JANSEN CONSULTANCY: 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 CONSULTANCY
Largest movements
- Receivables within one year +€35,883
up €35,883 (+136.7%), from €26,256 to €62,139
of which Other amounts receivable: +€35,490
- Cash +€7,280
up €7,280 (+11.9%), from €61,294 to €68,574
mainly Net result for the year (+€34,563) and Tax, wage and social debts (+€6,431)
- Reserves +€33,730
up €33,730 (+78.7%), from €42,865 to €76,595
- Tax, wage and social debts +€6,431
up €6,431 (+18.0%), from €35,826 to €42,257
- Accrued charges and deferred income +€2,000
up €2,000 (+66.7%), from €3,000 to €5,000
- Gross operating margin +€30,453
up €30,453 (+146.7%), from €20,757 to €51,210
- Taxes +€6,858
up €6,858 (+164.6%), from €4,166 to €11,024
- Other operating charges -€1,168
down €1,168 (-22.0%), from €5,317 to €4,149
- Financial charges +€1,133
up €1,133 (+330.5%), from €343 to €1,475
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
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 | €87,549 | €130,713 | +€43,164 | +49.3% |
| Current assets | 29/58 | €87,549 | €130,713 | +€43,164 | +49.3% |
| Amounts receivable within one year | 40/41 | €26,256 | €62,139 | +€35,883 | +136.7% |
| Trade receivables | 40 | €22,960 | €23,353 | +€393 | +1.7% |
| Other amounts receivable | 41 | €3,296 | €38,786 | +€35,490 | +1076.7% |
| Cash at bank and in hand | 54/58 | €61,294 | €68,574 | +€7,280 | +11.9% |
| Total equity and liabilities | 10/49 | €87,549 | €130,713 | +€43,164 | +49.3% |
| Equity | 10/15 | €46,865 | €80,595 | +€33,730 | +72.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €42,865 | €76,595 | +€33,730 | +78.7% |
| Distributable reserves | 133 | €42,865 | €76,595 | +€33,730 | +78.7% |
| Amounts payable | 17/49 | €40,684 | €50,118 | +€9,434 | +23.2% |
| Amounts payable within one year | 42/48 | €37,684 | €45,118 | +€7,434 | +19.7% |
| Trade debts | 44 | €1,858 | €2,028 | +€170 | +9.1% |
| Suppliers | 440/4 | €1,858 | €2,028 | +€170 | +9.1% |
| Taxes, remuneration and social security | 45 | €35,826 | €42,257 | +€6,431 | +18.0% |
| Taxes | 450/3 | €35,826 | €42,257 | +€6,431 | +18.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €5,000 | +€2,000 | +66.7% |
| Other operating charges | 640/8 | €5,317 | €4,149 | -€1,168 | -22.0% |
| Gross operating margin | 9900 | €20,757 | €51,210 | +€30,453 | +146.7% |
| Operating profit (loss) | 9901 | €15,441 | €47,061 | +€31,621 | +204.8% |
| Financial charges | 65/66B | €343 | €1,475 | +€1,133 | +330.5% |
| Recurring financial charges | 65 | €343 | €1,475 | +€1,133 | +330.5% |
| Profit (loss) for the period before taxes | 9903 | €15,098 | €45,586 | +€30,488 | +201.9% |
| Income taxes | 67/77 | €4,166 | €11,024 | +€6,858 | +164.6% |
| Profit (loss) for the period | 9904 | €10,932 | €34,563 | +€23,630 | +216.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,932 | €34,563 | +€23,630 | +216.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.