DAEMS - JANSSENS: what changed
What changed
DAEMS - JANSSENS
NACE 01.471, Crop and animal production, hunting and related service activities
filed annual accounts (NBB)
Net result for the year
€485,209
2024 · €462,695+€22,514
Equity
€1.8m
2024 · €1.3m+€485,209
Cash
€234,300
2024 · €914,358-€680,058
Balance sheet total
€3.3m
2024 · €3.1m+€190,833
Largest movements
Assets
- Tangible fixed assets +€1.3m
up €1.3m (+89.5%), from €1.5m to €2.8m
of which Land and buildings: +€1.3m
- Cash -€680,058
down €680,058 (-74.4%), from €914,358 to €234,300
mainly Investment in fixed assets (net) (-€1.7m) and Trade debts (-€242,190)
- Receivables within one year -€252,464
down €252,464 (-81.9%), from €308,116 to €55,652
of which Trade receivables: -€217,903
- Stocks and contracts -€217,309
down €217,309 (-54.1%), from €401,500 to €184,191
Equity and liabilities
- Reserves +€485,209
up €485,209 (+37.0%), from €1.3m to €1.8m
of which Distributable reserves: +€487,069
- Trade debts -€242,190
down €242,190 (-52.7%), from €459,853 to €217,664
- Debts after one year -€102,915
down €102,915 (-10.2%), from €1.0m to €902,532
- Tax, wage and social debts +€62,592
up €62,592 (+59.9%), from €104,413 to €167,005
of which Taxes: +€66,151
Income statement
- Gross operating margin +€375,461
up €375,461 (+45.2%), from €829,773 to €1.2m
- Depreciation +€294,043
up €294,043 (+333%), from €88,279 to €382,322
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€462,695
Gross operating margin
+€375,461
Staff costs
-€834
Depreciation
-€294,043
Other operating charges
+€1,241
Other operating items
-€45,133
Financial income
-€4,625
Financial charges
+€2,410
Taxes
-€11,962
Result 2025
€485,209
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.1m
Investment
-€1.7m
Financing
-€102,915
Cash 2024
€914,358
From operations (derived)
+€1.1m
Net result for the year
+€485,209
Depreciation
+€382,322
Stocks and contracts
+€217,309
Receivables within one year
+€252,464
Smaller working-capital items
-€5,447
Trade debts
-€242,190
Tax, wage and social debts
+€62,592
Other debts
-€9,958
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
-€102,915
Debts after one year
-€102,915
Cash 2025
€234,300
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,112,960 | €3,303,793 | +€190,833 | +6.1% |
| Fixed assets | 21/28 | €1,484,940 | €2,822,062 | +€1.3m | +90.0% |
| Tangible fixed assets | 22/27 | €1,484,740 | €2,813,062 | +€1.3m | +89.5% |
| Land and buildings | 22 | €1,480,343 | €2,794,317 | +€1.3m | +88.8% |
| Plant, machinery and equipment | 23 | €4,397 | €18,745 | +€14,348 | +326% |
| Financial fixed assets | 28 | €200 | €9,000 | +€8,800 | +4,400% |
| Current assets | 29/58 | €1,628,020 | €481,731 | -€1.1m | -70.4% |
| Stocks and contracts in progress | 3 | €401,500 | €184,191 | -€217,309 | -54.1% |
| Stocks | 30/36 | €401,500 | €184,191 | -€217,309 | -54.1% |
| Amounts receivable within one year | 40/41 | €308,116 | €55,652 | -€252,464 | -81.9% |
| Trade receivables | 40 | €273,282 | €55,378 | -€217,903 | -79.7% |
| Other amounts receivable | 41 | €34,834 | €274 | -€34,561 | -99.2% |
| Cash at bank and in hand | 54/58 | €914,358 | €234,300 | -€680,058 | -74.4% |
| Deferred charges and accrued income | 490/1 | €4,046 | €7,587 | +€3,541 | +87.5% |
| Total equity and liabilities | 10/49 | €3,112,960 | €3,303,793 | +€190,833 | +6.1% |
| Equity | 10/15 | €1,329,687 | €1,814,896 | +€485,209 | +36.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,311,087 | €1,796,296 | +€485,209 | +37.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €1,309,227 | €1,796,296 | +€487,069 | +37.2% |
| Amounts payable | 17/49 | €1,783,273 | €1,488,896 | -€294,376 | -16.5% |
| Amounts payable after more than one year | 17 | €1,005,447 | €902,532 | -€102,915 | -10.2% |
| Financial debts | 170/4 | €1,005,447 | €902,532 | -€102,915 | -10.2% |
| Amounts payable within one year | 42/48 | €771,236 | €581,681 | -€189,555 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €102,915 | €102,915 | = | 0.0% |
| Trade debts | 44 | €459,853 | €217,664 | -€242,190 | -52.7% |
| Suppliers | 440/4 | €459,853 | €217,664 | -€242,190 | -52.7% |
| Taxes, remuneration and social security | 45 | €104,413 | €167,005 | +€62,592 | +59.9% |
| Taxes | 450/3 | €88,385 | €154,536 | +€66,151 | +74.8% |
| Remuneration and social security | 454/9 | €16,028 | €12,469 | -€3,559 | -22.2% |
| Other amounts payable | 47/48 | €104,054 | €94,096 | -€9,958 | -9.6% |
| Accrued charges and deferred income | 492/3 | €6,590 | €4,684 | -€1,906 | -28.9% |
| Remuneration, social security and pensions | 62 | €34,702 | €35,536 | +€834 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,279 | €382,322 | +€294,043 | +333% |
| Other operating charges | 640/8 | €13,615 | €12,374 | -€1,241 | -9.1% |
| Non-recurring operating charges | 66A | - | €45,133 | +€45,133 | |
| Gross operating margin | 9900 | €829,773 | €1,205,235 | +€375,461 | +45.2% |
| Operating profit (loss) | 9901 | €693,177 | €729,868 | +€36,692 | +5.3% |
| Financial income | 75/76B | €4,963 | €338 | -€4,625 | -93.2% |
| Recurring financial income | 75 | €4,963 | €338 | -€4,625 | -93.2% |
| Financial charges | 65/66B | €20,589 | €18,180 | -€2,410 | -11.7% |
| Recurring financial charges | 65 | €20,589 | €18,180 | -€2,410 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €677,550 | €712,027 | +€34,476 | +5.1% |
| Income taxes | 67/77 | €214,855 | €226,817 | +€11,962 | +5.6% |
| Profit (loss) for the period | 9904 | €462,695 | €485,209 | +€22,514 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €462,695 | €485,209 | +€22,514 | +4.9% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.