Jansen Ceiling Solutions: what changed
Two fiscal 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 Ceiling Solutions
Largest movements
- Stocks and contracts +€386,950
up €386,950 (+132.7%), from €291,545 to €678,495
of which Contracts in progress: +€359,187
- Receivables within one year +€91,271
up €91,271 (+86.9%), from €105,056 to €196,328
of which Trade receivables: +€145,704
- Cash -€59,575
down €59,575 (-95.5%), from €62,408 to €2,833
mainly Stocks and contracts (-€386,950) and Receivables within one year (-€91,271)
- Short-term financial debts +€350,000
new in 2024: €350,000
- Other debts +€109,347
up €109,347 (+6.4%), from €1.7m to €1.8m
- Trade debts -€45,767
down €45,767 (-15.6%), from €293,724 to €247,957
- Profit (loss) carried forward +€9,043
up €9,043 (+0.6%), from -€1.6m to -€1.6m
- Gross operating margin +€541,667
up €541,667, from -€358,319 to €183,349
- Staff costs -€50,251
down €50,251 (-33.3%), from €151,125 to €100,874
- Financial charges +€14,212
up €14,212 (+27.1%), from €52,434 to €66,646
of which Financial charges: +€14,212
- Depreciation -€9,930
down €9,930 (-60.0%), from €16,542 to €6,612
From the 2023 result to the 2024 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €482,249 | €893,168 | +€410,919 | +85.2% |
| Fixed assets | 21/28 | €15,354 | €8,923 | -€6,432 | -41.9% |
| Intangible fixed assets | 21 | €9,514 | €6,825 | -€2,688 | -28.3% |
| Tangible fixed assets | 22/27 | €5,841 | €1,918 | -€3,923 | -67.2% |
| Plant, machinery and equipment | 23 | €5,841 | €1,918 | -€3,923 | -67.2% |
| Financial fixed assets | 28 | €0 | €180 | +€180 | |
| Current assets | 29/58 | €466,895 | €884,245 | +€417,351 | +89.4% |
| Stocks and contracts in progress | 3 | €291,545 | €678,495 | +€386,950 | +132.7% |
| Stocks | 30/36 | €135,999 | €163,762 | +€27,763 | +20.4% |
| Contracts in progress | 37 | €155,546 | €514,733 | +€359,187 | +230.9% |
| Amounts receivable within one year | 40/41 | €105,056 | €196,328 | +€91,271 | +86.9% |
| Trade receivables | 40 | €23,387 | €169,091 | +€145,704 | +623.0% |
| Other amounts receivable | 41 | €81,669 | €27,237 | -€54,432 | -66.6% |
| Cash at bank and in hand | 54/58 | €62,408 | €2,833 | -€59,575 | -95.5% |
| Deferred charges and accrued income | 490/1 | €7,885 | €6,590 | -€1,295 | -16.4% |
| Total equity and liabilities | 10/49 | €482,249 | €893,168 | +€410,919 | +85.2% |
| Equity | 10/15 | -€1,553,750 | -€1,544,707 | +€9,043 | +0.6% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Uncalled capital | 101 | €187,500 | €187,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,616,250 | -€1,607,207 | +€9,043 | +0.6% |
| Amounts payable | 17/49 | €2,035,999 | €2,437,875 | +€401,876 | +19.7% |
| Amounts payable within one year | 42/48 | €2,035,999 | €2,437,388 | +€401,389 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €6,938 | €2,591 | -€4,347 | -62.7% |
| Financial debts | 43 | - | €350,000 | +€350,000 | |
| Credit institutions | 430/8 | - | €350,000 | +€350,000 | |
| Trade debts | 44 | €293,724 | €247,957 | -€45,767 | -15.6% |
| Suppliers | 440/4 | €293,724 | €247,957 | -€45,767 | -15.6% |
| Taxes, remuneration and social security | 45 | €20,046 | €12,202 | -€7,844 | -39.1% |
| Taxes | 450/3 | €855 | - | -€855 | |
| Remuneration and social security | 454/9 | €19,191 | €12,202 | -€6,989 | -36.4% |
| Other amounts payable | 47/48 | €1,715,291 | €1,824,638 | +€109,347 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €488 | +€488 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €151,125 | €100,874 | -€50,251 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,542 | €6,612 | -€9,930 | -60.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €977 | €521 | -€456 | -46.6% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€358,319 | €183,349 | +€541,667 | |
| Operating profit (loss) | 9901 | -€526,962 | €75,342 | +€602,304 | |
| Financial income | 75/76B | €433 | €347 | -€86 | -19.8% |
| Recurring financial income | 75 | €433 | €347 | -€86 | -19.8% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €52,434 | €66,646 | +€14,212 | +27.1% |
| Recurring financial charges | 65 | €52,434 | €66,646 | +€14,212 | +27.1% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€578,964 | €9,043 | +€588,006 | |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | -€1,952 | €0 | +€1,952 | |
| Profit (loss) for the period | 9904 | -€577,011 | €9,043 | +€586,054 | |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€577,011 | €9,043 | +€586,054 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.