JANSENS: 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.
JANSENS
Largest movements
- Stocks and contracts -€13,004
down €13,004 (-54.7%), from €23,753 to €10,749
- Cash +€7,597
up €7,597 (+30.1%), from €25,219 to €32,817
mainly Stocks and contracts (+€13,004) and Net result for the year (+€12,264)
- Receivables within one year -€7,186
down €7,186 (-93.8%), from €7,664 to €478
of which Trade receivables: -€7,664
- Deferred charges and accrued income -€1,427
down €1,427 (-10.2%), from €14,034 to €12,607
- Trade debts -€16,560
down €16,560 (-58.7%), from €28,231 to €11,670
- Profit (loss) carried forward +€12,264
up €12,264 (+10.3%), from -€118,543 to -€106,279
- Other debts -€6,394
down €6,394 (-6.5%), from €98,897 to €92,503
- Tax, wage and social debts -€2,922
down €2,922 (-18.0%), from €16,266 to €13,344
of which Remuneration and social security: -€2,924
- Staff costs -€96,196
down €96,196 (-56.5%), from €170,391 to €74,195
- Gross operating margin -€78,004
down €78,004 (-45.2%), from €172,531 to €94,527
- Other operating charges -€11,001
down €11,001 (-87.0%), from €12,649 to €1,648
- Financial income -€4,861
down €4,861 (-97.2%), from €5,000 to €139
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 | €84,611 | €70,998 | -€13,613 | -16.1% |
| Fixed assets | 21/28 | €13,940 | €14,348 | +€407 | +2.9% |
| Tangible fixed assets | 22/27 | €10,859 | €11,266 | +€407 | +3.8% |
| Plant, machinery and equipment | 23 | €6,427 | €7,483 | +€1,056 | +16.4% |
| Furniture and vehicles | 24 | €4,432 | €3,784 | -€649 | -14.6% |
| Financial fixed assets | 28 | €3,081 | €3,081 | = | 0.0% |
| Current assets | 29/58 | €70,671 | €56,651 | -€14,020 | -19.8% |
| Stocks and contracts in progress | 3 | €23,753 | €10,749 | -€13,004 | -54.7% |
| Stocks | 30/36 | €23,753 | €10,749 | -€13,004 | -54.7% |
| Amounts receivable within one year | 40/41 | €7,664 | €478 | -€7,186 | -93.8% |
| Trade receivables | 40 | €7,664 | - | -€7,664 | |
| Other amounts receivable | 41 | - | €478 | +€478 | |
| Cash at bank and in hand | 54/58 | €25,219 | €32,817 | +€7,597 | +30.1% |
| Deferred charges and accrued income | 490/1 | €14,034 | €12,607 | -€1,427 | -10.2% |
| Total equity and liabilities | 10/49 | €84,611 | €70,998 | -€13,613 | -16.1% |
| Equity | 10/15 | -€58,783 | -€46,519 | +€12,264 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,160 | €41,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,300 | €39,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,543 | -€106,279 | +€12,264 | +10.3% |
| Amounts payable | 17/49 | €143,394 | €117,518 | -€25,876 | -18.0% |
| Amounts payable within one year | 42/48 | €143,394 | €117,518 | -€25,876 | -18.0% |
| Trade debts | 44 | €28,231 | €11,670 | -€16,560 | -58.7% |
| Suppliers | 440/4 | €28,231 | €11,670 | -€16,560 | -58.7% |
| Taxes, remuneration and social security | 45 | €16,266 | €13,344 | -€2,922 | -18.0% |
| Taxes | 450/3 | €7,036 | €7,037 | +€2 | 0.0% |
| Remuneration and social security | 454/9 | €9,230 | €6,307 | -€2,924 | -31.7% |
| Other amounts payable | 47/48 | €98,897 | €92,503 | -€6,394 | -6.5% |
| Non-recurring operating income | 76A | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €170,391 | €74,195 | -€96,196 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,948 | €5,017 | +€69 | +1.4% |
| Other operating charges | 640/8 | €12,649 | €1,648 | -€11,001 | -87.0% |
| Gross operating margin | 9900 | €172,531 | €94,527 | -€78,004 | -45.2% |
| Operating profit (loss) | 9901 | -€15,458 | €13,667 | +€29,125 | |
| Financial income | 75/76B | €5,000 | €139 | -€4,861 | -97.2% |
| Recurring financial income | 75 | €5,000 | €139 | -€4,861 | -97.2% |
| Financial charges | 65/66B | €1,956 | €1,543 | -€413 | -21.1% |
| Recurring financial charges | 65 | €1,956 | €1,543 | -€413 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,413 | €12,264 | +€24,677 | |
| Profit (loss) for the period | 9904 | -€12,413 | €12,264 | +€24,677 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,413 | €12,264 | +€24,677 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.