JANSHOEVE: 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.
JANSHOEVE
Largest movements
- Tangible fixed assets -€31,467
down €31,467 (-7.9%), from €399,858 to €368,390
of which Land and buildings: -€24,566
- Profit (loss) carried forward -€33,009
down €33,009 (-26.8%), from -€123,341 to -€156,350
- Debts after one year -€19,358
down €19,358 (-6.3%), from €309,636 to €290,278
of which Financial debts: -€19,358
- Other debts +€15,053
up €15,053 (+38.4%), from €39,179 to €54,232
- Gross operating margin -€11,788
down €11,788 (-58.1%), from €20,296 to €8,508
- Depreciation +€4,940
up €4,940 (+18.6%), from €26,527 to €31,467
- Other operating charges -€1,590
down €1,590 (-36.2%), from €4,389 to €2,799
- Financial charges -€1,352
down €1,352 (-16.3%), from €8,303 to €6,951
- Financial income -€476
down €476 (-100.0%), from €476 to €0
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 | €409,124 | €372,148 | -€36,976 | -9.0% |
| Fixed assets | 21/28 | €399,858 | €368,390 | -€31,467 | -7.9% |
| Tangible fixed assets | 22/27 | €399,858 | €368,390 | -€31,467 | -7.9% |
| Land and buildings | 22 | €367,314 | €342,748 | -€24,566 | -6.7% |
| Furniture and vehicles | 24 | €32,544 | €25,643 | -€6,901 | -21.2% |
| Current assets | 29/58 | €9,267 | €3,758 | -€5,509 | -59.4% |
| Amounts receivable within one year | 40/41 | €3,622 | €130 | -€3,491 | -96.4% |
| Trade receivables | 40 | €3,610 | - | -€3,610 | |
| Other amounts receivable | 41 | €12 | €130 | +€118 | +963.9% |
| Cash at bank and in hand | 54/58 | €5,645 | €3,627 | -€2,017 | -35.7% |
| Total equity and liabilities | 10/49 | €409,124 | €372,148 | -€36,976 | -9.0% |
| Equity | 10/15 | €38,569 | €5,560 | -€33,009 | -85.6% |
| Contributions | 10/11 | €130,145 | €130,145 | = | 0.0% |
| Capital | 10 | €130,145 | €130,145 | = | 0.0% |
| Issued capital | 100 | €130,145 | €130,145 | = | 0.0% |
| Reserves | 13 | €31,765 | €31,765 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,015 | €13,015 | = | 0.0% |
| Legal reserve | 130 | €13,015 | €13,015 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,341 | -€156,350 | -€33,009 | -26.8% |
| Amounts payable | 17/49 | €370,556 | €366,588 | -€3,967 | -1.1% |
| Amounts payable after more than one year | 17 | €309,636 | €290,278 | -€19,358 | -6.3% |
| Financial debts | 170/4 | €109,636 | €90,278 | -€19,358 | -17.7% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,919 | €76,310 | +€15,391 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €18,357 | €19,358 | +€1,001 | +5.5% |
| Trade debts | 44 | €3,152 | €1,670 | -€1,482 | -47.0% |
| Suppliers | 440/4 | €3,152 | €1,670 | -€1,482 | -47.0% |
| Taxes, remuneration and social security | 45 | €232 | €1,051 | +€818 | +352.7% |
| Taxes | 450/3 | €232 | €1,051 | +€818 | +352.7% |
| Other amounts payable | 47/48 | €39,179 | €54,232 | +€15,053 | +38.4% |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Remuneration, social security and pensions | 62 | €216 | - | -€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,527 | €31,467 | +€4,940 | +18.6% |
| Other operating charges | 640/8 | €4,389 | €2,799 | -€1,590 | -36.2% |
| Gross operating margin | 9900 | €20,296 | €8,508 | -€11,788 | -58.1% |
| Operating profit (loss) | 9901 | -€10,836 | -€25,758 | -€14,922 | -137.7% |
| Financial income | 75/76B | €476 | €0 | -€476 | -100.0% |
| Recurring financial income | 75 | €476 | €0 | -€476 | -100.0% |
| Financial charges | 65/66B | €8,303 | €6,951 | -€1,352 | -16.3% |
| Recurring financial charges | 65 | €8,303 | €6,951 | -€1,352 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,662 | -€32,709 | -€14,046 | -75.3% |
| Income taxes | 67/77 | €300 | €300 | -€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€18,962 | -€33,009 | -€14,046 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,962 | -€33,009 | -€14,046 | -74.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.