JANSEN DEVELOPMENT: 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.
What changed
JANSEN DEVELOPMENT
NACE 68.110, Buying and selling of own real estate
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,797
2024 · -€36,411+€9,614
Equity
€408,638
2024 · €435,435-€26,797
Cash
€10
2024 · €150-€141
Balance sheet total
€4.2m
2024 · €4.2m+€15,214
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€46,434
up €46,434 (+3.7%), from €1.3m to €1.3m
Income statement
- Financial income -€113,284
down €113,284 (-74.1%), from €152,804 to €39,521
- Staff costs -€54,494
down €54,494 (-18.3%), from €297,782 to €243,288
- Gross operating margin +€42,646
up €42,646 (+24.7%), from €172,958 to €215,604
- Financial charges -€11,396
down €11,396 (-24.5%), from €46,598 to €35,202
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.
Result 2024
-€36,411
Gross operating margin
+€42,646
Staff costs
+€54,494
Depreciation
+€1,442
Other operating charges
+€1,774
Other operating items
+€11,559
Financial income
-€113,284
Financial charges
+€11,396
Taxes
-€413
Result 2025
-€26,797
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.
From operations
-€14,413
Investment
€0
Financing
+€14,273
Cash 2024
€150
From operations (derived)
-€14,413
Net result for the year
-€26,797
Depreciation
+€1,066
Receivables within one year
+€23,531
Deferred charges and accrued income
-€39,951
Trade debts
-€22,366
Tax, wage and social debts
+€3,670
Other debts
+€46,434
Financing
+€14,273
Short-term financial debts
+€14,273
Cash 2025
€10
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,157,565 | €4,172,779 | +€15,214 | +0.4% |
| Fixed assets | 21/28 | €2,441,477 | €2,440,411 | -€1,066 | 0.0% |
| Tangible fixed assets | 22/27 | €1,066 | - | -€1,066 | |
| Plant, machinery and equipment | 23 | €459 | - | -€459 | |
| Furniture and vehicles | 24 | €607 | - | -€607 | |
| Financial fixed assets | 28 | €2,440,411 | €2,440,411 | = | 0.0% |
| Current assets | 29/58 | €1,716,088 | €1,732,368 | +€16,280 | +0.9% |
| Stocks and contracts in progress | 3 | €12,500 | €12,500 | = | 0.0% |
| Contracts in progress | 37 | €12,500 | €12,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,609,073 | €1,585,542 | -€23,531 | -1.5% |
| Trade receivables | 40 | €354,987 | €378,021 | +€23,034 | +6.5% |
| Other amounts receivable | 41 | €1,254,086 | €1,207,521 | -€46,565 | -3.7% |
| Cash at bank and in hand | 54/58 | €150 | €10 | -€141 | -93.6% |
| Deferred charges and accrued income | 490/1 | €94,365 | €134,316 | +€39,951 | +42.3% |
| Total equity and liabilities | 10/49 | €4,157,565 | €4,172,779 | +€15,214 | +0.4% |
| Equity | 10/15 | €435,435 | €408,638 | -€26,797 | -6.2% |
| Contributions | 10/11 | €470,000 | €470,000 | = | 0.0% |
| Revaluation surpluses | 12 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €47,000 | €47,000 | = | 0.0% |
| Distributable reserves | 133 | €47,000 | €47,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€581,565 | -€608,362 | -€26,797 | -4.6% |
| Amounts payable | 17/49 | €3,722,130 | €3,764,141 | +€42,011 | +1.1% |
| Amounts payable after more than one year | 17 | €2,055,141 | €2,055,141 | = | 0.0% |
| Financial debts | 170/4 | €2,055,141 | €2,055,141 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,656,021 | €1,698,032 | +€42,011 | +2.5% |
| Financial debts | 43 | €237,529 | €251,802 | +€14,273 | +6.0% |
| Credit institutions | 430/8 | €237,529 | €251,802 | +€14,273 | +6.0% |
| Trade debts | 44 | €115,076 | €92,710 | -€22,366 | -19.4% |
| Suppliers | 440/4 | €115,076 | €92,710 | -€22,366 | -19.4% |
| Taxes, remuneration and social security | 45 | €38,710 | €42,380 | +€3,670 | +9.5% |
| Taxes | 450/3 | €3,892 | €14,107 | +€10,214 | +262.4% |
| Remuneration and social security | 454/9 | €34,818 | €28,273 | -€6,544 | -18.8% |
| Other amounts payable | 47/48 | €1,264,705 | €1,311,139 | +€46,434 | +3.7% |
| Accrued charges and deferred income | 492/3 | €10,968 | €10,968 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €297,782 | €243,288 | -€54,494 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €1,066 | -€1,442 | -57.5% |
| Other operating charges | 640/8 | €3,183 | €1,409 | -€1,774 | -55.7% |
| Non-recurring operating charges | 66A | €11,559 | - | -€11,559 | |
| Gross operating margin | 9900 | €172,958 | €215,604 | +€42,646 | +24.7% |
| Operating profit (loss) | 9901 | -€142,074 | -€30,159 | +€111,915 | +78.8% |
| Financial income | 75/76B | €152,804 | €39,521 | -€113,284 | -74.1% |
| Recurring financial income | 75 | €152,804 | €39,521 | -€113,284 | -74.1% |
| Financial charges | 65/66B | €46,598 | €35,202 | -€11,396 | -24.5% |
| Recurring financial charges | 65 | €46,598 | €35,202 | -€11,396 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | -€35,868 | -€25,840 | +€10,027 | +28.0% |
| Income taxes | 67/77 | €543 | €956 | +€413 | +76.0% |
| Profit (loss) for the period | 9904 | -€36,411 | -€26,797 | +€9,614 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,411 | -€26,797 | +€9,614 | +26.4% |
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 5 October 2026 via checked.be.