JANSEN MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€36,457
down €36,457 (-98.9%), from €36,847 to €390
- Debts after one year -€54,262
down €54,262 (-53.6%), from €101,287 to €47,025
- Other debts +€15,059
up €15,059 (+3.6%), from €417,094 to €432,153
- Gross operating margin -€4,094
down €4,094 (-18.2%), from €22,531 to €18,437
- Financial charges -€2,840
down €2,840 (-22.7%), from €12,493 to €9,653
- Depreciation +€439
up €439 (+46.8%), from €938 to €1,377
- Taxes +€338
up €338 (+9.5%), from €3,555 to €3,893
- Other operating charges +€291
up €291 (+54.4%), from €535 to €826
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 | €657,609 | €620,852 | -€36,757 | -5.6% |
| Fixed assets | 21/28 | €619,378 | €619,021 | -€357 | -0.1% |
| Tangible fixed assets | 22/27 | €2,878 | €2,521 | -€357 | -12.4% |
| Furniture and vehicles | 24 | €2,878 | €2,521 | -€357 | -12.4% |
| Financial fixed assets | 28 | €616,500 | €616,500 | = | 0.0% |
| Current assets | 29/58 | €38,231 | €1,831 | -€36,400 | -95.2% |
| Amounts receivable within one year | 40/41 | €36,847 | €390 | -€36,457 | -98.9% |
| Trade receivables | 40 | €36,847 | €390 | -€36,457 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,385 | €1,441 | +€57 | +4.1% |
| Total equity and liabilities | 10/49 | €657,609 | €620,852 | -€36,757 | -5.6% |
| Equity | 10/15 | €65,668 | €68,357 | +€2,689 | +4.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,148 | €46,837 | +€2,689 | +6.1% |
| Distributable reserves | 133 | €44,148 | €46,837 | +€2,689 | +6.1% |
| Profit (loss) carried forward | 14 | €9,120 | €9,120 | = | 0.0% |
| Amounts payable | 17/49 | €591,941 | €552,495 | -€39,446 | -6.7% |
| Amounts payable after more than one year | 17 | €101,287 | €47,025 | -€54,262 | -53.6% |
| Financial debts | 170/4 | €101,287 | €47,025 | -€54,262 | -53.6% |
| Amounts payable within one year | 42/48 | €490,654 | €505,470 | +€14,816 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €55,225 | €57,140 | +€1,916 | +3.5% |
| Trade debts | 44 | €4,210 | €1,383 | -€2,827 | -67.1% |
| Suppliers | 440/4 | €4,210 | €1,383 | -€2,827 | -67.1% |
| Taxes, remuneration and social security | 45 | €14,126 | €14,793 | +€668 | +4.7% |
| Taxes | 450/3 | €14,126 | €14,793 | +€668 | +4.7% |
| Other amounts payable | 47/48 | €417,094 | €432,153 | +€15,059 | +3.6% |
| Non-recurring operating income | 76A | €11,000 | - | -€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €1,377 | +€439 | +46.8% |
| Other operating charges | 640/8 | €535 | €826 | +€291 | +54.4% |
| Gross operating margin | 9900 | €22,531 | €18,437 | -€4,094 | -18.2% |
| Operating profit (loss) | 9901 | €21,058 | €16,234 | -€4,824 | -22.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +25.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +25.0% |
| Financial charges | 65/66B | €12,493 | €9,653 | -€2,840 | -22.7% |
| Recurring financial charges | 65 | €12,493 | €9,653 | -€2,840 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €8,565 | €6,582 | -€1,983 | -23.2% |
| Income taxes | 67/77 | €3,555 | €3,893 | +€338 | +9.5% |
| Profit (loss) for the period | 9904 | €5,010 | €2,689 | -€2,321 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,010 | €2,689 | -€2,321 | -46.3% |
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 27 October 2026 via checked.be.