JANSEN MARC: 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 MARC
Largest movements
- Tangible fixed assets -€13,896
down €13,896 (-16.1%), from €86,536 to €72,640
- Deferred charges and accrued income -€9,110
down €9,110 (-57.3%), from €15,902 to €6,792
- Receivables within one year +€6,539
up €6,539 (+164.9%), from €3,966 to €10,505
of which Other amounts receivable: +€4,352
- Cash +€5,061
up €5,061 (+63.8%), from €7,930 to €12,991
mainly Depreciation (+€15,064) and Deferred charges and accrued income (+€9,110)
- Reserves -€11,049
down €11,049 (-35.5%), from €31,163 to €20,114
- Other debts +€9,101
up €9,101 (+840.9%), from €1,082 to €10,184
- Debts after one year -€7,021
down €7,021 (-15.4%), from €45,525 to €38,504
- Tax, wage and social debts -€2,107
down €2,107 (-34.3%), from €6,136 to €4,029
- Gross operating margin -€7,212
down €7,212 (-15.5%), from €46,389 to €39,177
- Other operating charges +€1,041
up €1,041 (+3.5%), from €29,596 to €30,637
- Taxes -€1,037
down €1,037 (-64.0%), from €1,622 to €584
- Financial charges -€657
down €657 (-14.3%), from €4,597 to €3,940
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 | €114,334 | €102,927 | -€11,407 | -10.0% |
| Fixed assets | 21/28 | €86,536 | €72,640 | -€13,896 | -16.1% |
| Tangible fixed assets | 22/27 | €86,536 | €72,640 | -€13,896 | -16.1% |
| Land and buildings | 22 | €52,974 | €46,914 | -€6,061 | -11.4% |
| Plant, machinery and equipment | 23 | €21,915 | €16,875 | -€5,039 | -23.0% |
| Furniture and vehicles | 24 | €11,647 | €8,851 | -€2,796 | -24.0% |
| Current assets | 29/58 | €27,798 | €30,287 | +€2,490 | +9.0% |
| Amounts receivable within one year | 40/41 | €3,966 | €10,505 | +€6,539 | +164.9% |
| Trade receivables | 40 | €1,572 | €3,758 | +€2,186 | +139.1% |
| Other amounts receivable | 41 | €2,394 | €6,747 | +€4,352 | +181.8% |
| Cash at bank and in hand | 54/58 | €7,930 | €12,991 | +€5,061 | +63.8% |
| Deferred charges and accrued income | 490/1 | €15,902 | €6,792 | -€9,110 | -57.3% |
| Total equity and liabilities | 10/49 | €114,334 | €102,927 | -€11,407 | -10.0% |
| Equity | 10/15 | €49,763 | €38,714 | -€11,049 | -22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,163 | €20,114 | -€11,049 | -35.5% |
| Distributable reserves | 133 | €31,163 | €20,114 | -€11,049 | -35.5% |
| Amounts payable | 17/49 | €64,571 | €64,213 | -€358 | -0.6% |
| Amounts payable after more than one year | 17 | €45,525 | €38,504 | -€7,021 | -15.4% |
| Financial debts | 170/4 | €45,525 | €38,504 | -€7,021 | -15.4% |
| Amounts payable within one year | 42/48 | €19,046 | €25,709 | +€6,663 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €6,924 | €7,021 | +€97 | +1.4% |
| Financial debts | 43 | €400 | - | -€400 | |
| Credit institutions | 430/8 | €400 | - | -€400 | |
| Trade debts | 44 | €4,505 | €4,476 | -€29 | -0.6% |
| Suppliers | 440/4 | €4,505 | €4,476 | -€29 | -0.6% |
| Taxes, remuneration and social security | 45 | €6,136 | €4,029 | -€2,107 | -34.3% |
| Taxes | 450/3 | €6,136 | €4,029 | -€2,107 | -34.3% |
| Other amounts payable | 47/48 | €1,082 | €10,184 | +€9,101 | +840.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,815 | €15,064 | +€249 | +1.7% |
| Other operating charges | 640/8 | €29,596 | €30,637 | +€1,041 | +3.5% |
| Non-recurring operating charges | 66A | €377 | - | -€377 | |
| Gross operating margin | 9900 | €46,389 | €39,177 | -€7,212 | -15.5% |
| Operating profit (loss) | 9901 | €1,601 | -€6,525 | -€8,126 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -93.8% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -93.8% |
| Financial charges | 65/66B | €4,597 | €3,940 | -€657 | -14.3% |
| Recurring financial charges | 65 | €4,597 | €3,940 | -€657 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,990 | -€10,464 | -€7,474 | -249.9% |
| Income taxes | 67/77 | €1,622 | €584 | -€1,037 | -64.0% |
| Profit (loss) for the period | 9904 | -€4,612 | -€11,049 | -€6,437 | -139.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,612 | -€11,049 | -€6,437 | -139.6% |
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 1 October 2026 via checked.be.