JANZ LAB: 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.
JANZ LAB
Largest movements
- Receivables within one year +€39,012
up €39,012 (+31.7%), from €122,937 to €161,949
of which Other amounts receivable: +€37,426
- Tangible fixed assets -€8,340
down €8,340 (-28.2%), from €29,583 to €21,242
of which Plant, machinery and equipment: -€6,518
- Profit (loss) carried forward +€35,042
up €35,042 (+76.1%), from €46,057 to €81,099
- Tax, wage and social debts +€15,890
up €15,890 (+103%), from €15,461 to €31,351
of which Taxes: +€13,004
- Debts after one year -€12,493
down €12,493 (-32.0%), from €39,099 to €26,606
- Short-term financial debts -€9,067
down €9,067 (-55.4%), from €16,353 to €7,285
- Staff costs +€29,835
up €29,835 (+68.5%), from €43,581 to €73,416
- Gross operating margin +€11,127
up €11,127 (+9.9%), from €112,173 to €123,299
- Financial income +€8,557
up €8,557 (+319%), from €2,680 to €11,237
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,357 | €184,936 | +€30,579 | +19.8% |
| Fixed assets | 21/28 | €29,583 | €21,242 | -€8,340 | -28.2% |
| Tangible fixed assets | 22/27 | €29,583 | €21,242 | -€8,340 | -28.2% |
| Plant, machinery and equipment | 23 | €22,235 | €15,717 | -€6,518 | -29.3% |
| Furniture and vehicles | 24 | €7,347 | €5,525 | -€1,822 | -24.8% |
| Current assets | 29/58 | €124,775 | €163,694 | +€38,919 | +31.2% |
| Amounts receivable within one year | 40/41 | €122,937 | €161,949 | +€39,012 | +31.7% |
| Trade receivables | 40 | €53,072 | €54,658 | +€1,586 | +3.0% |
| Other amounts receivable | 41 | €69,865 | €107,291 | +€37,426 | +53.6% |
| Deferred charges and accrued income | 490/1 | €1,838 | €1,745 | -€93 | -5.1% |
| Total equity and liabilities | 10/49 | €154,357 | €184,936 | +€30,579 | +19.8% |
| Equity | 10/15 | €66,057 | €101,099 | +€35,042 | +53.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,057 | €81,099 | +€35,042 | +76.1% |
| Amounts payable | 17/49 | €88,300 | €83,837 | -€4,463 | -5.1% |
| Amounts payable after more than one year | 17 | €39,099 | €26,606 | -€12,493 | -32.0% |
| Financial debts | 170/4 | €39,099 | €26,606 | -€12,493 | -32.0% |
| Amounts payable within one year | 42/48 | €49,201 | €57,231 | +€8,030 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €11,983 | €12,493 | +€510 | +4.3% |
| Financial debts | 43 | €16,353 | €7,285 | -€9,067 | -55.4% |
| Other loans | 439 | €16,353 | €7,285 | -€9,067 | -55.4% |
| Trade debts | 44 | €5,405 | €6,102 | +€697 | +12.9% |
| Suppliers | 440/4 | €5,405 | €6,102 | +€697 | +12.9% |
| Taxes, remuneration and social security | 45 | €15,461 | €31,351 | +€15,890 | +103% |
| Taxes | 450/3 | €12,965 | €25,969 | +€13,004 | +100% |
| Remuneration and social security | 454/9 | €2,495 | €5,382 | +€2,886 | +116% |
| Remuneration, social security and pensions | 62 | €43,581 | €73,416 | +€29,835 | +68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,725 | €8,868 | +€144 | +1.6% |
| Other operating charges | 640/8 | €1,331 | €822 | -€509 | -38.2% |
| Gross operating margin | 9900 | €112,173 | €123,299 | +€11,127 | +9.9% |
| Operating profit (loss) | 9901 | €58,537 | €40,193 | -€18,343 | -31.3% |
| Financial income | 75/76B | €2,680 | €11,237 | +€8,557 | +319% |
| Recurring financial income | 75 | €2,680 | €11,237 | +€8,557 | +319% |
| Financial charges | 65/66B | €5,155 | €4,226 | -€929 | -18.0% |
| Recurring financial charges | 65 | €5,155 | €4,226 | -€929 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €56,062 | €47,205 | -€8,857 | -15.8% |
| Income taxes | 67/77 | €12,679 | €12,163 | -€516 | -4.1% |
| Profit (loss) for the period | 9904 | €43,383 | €35,042 | -€8,341 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,383 | €35,042 | -€8,341 | -19.2% |
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.