JANSEGERS H: 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.
JANSEGERS H
Largest movements
- Tangible fixed assets +€789,354
up €789,354 (+23.6%), from €3.3m to €4.1m
of which Plant, machinery and equipment: +€484,609
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Stocks and contracts -€159,867
down €159,867 (-38.9%), from €410,667 to €250,800
- Receivables within one year -€100,886
down €100,886 (-14.2%), from €712,045 to €611,159
of which Other amounts receivable: -€53,642
- Cash -€54,883
down €54,883 (-15.4%), from €357,477 to €302,594
mainly Investment in fixed assets (net) (-€1.1m) and Other debts (-€687,139)
- Debts after one year +€1.1m
up €1.1m (+267%), from €395,000 to €1.4m
of which Financial debts: +€1.4m
- Other debts -€687,139
down €687,139 (-71.1%), from €966,485 to €279,346
- Trade debts -€478,596
down €478,596 (-41.3%), from €1.2m to €680,134
- Reserves +€180,095
up €180,095 (+19.3%), from €934,726 to €1.1m
- Current portion of long-term debt +€106,667
new in 2025: €106,667
- Staff costs +€45,481
up €45,481 (+116%), from €39,369 to €84,850
- Gross operating margin +€25,025
up €25,025 (+3.8%), from €667,028 to €692,053
- Financial charges -€18,693
down €18,693 (-22.0%), from €84,937 to €66,245
- Depreciation +€18,225
up €18,225 (+5.9%), from €307,906 to €326,131
- Other operating charges +€15,353
up €15,353 (+259%), from €5,928 to €21,281
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 | €5,147,788 | €5,307,230 | +€159,442 | +3.1% |
| Fixed assets | 21/28 | €3,344,838 | €4,134,192 | +€789,354 | +23.6% |
| Tangible fixed assets | 22/27 | €3,341,203 | €4,130,557 | +€789,354 | +23.6% |
| Land and buildings | 22 | €390,880 | €661,248 | +€270,368 | +69.2% |
| Plant, machinery and equipment | 23 | €2,717,849 | €3,202,457 | +€484,609 | +17.8% |
| Furniture and vehicles | 24 | €232,474 | €266,851 | +€34,377 | +14.8% |
| Financial fixed assets | 28 | €3,635 | €3,635 | = | 0.0% |
| Current assets | 29/58 | €1,802,949 | €1,173,038 | -€629,912 | -34.9% |
| Stocks and contracts in progress | 3 | €410,667 | €250,800 | -€159,867 | -38.9% |
| Stocks | 30/36 | €410,667 | €250,800 | -€159,867 | -38.9% |
| Amounts receivable within one year | 40/41 | €712,045 | €611,159 | -€100,886 | -14.2% |
| Trade receivables | 40 | €520,032 | €472,788 | -€47,244 | -9.1% |
| Other amounts receivable | 41 | €192,013 | €138,371 | -€53,642 | -27.9% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €357,477 | €302,594 | -€54,883 | -15.4% |
| Deferred charges and accrued income | 490/1 | €22,760 | €8,485 | -€14,275 | -62.7% |
| Total equity and liabilities | 10/49 | €5,147,788 | €5,307,230 | +€159,442 | +3.1% |
| Equity | 10/15 | €2,534,726 | €2,714,821 | +€180,095 | +7.1% |
| Contributions | 10/11 | €1,600,000 | €1,600,000 | = | 0.0% |
| Reserves | 13 | €934,726 | €1,114,821 | +€180,095 | +19.3% |
| Distributable reserves | 133 | €934,726 | €1,114,821 | +€180,095 | +19.3% |
| Amounts payable | 17/49 | €2,613,062 | €2,592,409 | -€20,653 | -0.8% |
| Amounts payable after more than one year | 17 | €395,000 | €1,447,778 | +€1.1m | +267% |
| Financial debts | 170/4 | - | €1,447,778 | +€1.4m | |
| Other amounts payable | 178/9 | €395,000 | €0 | -€395,000 | -100% |
| Amounts payable within one year | 42/48 | €2,134,841 | €1,083,462 | -€1.1m | -49.2% |
| Current portion of amounts payable after more than one year | 42 | - | €106,667 | +€106,667 | |
| Trade debts | 44 | €1,158,730 | €680,134 | -€478,596 | -41.3% |
| Suppliers | 440/4 | €1,158,730 | €680,134 | -€478,596 | -41.3% |
| Taxes, remuneration and social security | 45 | €9,626 | €17,316 | +€7,690 | +79.9% |
| Taxes | 450/3 | €1,350 | €2,008 | +€658 | +48.8% |
| Remuneration and social security | 454/9 | €8,276 | €15,307 | +€7,031 | +85.0% |
| Other amounts payable | 47/48 | €966,485 | €279,346 | -€687,139 | -71.1% |
| Accrued charges and deferred income | 492/3 | €83,220 | €61,169 | -€22,052 | -26.5% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €39,369 | €84,850 | +€45,481 | +116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307,906 | €326,131 | +€18,225 | +5.9% |
| Other operating charges | 640/8 | €5,928 | €21,281 | +€15,353 | +259% |
| Gross operating margin | 9900 | €667,028 | €692,053 | +€25,025 | +3.8% |
| Operating profit (loss) | 9901 | €313,825 | €259,791 | -€54,034 | -17.2% |
| Financial income | 75/76B | €12,220 | €4,220 | -€8,000 | -65.5% |
| Recurring financial income | 75 | €12,220 | €4,220 | -€8,000 | -65.5% |
| Financial charges | 65/66B | €84,937 | €66,245 | -€18,693 | -22.0% |
| Recurring financial charges | 65 | €84,937 | €66,245 | -€18,693 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €241,108 | €197,766 | -€43,341 | -18.0% |
| Income taxes | 67/77 | €26,828 | €17,672 | -€9,156 | -34.1% |
| Profit (loss) for the period | 9904 | €214,280 | €180,095 | -€34,185 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €214,280 | €180,095 | -€34,185 | -16.0% |
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 30 October 2026 via checked.be.