JANSEN.LU: 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.LU
Largest movements
- Deferred charges and accrued income -€96,740
down €96,740 (-91.1%), from €106,200 to €9,461
- Receivables within one year +€66,228
up €66,228 (+48.9%), from €135,374 to €201,602
of which Other amounts receivable: +€38,604
- Cash +€14,007
up €14,007 (+1927.9%), from €727 to €14,733
mainly Deferred charges and accrued income (+€96,740) and Current portion of long-term debt (+€32,332)
- Trade debts -€38,630
down €38,630 (-51.6%), from €74,803 to €36,173
- Current portion of long-term debt +€32,332
up €32,332 (+19.6%), from €165,054 to €197,386
- Profit (loss) carried forward -€15,947
down €15,947 (-82.0%), from -€19,453 to -€35,400
- Tax, wage and social debts +€5,741
up €5,741 (+213.7%), from €2,686 to €8,427
- Gross operating margin +€19,138
up €19,138 (+98.6%), from -€19,406 to -€268
- Other operating charges -€10,745
down €10,745 (-56.3%), from €19,090 to €8,345
- Financial income -€1,709
down €1,709 (-40.3%), from €4,241 to €2,532
- Financial charges +€778
up €778 (+8.9%), from €8,752 to €9,529
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 | €243,551 | €227,046 | -€16,505 | -6.8% |
| Fixed assets | 21/28 | €1,250 | €1,250 | = | 0.0% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €242,301 | €225,796 | -€16,505 | -6.8% |
| Amounts receivable within one year | 40/41 | €135,374 | €201,602 | +€66,228 | +48.9% |
| Trade receivables | 40 | €6,082 | €33,707 | +€27,625 | +454.2% |
| Other amounts receivable | 41 | €129,292 | €167,896 | +€38,604 | +29.9% |
| Cash at bank and in hand | 54/58 | €727 | €14,733 | +€14,007 | +1927.9% |
| Deferred charges and accrued income | 490/1 | €106,200 | €9,461 | -€96,740 | -91.1% |
| Total equity and liabilities | 10/49 | €243,551 | €227,046 | -€16,505 | -6.8% |
| Equity | 10/15 | €1,007 | -€14,940 | -€15,947 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,453 | -€35,400 | -€15,947 | -82.0% |
| Amounts payable | 17/49 | €242,544 | €241,986 | -€558 | -0.2% |
| Amounts payable within one year | 42/48 | €242,544 | €241,986 | -€558 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €165,054 | €197,386 | +€32,332 | +19.6% |
| Trade debts | 44 | €74,803 | €36,173 | -€38,630 | -51.6% |
| Suppliers | 440/4 | €74,803 | €36,173 | -€38,630 | -51.6% |
| Taxes, remuneration and social security | 45 | €2,686 | €8,427 | +€5,741 | +213.7% |
| Taxes | 450/3 | €2,686 | €8,427 | +€5,741 | +213.7% |
| Other operating charges | 640/8 | €19,090 | €8,345 | -€10,745 | -56.3% |
| Gross operating margin | 9900 | -€19,406 | -€268 | +€19,138 | +98.6% |
| Operating profit (loss) | 9901 | -€38,496 | -€8,612 | +€29,883 | +77.6% |
| Financial income | 75/76B | €4,241 | €2,532 | -€1,709 | -40.3% |
| Recurring financial income | 75 | €4,241 | €2,532 | -€1,709 | -40.3% |
| Financial charges | 65/66B | €8,752 | €9,529 | +€778 | +8.9% |
| Recurring financial charges | 65 | €8,752 | €9,529 | +€778 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€43,007 | -€15,610 | +€27,396 | +63.7% |
| Income taxes | 67/77 | €192 | €337 | +€144 | +74.9% |
| Profit (loss) for the period | 9904 | -€43,199 | -€15,947 | +€27,252 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,199 | -€15,947 | +€27,252 | +63.1% |
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 8 October 2026 via checked.be.