JANNIS CONSTRUCT: 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.
JANNIS CONSTRUCT
Largest movements
- Receivables after one year +€20,500
up €20,500 (+23.5%), from €87,300 to €107,800
- Tangible fixed assets -€3,806
down €3,806 (-30.1%), from €12,642 to €8,836
of which Other tangible fixed assets: -€2,600
- Deferred charges and accrued income -€2,400
down €2,400 (-41.4%), from €5,800 to €3,400
- Receivables within one year -€1,990
down €1,990 (-9.7%), from €20,448 to €18,459
of which Trade receivables: -€17,574
- Reserves +€18,181
up €18,181 (+29.5%), from €61,711 to €79,893
- Tax, wage and social debts +€7,867
up €7,867 (+102.5%), from €7,679 to €15,546
- Debts after one year -€7,814
down €7,814 (-50.3%), from €15,521 to €7,707
- Trade debts -€2,269
down €2,269 (-14.2%), from €15,933 to €13,663
- Other debts -€1,519
down €1,519 (-42.8%), from €3,546 to €2,028
- Gross operating margin +€820
up €820 (+2.4%), from €34,688 to €35,508
- Financial income +€697
up €697 (+14.5%), from €4,789 to €5,485
- Other operating charges -€680
down €680 (-44.1%), from €1,543 to €863
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,546 | €142,035 | +€13,489 | +10.5% |
| Fixed assets | 21/28 | €12,642 | €8,836 | -€3,806 | -30.1% |
| Tangible fixed assets | 22/27 | €12,642 | €8,836 | -€3,806 | -30.1% |
| Plant, machinery and equipment | 23 | €1,394 | €188 | -€1,206 | -86.5% |
| Other tangible fixed assets | 26 | €11,248 | €8,648 | -€2,600 | -23.1% |
| Current assets | 29/58 | €115,905 | €133,199 | +€17,295 | +14.9% |
| Amounts receivable after more than one year | 29 | €87,300 | €107,800 | +€20,500 | +23.5% |
| Other amounts receivable | 291 | €87,300 | €107,800 | +€20,500 | +23.5% |
| Stocks and contracts in progress | 3 | €2,356 | €3,541 | +€1,184 | +50.3% |
| Stocks | 30/36 | €182 | €310 | +€127 | +69.9% |
| Contracts in progress | 37 | €2,174 | €3,231 | +€1,057 | +48.6% |
| Amounts receivable within one year | 40/41 | €20,448 | €18,459 | -€1,990 | -9.7% |
| Trade receivables | 40 | €18,744 | €1,170 | -€17,574 | -93.8% |
| Other amounts receivable | 41 | €1,704 | €17,289 | +€15,585 | +914.6% |
| Deferred charges and accrued income | 490/1 | €5,800 | €3,400 | -€2,400 | -41.4% |
| Total equity and liabilities | 10/49 | €128,546 | €142,035 | +€13,489 | +10.5% |
| Equity | 10/15 | €67,911 | €86,093 | +€18,181 | +26.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,711 | €79,893 | +€18,181 | +29.5% |
| Distributable reserves | 133 | €61,711 | €79,893 | +€18,181 | +29.5% |
| Amounts payable | 17/49 | €60,635 | €55,942 | -€4,693 | -7.7% |
| Amounts payable after more than one year | 17 | €15,521 | €7,707 | -€7,814 | -50.3% |
| Financial debts | 170/4 | €15,521 | €7,707 | -€7,814 | -50.3% |
| Amounts payable within one year | 42/48 | €44,384 | €48,235 | +€3,851 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €7,238 | €7,814 | +€575 | +8.0% |
| Financial debts | 43 | €9,988 | €9,185 | -€804 | -8.0% |
| Credit institutions | 430/8 | €9,988 | €9,185 | -€804 | -8.0% |
| Trade debts | 44 | €15,933 | €13,663 | -€2,269 | -14.2% |
| Suppliers | 440/4 | €15,933 | €13,663 | -€2,269 | -14.2% |
| Taxes, remuneration and social security | 45 | €7,679 | €15,546 | +€7,867 | +102.5% |
| Taxes | 450/3 | €7,679 | €15,546 | +€7,867 | +102.5% |
| Other amounts payable | 47/48 | €3,546 | €2,028 | -€1,519 | -42.8% |
| Accrued charges and deferred income | 492/3 | €730 | - | -€730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,806 | €3,806 | = | 0.0% |
| Other operating charges | 640/8 | €1,543 | €863 | -€680 | -44.1% |
| Gross operating margin | 9900 | €34,688 | €35,508 | +€820 | +2.4% |
| Operating profit (loss) | 9901 | €29,339 | €30,839 | +€1,500 | +5.1% |
| Financial income | 75/76B | €4,789 | €5,485 | +€697 | +14.5% |
| Recurring financial income | 75 | €4,789 | €5,485 | +€697 | +14.5% |
| Financial charges | 65/66B | €8,406 | €8,560 | +€155 | +1.8% |
| Recurring financial charges | 65 | €8,406 | €4,870 | -€3,536 | -42.1% |
| Non-recurring financial charges | 66B | - | €3,691 | +€3,691 | |
| Profit (loss) for the period before taxes | 9903 | €25,722 | €27,764 | +€2,042 | +7.9% |
| Income taxes | 67/77 | €7,563 | €7,782 | +€219 | +2.9% |
| Profit (loss) for the period | 9904 | €18,158 | €19,981 | +€1,823 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,158 | €19,981 | +€1,823 | +10.0% |
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 9 October 2026 via checked.be.