
up €2,367 (+107%), from €2,202 to €4,569
- Financial charges +€17,142
up €17,142 (+12,179%), from €141 to €17,282
of which Non-recurring financial charges: +€17,236
- Gross operating margin -€6,970
down €6,970 (-394%), from -€1,771 to -€8,740
- Financial income +€674
up €674 (+354%), from €190 to €865
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 | €87,523 | €47,868 | -€39,655 | -45.3% |
| Current assets | 29/58 | €87,523 | €47,868 | -€39,655 | -45.3% |
| Amounts receivable within one year | 40/41 | €40,497 | €30,716 | -€9,782 | -24.2% |
| Trade receivables | 40 | €30,855 | - | -€30,855 | |
| Other amounts receivable | 41 | €9,642 | €30,716 | +€21,073 | +219% |
| Cash at bank and in hand | 54/58 | €47,026 | €17,152 | -€29,874 | -63.5% |
| Total equity and liabilities | 10/49 | €87,523 | €47,868 | -€39,655 | -45.3% |
| Equity | 10/15 | €68,457 | €43,299 | -€25,158 | -36.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,457 | €40,299 | -€25,158 | -38.4% |
| Amounts payable | 17/49 | €19,067 | €4,569 | -€14,498 | -76.0% |
| Amounts payable within one year | 42/48 | €19,067 | €4,569 | -€14,498 | -76.0% |
| Trade debts | 44 | €2,202 | €4,569 | +€2,367 | +107% |
| Suppliers | 440/4 | €2,202 | €4,569 | +€2,367 | +107% |
| Taxes, remuneration and social security | 45 | €16,864 | - | -€16,864 | |
| Taxes | 450/3 | €16,864 | - | -€16,864 | |
| Gross operating margin | 9900 | -€1,771 | -€8,740 | -€6,970 | -394% |
| Operating profit (loss) | 9901 | -€1,771 | -€8,740 | -€6,970 | -394% |
| Financial income | 75/76B | €190 | €865 | +€674 | +354% |
| Recurring financial income | 75 | €190 | €865 | +€674 | +354% |
| Financial charges | 65/66B | €141 | €17,282 | +€17,142 | +12,179% |
| Recurring financial charges | 65 | €141 | €47 | -€94 | -66.7% |
| Non-recurring financial charges | 66B | - | €17,236 | +€17,236 | |
| Profit (loss) for the period before taxes | 9903 | -€1,721 | -€25,158 | -€23,437 | -1,362% |
| Income taxes | 67/77 | €56 | - | -€56 | |
| Profit (loss) for the period | 9904 | -€1,777 | -€25,158 | -€23,381 | -1,316% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,777 | -€25,158 | -€23,381 | -1,316% |
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 19 October 2026 via checked.be.