JANSEN S. LTH: 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 S. LTH
Largest movements
- Current investments +€127,280
up €127,280 (+26.9%), from €472,972 to €600,252
- Tangible fixed assets -€84,999
down €84,999 (-9.4%), from €901,813 to €816,813
of which Land and buildings: -€87,410
- Receivables within one year -€55,635
down €55,635 (-88.8%), from €62,664 to €7,029
of which Trade receivables: -€59,875
- Cash +€17,127
up €17,127 (+15.0%), from €114,140 to €131,267
mainly Net result for the year (+€109,301) and Depreciation (+€106,971)
- Reserves +€109,301
up €109,301 (+15.2%), from €719,916 to €829,217
- Debts after one year -€85,384
down €85,384 (-22.0%), from €387,875 to €302,491
- Current portion of long-term debt -€22,296
down €22,296 (-20.7%), from €107,680 to €85,384
- Accrued charges and deferred income +€17,461
up €17,461 (+82.2%), from €21,242 to €38,703
- Gross operating margin -€91,510
down €91,510 (-22.5%), from €406,217 to €314,707
- Financial income +€30,489
up €30,489 (+200%), from €15,227 to €45,716
- Financial charges +€14,853
up €14,853 (+39.1%), from €37,950 to €52,803
- Other operating charges +€4,635
up €4,635 (+58.6%), from €7,915 to €12,549
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 | €1,559,207 | €1,575,689 | +€16,482 | +1.1% |
| Fixed assets | 21/28 | €902,063 | €817,063 | -€84,999 | -9.4% |
| Tangible fixed assets | 22/27 | €901,813 | €816,813 | -€84,999 | -9.4% |
| Land and buildings | 22 | €866,425 | €779,015 | -€87,410 | -10.1% |
| Plant, machinery and equipment | 23 | €27,524 | €24,794 | -€2,730 | -9.9% |
| Furniture and vehicles | 24 | €6,957 | €12,219 | +€5,261 | +75.6% |
| Other tangible fixed assets | 26 | €907 | €786 | -€121 | -13.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €657,144 | €758,626 | +€101,482 | +15.4% |
| Amounts receivable within one year | 40/41 | €62,664 | €7,029 | -€55,635 | -88.8% |
| Trade receivables | 40 | €62,664 | €2,789 | -€59,875 | -95.5% |
| Other amounts receivable | 41 | - | €4,240 | +€4,240 | |
| Current investments | 50/53 | €472,972 | €600,252 | +€127,280 | +26.9% |
| Cash at bank and in hand | 54/58 | €114,140 | €131,267 | +€17,127 | +15.0% |
| Deferred charges and accrued income | 490/1 | €7,368 | €20,078 | +€12,710 | +172% |
| Total equity and liabilities | 10/49 | €1,559,207 | €1,575,689 | +€16,482 | +1.1% |
| Equity | 10/15 | €748,592 | €857,893 | +€109,301 | +14.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €719,916 | €829,217 | +€109,301 | +15.2% |
| Distributable reserves | 133 | €719,916 | €829,217 | +€109,301 | +15.2% |
| Profit (loss) carried forward | 14 | €10,126 | €10,126 | = | 0.0% |
| Amounts payable | 17/49 | €810,615 | €717,796 | -€92,819 | -11.5% |
| Amounts payable after more than one year | 17 | €387,875 | €302,491 | -€85,384 | -22.0% |
| Financial debts | 170/4 | €387,875 | €302,491 | -€85,384 | -22.0% |
| Amounts payable within one year | 42/48 | €401,499 | €376,602 | -€24,896 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €107,680 | €85,384 | -€22,296 | -20.7% |
| Financial debts | 43 | €6,694 | €16,041 | +€9,346 | +140% |
| Credit institutions | 430/8 | €6,694 | €16,041 | +€9,346 | +140% |
| Trade debts | 44 | €843 | €1,548 | +€705 | +83.7% |
| Suppliers | 440/4 | €843 | €1,548 | +€705 | +83.7% |
| Taxes, remuneration and social security | 45 | €29,116 | €31,666 | +€2,550 | +8.8% |
| Taxes | 450/3 | €29,116 | €29,116 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | €2,550 | +€2,550 | |
| Other amounts payable | 47/48 | €257,166 | €241,964 | -€15,202 | -5.9% |
| Accrued charges and deferred income | 492/3 | €21,242 | €38,703 | +€17,461 | +82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,548 | €106,971 | -€577 | -0.5% |
| Other operating charges | 640/8 | €7,915 | €12,549 | +€4,635 | +58.6% |
| Gross operating margin | 9900 | €406,217 | €314,707 | -€91,510 | -22.5% |
| Operating profit (loss) | 9901 | €290,754 | €195,186 | -€95,568 | -32.9% |
| Financial income | 75/76B | €15,227 | €45,716 | +€30,489 | +200% |
| Recurring financial income | 75 | €15,227 | €45,716 | +€30,489 | +200% |
| Financial charges | 65/66B | €37,950 | €52,803 | +€14,853 | +39.1% |
| Recurring financial charges | 65 | €37,950 | €52,803 | +€14,853 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €268,031 | €188,100 | -€79,931 | -29.8% |
| Income taxes | 67/77 | €82,814 | €78,799 | -€4,015 | -4.8% |
| Profit (loss) for the period | 9904 | €185,217 | €109,301 | -€75,916 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €185,217 | €109,301 | -€75,916 | -41.0% |
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 29 October 2026 via checked.be.