J. Janssens: what changed
What changed
J. Janssens
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Net result for the year
€3,646
2024 · €24,972-€21,325
Equity
-€125,524
2024 · -€129,171+€3,646
Cash
€4,333
2024 · €20,891-€16,558
Balance sheet total
€482,784
2024 · €455,108+€27,676
Largest movements
Assets
- Stocks and contracts +€50,205
up €50,205 (+13.0%), from €386,481 to €436,686
- Cash -€16,558
down €16,558 (-79.3%), from €20,891 to €4,333
mainly Stocks and contracts (-€50,205) and Trade debts (-€18,218)
- Tangible fixed assets -€7,036
down €7,036 (-14.8%), from €47,525 to €40,489
of which Furniture and vehicles: -€7,036
Equity and liabilities
- Other debts +€20,343
up €20,343 (+51.8%), from €39,304 to €59,648
- Tax, wage and social debts +€19,980
up €19,980 (+78.5%), from €25,437 to €45,417
of which Taxes: +€15,139
- Accrued charges and deferred income +€19,200
new in 2025: €19,200
- Trade debts -€18,218
down €18,218 (-18.3%), from €99,356 to €81,138
- Debts after one year -€13,733
down €13,733 (-5.6%), from €246,861 to €233,128
Income statement
- Gross operating margin -€17,824
down €17,824 (-11.7%), from €152,057 to €134,233
- Staff costs +€2,045
up €2,045 (+2.2%), from €94,490 to €96,535
- Financial charges +€1,677
up €1,677 (+7.6%), from €22,082 to €23,759
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
€24,972
Gross operating margin
-€17,824
Staff costs
-€2,045
Other operating charges
+€24
Financial charges
-€1,677
Taxes
+€197
Result 2025
€3,646
raises the resultlowers the result
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
+€718
Investment
€0
Financing
-€17,275
Cash 2024
€20,891
From operations (derived)
+€718
Net result for the year
+€3,646
Depreciation
+€7,036
Stocks and contracts
-€50,205
Receivables within one year
-€1,065
Trade debts
-€18,218
Tax, wage and social debts
+€19,980
Other debts
+€20,343
Accrued charges and deferred income
+€19,200
Financing
-€17,275
Debts after one year
-€13,733
Short-term financial debts
-€3,542
Cash 2025
€4,333
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,108 | €482,784 | +€27,676 | +6.1% |
| Fixed assets | 21/28 | €47,637 | €40,601 | -€7,036 | -14.8% |
| Tangible fixed assets | 22/27 | €47,525 | €40,489 | -€7,036 | -14.8% |
| Plant, machinery and equipment | 23 | €37,663 | €37,663 | = | 0.0% |
| Furniture and vehicles | 24 | €9,862 | €2,826 | -€7,036 | -71.3% |
| Financial fixed assets | 28 | €113 | €113 | = | 0.0% |
| Current assets | 29/58 | €407,470 | €442,183 | +€34,712 | +8.5% |
| Stocks and contracts in progress | 3 | €386,481 | €436,686 | +€50,205 | +13.0% |
| Stocks | 30/36 | €386,481 | €436,686 | +€50,205 | +13.0% |
| Amounts receivable within one year | 40/41 | €99 | €1,164 | +€1,065 | +1,079% |
| Trade receivables | 40 | €99 | €1,164 | +€1,065 | +1,079% |
| Cash at bank and in hand | 54/58 | €20,891 | €4,333 | -€16,558 | -79.3% |
| Total equity and liabilities | 10/49 | €455,108 | €482,784 | +€27,676 | +6.1% |
| Equity | 10/15 | -€129,171 | -€125,524 | +€3,646 | +2.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Revaluation surpluses | 12 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €24,083 | €24,083 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €19,125 | €19,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,043 | -€374,397 | +€3,646 | +1.0% |
| Amounts payable | 17/49 | €584,278 | €608,308 | +€24,030 | +4.1% |
| Amounts payable after more than one year | 17 | €246,861 | €233,128 | -€13,733 | -5.6% |
| Financial debts | 170/4 | €246,861 | €233,128 | -€13,733 | -5.6% |
| Amounts payable within one year | 42/48 | €337,417 | €355,980 | +€18,563 | +5.5% |
| Current portion of amounts payable after more than one year | 42 | €6,333 | €6,333 | = | 0.0% |
| Financial debts | 43 | €166,986 | €163,444 | -€3,542 | -2.1% |
| Credit institutions | 430/8 | €166,986 | €163,444 | -€3,542 | -2.1% |
| Trade debts | 44 | €99,356 | €81,138 | -€18,218 | -18.3% |
| Suppliers | 440/4 | €99,356 | €81,138 | -€18,218 | -18.3% |
| Taxes, remuneration and social security | 45 | €25,437 | €45,417 | +€19,980 | +78.5% |
| Taxes | 450/3 | €8,918 | €24,057 | +€15,139 | +170% |
| Remuneration and social security | 454/9 | €16,519 | €21,360 | +€4,841 | +29.3% |
| Other amounts payable | 47/48 | €39,304 | €59,648 | +€20,343 | +51.8% |
| Accrued charges and deferred income | 492/3 | - | €19,200 | +€19,200 | |
| Non-recurring operating income | 76A | €12,816 | - | -€12,816 | |
| Remuneration, social security and pensions | 62 | €94,490 | €96,535 | +€2,045 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,036 | €7,036 | = | 0.0% |
| Other operating charges | 640/8 | €3,141 | €3,117 | -€24 | -0.8% |
| Gross operating margin | 9900 | €152,057 | €134,233 | -€17,824 | -11.7% |
| Operating profit (loss) | 9901 | €47,390 | €27,545 | -€19,845 | -41.9% |
| Financial charges | 65/66B | €22,082 | €23,759 | +€1,677 | +7.6% |
| Recurring financial charges | 65 | €22,082 | €23,759 | +€1,677 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €25,309 | €3,787 | -€21,522 | -85.0% |
| Income taxes | 67/77 | €337 | €140 | -€197 | -58.4% |
| Profit (loss) for the period | 9904 | €24,972 | €3,646 | -€21,325 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,972 | €3,646 | -€21,325 | -85.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.