JANSEN-ARTS: 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.
JANSEN-ARTS
Largest movements
- Current investments +€12,000
new in 2025: €12,000
- Tangible fixed assets -€4,950
down €4,950 (-39.3%), from €12,586 to €7,636
- Receivables within one year +€3,435
up €3,435 (+182%), from €1,882 to €5,317
- Deferred charges and accrued income +€1,382
up €1,382 (+57.5%), from €2,404 to €3,787
- Reserves +€9,807
up €9,807 (+21.4%), from €45,821 to €55,629
- Trade debts +€4,778
up €4,778 (+228%), from €2,097 to €6,876
- Tax, wage and social debts -€2,958
down €2,958 (-87.9%), from €3,366 to €409
- Gross operating margin +€2,121
up €2,121 (+6.1%), from €34,609 to €36,730
- Taxes +€1,040
up €1,040 (+13.1%), from €7,914 to €8,954
- Depreciation +€714
up €714 (+16.9%), from €4,235 to €4,950
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 | €59,289 | €70,920 | +€11,631 | +19.6% |
| Fixed assets | 21/28 | €12,586 | €7,636 | -€4,950 | -39.3% |
| Tangible fixed assets | 22/27 | €12,586 | €7,636 | -€4,950 | -39.3% |
| Furniture and vehicles | 24 | €12,586 | €7,636 | -€4,950 | -39.3% |
| Current assets | 29/58 | €46,703 | €63,284 | +€16,581 | +35.5% |
| Amounts receivable within one year | 40/41 | €1,882 | €5,317 | +€3,435 | +182% |
| Other amounts receivable | 41 | €1,882 | €5,317 | +€3,435 | +182% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €42,417 | €42,180 | -€236 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,404 | €3,787 | +€1,382 | +57.5% |
| Total equity and liabilities | 10/49 | €59,289 | €70,920 | +€11,631 | +19.6% |
| Equity | 10/15 | €52,021 | €61,829 | +€9,807 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,821 | €55,629 | +€9,807 | +21.4% |
| Distributable reserves | 133 | €45,821 | €55,629 | +€9,807 | +21.4% |
| Amounts payable | 17/49 | €7,268 | €9,092 | +€1,824 | +25.1% |
| Amounts payable within one year | 42/48 | €7,268 | €9,092 | +€1,824 | +25.1% |
| Trade debts | 44 | €2,097 | €6,876 | +€4,778 | +228% |
| Suppliers | 440/4 | €2,097 | €6,876 | +€4,778 | +228% |
| Taxes, remuneration and social security | 45 | €3,366 | €409 | -€2,958 | -87.9% |
| Taxes | 450/3 | €3,366 | €409 | -€2,958 | -87.9% |
| Other amounts payable | 47/48 | €1,805 | €1,808 | +€3 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,235 | €4,950 | +€714 | +16.9% |
| Other operating charges | 640/8 | €622 | €594 | -€28 | -4.5% |
| Gross operating margin | 9900 | €34,609 | €36,730 | +€2,121 | +6.1% |
| Operating profit (loss) | 9901 | €29,752 | €31,186 | +€1,434 | +4.8% |
| Financial income | 75/76B | €20 | €88 | +€68 | +336% |
| Recurring financial income | 75 | €20 | €88 | +€68 | +336% |
| Financial charges | 65/66B | €2,967 | €2,835 | -€132 | -4.5% |
| Recurring financial charges | 65 | €2,967 | €2,835 | -€132 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €26,805 | €28,439 | +€1,635 | +6.1% |
| Income taxes | 67/77 | €7,914 | €8,954 | +€1,040 | +13.1% |
| Profit (loss) for the period | 9904 | €18,890 | €19,485 | +€595 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,890 | €19,485 | +€595 | +3.1% |
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 26 October 2026 via checked.be.