BOUWMARKT JANSSEN: 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.
BOUWMARKT JANSSEN
Largest movements
- Receivables within one year -€87,071
down €87,071 (-61.3%), from €142,038 to €54,966
of which Trade receivables: -€62,587
- Tangible fixed assets -€49,373
down €49,373 (-2.1%), from €2.4m to €2.3m
of which Land and buildings: -€67,145
- Other debts +€565,765
up €565,765 (+812%), from €69,693 to €635,458
- Contributions -€562,500
down €562,500 (-51.5%), from €1.1m to €529,125
- Trade debts -€152,030
down €152,030 (-90.4%), from €168,218 to €16,188
- Debts after one year -€136,906
down €136,906 (-13.2%), from €1.0m to €897,458
- Reserves +€129,196
up €129,196 (+9.0%), from €1.4m to €1.6m
of which Distributable reserves: +€129,196
- Gross operating margin +€9,498
up €9,498 (+1.5%), from €628,462 to €637,961
- Staff costs -€7,043
down €7,043 (-2.0%), from €343,637 to €336,594
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 | €3,990,071 | €3,817,391 | -€172,680 | -4.3% |
| Fixed assets | 21/28 | €2,386,868 | €2,337,495 | -€49,373 | -2.1% |
| Tangible fixed assets | 22/27 | €2,386,868 | €2,337,495 | -€49,373 | -2.1% |
| Land and buildings | 22 | €2,338,636 | €2,271,491 | -€67,145 | -2.9% |
| Plant, machinery and equipment | 23 | €15,727 | €19,764 | +€4,038 | +25.7% |
| Furniture and vehicles | 24 | €546 | €23,379 | +€22,833 | +4,184% |
| Leasing and similar rights | 25 | €31,960 | €22,860 | -€9,099 | -28.5% |
| Current assets | 29/58 | €1,603,203 | €1,479,897 | -€123,307 | -7.7% |
| Stocks and contracts in progress | 3 | €675,908 | €668,475 | -€7,433 | -1.1% |
| Stocks | 30/36 | €494,274 | €489,270 | -€5,004 | -1.0% |
| Contracts in progress | 37 | €181,634 | €179,205 | -€2,429 | -1.3% |
| Amounts receivable within one year | 40/41 | €142,038 | €54,966 | -€87,071 | -61.3% |
| Trade receivables | 40 | €105,229 | €42,642 | -€62,587 | -59.5% |
| Other amounts receivable | 41 | €36,808 | €12,324 | -€24,484 | -66.5% |
| Cash at bank and in hand | 54/58 | €738,297 | €711,729 | -€26,567 | -3.6% |
| Deferred charges and accrued income | 490/1 | €46,961 | €44,726 | -€2,235 | -4.8% |
| Total equity and liabilities | 10/49 | €3,990,071 | €3,817,391 | -€172,680 | -4.3% |
| Equity | 10/15 | €2,522,841 | €2,089,537 | -€433,304 | -17.2% |
| Contributions | 10/11 | €1,091,625 | €529,125 | -€562,500 | -51.5% |
| Reserves | 13 | €1,431,216 | €1,560,412 | +€129,196 | +9.0% |
| Tax-exempt reserves | 132 | €144 | €144 | = | 0.0% |
| Distributable reserves | 133 | €1,431,072 | €1,560,268 | +€129,196 | +9.0% |
| Amounts payable | 17/49 | €1,467,230 | €1,727,855 | +€260,624 | +17.8% |
| Amounts payable after more than one year | 17 | €1,034,364 | €897,458 | -€136,906 | -13.2% |
| Financial debts | 170/4 | €1,034,364 | €897,458 | -€136,906 | -13.2% |
| Amounts payable within one year | 42/48 | €407,289 | €828,975 | +€421,686 | +104% |
| Current portion of amounts payable after more than one year | 42 | €134,145 | €136,906 | +€2,761 | +2.1% |
| Trade debts | 44 | €168,218 | €16,188 | -€152,030 | -90.4% |
| Suppliers | 440/4 | €168,218 | €16,188 | -€152,030 | -90.4% |
| Taxes, remuneration and social security | 45 | €35,234 | €40,424 | +€5,190 | +14.7% |
| Taxes | 450/3 | €3,142 | €7,860 | +€4,718 | +150% |
| Remuneration and social security | 454/9 | €32,092 | €32,563 | +€472 | +1.5% |
| Other amounts payable | 47/48 | €69,693 | €635,458 | +€565,765 | +812% |
| Accrued charges and deferred income | 492/3 | €25,577 | €1,421 | -€24,156 | -94.4% |
| Non-recurring operating income | 76A | €17,700 | - | -€17,700 | |
| Remuneration, social security and pensions | 62 | €343,637 | €336,594 | -€7,043 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,380 | €83,338 | -€2,042 | -2.4% |
| Other operating charges | 640/8 | €28,339 | €24,936 | -€3,403 | -12.0% |
| Gross operating margin | 9900 | €628,462 | €637,961 | +€9,498 | +1.5% |
| Operating profit (loss) | 9901 | €171,106 | €193,093 | +€21,986 | +12.8% |
| Financial income | 75/76B | - | €2,596 | +€2,596 | |
| Recurring financial income | 75 | - | €2,596 | +€2,596 | |
| Financial charges | 65/66B | €29,991 | €25,989 | -€4,002 | -13.3% |
| Recurring financial charges | 65 | €29,991 | €25,989 | -€4,002 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €141,116 | €169,700 | +€28,584 | +20.3% |
| Income taxes | 67/77 | €40,671 | €40,505 | -€167 | -0.4% |
| Profit (loss) for the period | 9904 | €100,445 | €129,196 | +€28,751 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,445 | €129,196 | +€28,751 | +28.6% |
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.