G JANSSENS: 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.
G JANSSENS
Largest movements
- Receivables within one year +€79,852
up €79,852 (+118%), from €67,542 to €147,394
of which Other amounts receivable: +€116,472
- Tangible fixed assets +€65,392
up €65,392 (+3,038%), from €2,153 to €67,545
of which Other tangible fixed assets: +€66,645
- Cash -€41,156
down €41,156 (-84.0%), from €48,984 to €7,828
mainly Receivables within one year (-€79,852) and Investment in fixed assets (net) (-€66,666)
- Stocks and contracts +€3,231
up €3,231 (+324%), from €998 to €4,229
- Debts after one year +€109,500
up €109,500 (+608%), from €18,000 to €127,500
- Tax, wage and social debts -€13,328
down €13,328 (-53.8%), from €24,761 to €11,433
of which Taxes: -€15,361
- Accrued charges and deferred income +€9,544
up €9,544 (+191%), from €4,987 to €14,531
- Gross operating margin -€22,604
down €22,604 (-83.8%), from €26,976 to €4,372
- Taxes -€8,132
down €8,132 (-92.8%), from €8,766 to €634
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €146,618 | €253,996 | +€107,378 | +73.2% |
| Fixed assets | 21/28 | €27,153 | €92,545 | +€65,392 | +241% |
| Tangible fixed assets | 22/27 | €2,153 | €67,545 | +€65,392 | +3,038% |
| Furniture and vehicles | 24 | €2,153 | €900 | -€1,253 | -58.2% |
| Other tangible fixed assets | 26 | - | €66,645 | +€66,645 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €119,465 | €161,451 | +€41,986 | +35.1% |
| Stocks and contracts in progress | 3 | €998 | €4,229 | +€3,231 | +324% |
| Stocks | 30/36 | €998 | €4,229 | +€3,231 | +324% |
| Amounts receivable within one year | 40/41 | €67,542 | €147,394 | +€79,852 | +118% |
| Trade receivables | 40 | €66,538 | €29,918 | -€36,620 | -55.0% |
| Other amounts receivable | 41 | €1,004 | €117,477 | +€116,472 | +11,600% |
| Cash at bank and in hand | 54/58 | €48,984 | €7,828 | -€41,156 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,941 | €2,000 | +€59 | +3.0% |
| Total equity and liabilities | 10/49 | €146,618 | €253,996 | +€107,378 | +73.2% |
| Equity | 10/15 | €78,798 | €77,992 | -€806 | -1.0% |
| Contributions | 10/11 | €8,867 | €8,867 | = | 0.0% |
| Reserves | 13 | €67,246 | €67,246 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €5,176 | €5,176 | = | 0.0% |
| Distributable reserves | 133 | €62,071 | €62,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,685 | €1,879 | -€806 | -30.0% |
| Amounts payable | 17/49 | €67,820 | €176,004 | +€108,184 | +160% |
| Amounts payable after more than one year | 17 | €18,000 | €127,500 | +€109,500 | +608% |
| Other amounts payable | 178/9 | €18,000 | €127,500 | +€109,500 | +608% |
| Amounts payable within one year | 42/48 | €44,833 | €33,973 | -€10,860 | -24.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €405 | €1,402 | +€997 | +246% |
| Suppliers | 440/4 | €405 | €1,402 | +€997 | +246% |
| Taxes, remuneration and social security | 45 | €24,761 | €11,433 | -€13,328 | -53.8% |
| Taxes | 450/3 | €24,761 | €9,400 | -€15,361 | -62.0% |
| Remuneration and social security | 454/9 | €0 | €2,033 | +€2,033 | |
| Other amounts payable | 47/48 | €19,666 | €21,138 | +€1,472 | +7.5% |
| Accrued charges and deferred income | 492/3 | €4,987 | €14,531 | +€9,544 | +191% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,253 | €1,273 | +€20 | +1.6% |
| Other operating charges | 640/8 | €1,610 | €1,749 | +€139 | +8.6% |
| Gross operating margin | 9900 | €26,976 | €4,372 | -€22,604 | -83.8% |
| Operating profit (loss) | 9901 | €24,113 | €1,350 | -€22,763 | -94.4% |
| Financial income | 75/76B | €103 | €3 | -€99 | -96.7% |
| Recurring financial income | 75 | €103 | €3 | -€99 | -96.7% |
| Financial charges | 65/66B | €1,518 | €1,524 | +€6 | +0.4% |
| Recurring financial charges | 65 | €1,518 | €1,524 | +€6 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €22,698 | -€171 | -€22,869 | |
| Income taxes | 67/77 | €8,766 | €634 | -€8,132 | -92.8% |
| Profit (loss) for the period | 9904 | €13,932 | -€806 | -€14,737 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,932 | -€806 | -€14,737 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.