IMMO JANSSEN & Co: 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.
IMMO JANSSEN & Co
Largest movements
- Cash -€208,964
down €208,964 (-45.6%), from €458,517 to €249,553
mainly Other debts (-€300,914) and Current portion of long-term debt (-€294,716)
- Tangible fixed assets -€106,739
down €106,739 (-9.3%), from €1.1m to €1.0m
- Other debts -€300,914
down €300,914 (-98.8%), from €304,675 to €3,761
- Current portion of long-term debt -€294,716
down €294,716 (-100%), from €294,716 to €0
- Profit (loss) carried forward +€294,706
up €294,706 (+28.8%), from €1.0m to €1.3m
- Financial income -€335,891
down €335,891 (-52.7%), from €637,501 to €301,610
- Gross operating margin +€22,932
up €22,932 (+11.4%), from €201,925 to €224,856
- Financial charges -€9,266
down €9,266 (-56.4%), from €16,439 to €7,173
- Taxes +€9,104
new in 2025: €9,104
- Staff costs +€3,528
up €3,528 (+5.0%), from €70,460 to €73,989
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 | €4,531,215 | €4,234,914 | -€296,300 | -6.5% |
| Fixed assets | 21/28 | €2,764,660 | €2,657,921 | -€106,739 | -3.9% |
| Tangible fixed assets | 22/27 | €1,141,701 | €1,034,962 | -€106,739 | -9.3% |
| Land and buildings | 22 | €1,141,701 | €1,034,962 | -€106,739 | -9.3% |
| Financial fixed assets | 28 | €1,622,959 | €1,622,959 | = | 0.0% |
| Current assets | 29/58 | €1,766,555 | €1,576,993 | -€189,561 | -10.7% |
| Stocks and contracts in progress | 3 | €1,136,560 | €1,136,560 | = | 0.0% |
| Stocks | 30/36 | €1,136,560 | €1,136,560 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €171,478 | €190,880 | +€19,402 | +11.3% |
| Trade receivables | 40 | €29,256 | €38,098 | +€8,842 | +30.2% |
| Other amounts receivable | 41 | €142,221 | €152,782 | +€10,561 | +7.4% |
| Cash at bank and in hand | 54/58 | €458,517 | €249,553 | -€208,964 | -45.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €4,531,215 | €4,234,914 | -€296,300 | -6.5% |
| Equity | 10/15 | €3,764,865 | €4,059,571 | +€294,706 | +7.8% |
| Contributions | 10/11 | €1,830,000 | €1,830,000 | = | 0.0% |
| Capital | 10 | €1,830,000 | €1,830,000 | = | 0.0% |
| Issued capital | 100 | €1,830,000 | €1,830,000 | = | 0.0% |
| Reserves | 13 | €912,694 | €912,694 | = | 0.0% |
| Non-distributable reserves | 130/1 | €183,000 | €183,000 | = | 0.0% |
| Legal reserve | 130 | €183,000 | €183,000 | = | 0.0% |
| Distributable reserves | 133 | €729,694 | €729,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,022,170 | €1,316,876 | +€294,706 | +28.8% |
| Provisions and deferred taxes | 16 | €85,000 | €85,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €85,000 | €85,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable | 17/49 | €681,350 | €90,344 | -€591,006 | -86.7% |
| Amounts payable after more than one year | 17 | €79,362 | €79,362 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €79,362 | €79,362 | = | 0.0% |
| Amounts payable within one year | 42/48 | €601,988 | €10,982 | -€591,006 | -98.2% |
| Current portion of amounts payable after more than one year | 42 | €294,716 | €0 | -€294,716 | -100% |
| Trade debts | 44 | €1,301 | €5,305 | +€4,004 | +308% |
| Suppliers | 440/4 | €1,301 | €5,305 | +€4,004 | +308% |
| Taxes, remuneration and social security | 45 | €1,295 | €1,915 | +€619 | +47.8% |
| Taxes | 450/3 | - | €325 | +€325 | |
| Remuneration and social security | 454/9 | €1,295 | €1,590 | +€294 | +22.7% |
| Other amounts payable | 47/48 | €304,675 | €3,761 | -€300,914 | -98.8% |
| Non-recurring operating income | 76A | - | €18,063 | +€18,063 | |
| Remuneration, social security and pensions | 62 | €70,460 | €73,989 | +€3,528 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,739 | €106,739 | = | 0.0% |
| Other operating charges | 640/8 | €32,289 | €34,756 | +€2,467 | +7.6% |
| Gross operating margin | 9900 | €201,925 | €224,856 | +€22,932 | +11.4% |
| Operating profit (loss) | 9901 | -€7,563 | €9,373 | +€16,936 | |
| Financial income | 75/76B | €637,501 | €301,610 | -€335,891 | -52.7% |
| Recurring financial income | 75 | €637,501 | €301,610 | -€335,891 | -52.7% |
| Financial charges | 65/66B | €16,439 | €7,173 | -€9,266 | -56.4% |
| Recurring financial charges | 65 | €16,439 | €7,173 | -€9,266 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €613,499 | €303,810 | -€309,689 | -50.5% |
| Income taxes | 67/77 | - | €9,104 | +€9,104 | |
| Profit (loss) for the period | 9904 | €613,499 | €294,706 | -€318,793 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €613,499 | €294,706 | -€318,793 | -52.0% |
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 23 October 2026 via checked.be.