Jansimmo: 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.
What changed
Jansimmo
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€211,988
2024 · €180,919+€31,069
Equity
€2.7m
2024 · €2.5m+€211,988
Cash
€17,173
2024 · €23,250-€6,077
Balance sheet total
€3.2m
2024 · €3.2m-€62,571
Largest movements
Assets
- Tangible fixed assets -€77,587
down €77,587 (-2.5%), from €3.1m to €3.1m
Equity and liabilities
- Other debts -€232,357
down €232,357 (-68.0%), from €341,885 to €109,527
- Reserves +€188,016
up €188,016 (+8.7%), from €2.2m to €2.3m
of which Distributable reserves: +€200,000
- Debts after one year -€86,663
down €86,663 (-41.2%), from €210,478 to €123,815
- Accrued charges and deferred income +€47,148
up €47,148 (+585.9%), from €8,047 to €55,194
Income statement
- Gross operating margin +€37,336
up €37,336 (+6.9%), from €540,407 to €577,744
- Taxes +€10,404
up €10,404 (+16.2%), from €64,296 to €74,700
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.
Result 2024
€180,919
Gross operating margin
+€37,336
Depreciation
-€2,828
Other operating charges
+€3,191
Financial income
+€640
Financial charges
+€3,133
Taxes
-€10,404
Result 2025
€211,988
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.
From operations
+€240,500
Investment
-€160,518
Financing
-€86,059
Cash 2024
€23,250
From operations (derived)
+€240,500
Net result for the year
+€211,988
Depreciation
+€239,105
Receivables within one year
-€21,622
Deferred charges and accrued income
-€472
Provisions
-€3,995
Trade debts
+€705
Other debts
-€232,357
Accrued charges and deferred income
+€47,148
Investment (derived)
-€160,518
Investment in fixed assets (net)
-€160,518
Financing
-€86,059
Debts after one year
-€86,663
Current portion of long-term debt
+€604
Cash 2025
€17,173
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,226,062 | €3,163,491 | -€62,571 | -1.9% |
| Fixed assets | 21/28 | €3,137,909 | €3,059,322 | -€78,587 | -2.5% |
| Tangible fixed assets | 22/27 | €3,135,545 | €3,057,958 | -€77,587 | -2.5% |
| Land and buildings | 22 | €3,135,545 | €3,057,958 | -€77,587 | -2.5% |
| Financial fixed assets | 28 | €2,364 | €1,364 | -€1,000 | -42.3% |
| Current assets | 29/58 | €88,153 | €104,169 | +€16,017 | +18.2% |
| Amounts receivable within one year | 40/41 | €64,903 | €86,525 | +€21,622 | +33.3% |
| Other amounts receivable | 41 | €64,903 | €86,525 | +€21,622 | +33.3% |
| Cash at bank and in hand | 54/58 | €23,250 | €17,173 | -€6,077 | -26.1% |
| Deferred charges and accrued income | 490/1 | - | €472 | +€472 | |
| Total equity and liabilities | 10/49 | €3,226,062 | €3,163,491 | -€62,571 | -1.9% |
| Equity | 10/15 | €2,495,641 | €2,707,629 | +€211,988 | +8.5% |
| Contributions | 10/11 | €311,500 | €311,500 | = | 0.0% |
| Capital | 10 | €311,500 | €311,500 | = | 0.0% |
| Issued capital | 100 | €311,500 | €311,500 | = | 0.0% |
| Reserves | 13 | €2,159,123 | €2,347,139 | +€188,016 | +8.7% |
| Non-distributable reserves | 130/1 | €31,150 | €31,150 | = | 0.0% |
| Legal reserve | 130 | €31,150 | €31,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €227,973 | €215,989 | -€11,984 | -5.3% |
| Distributable reserves | 133 | €1,900,000 | €2,100,000 | +€200,000 | +10.5% |
| Profit (loss) carried forward | 14 | €25,018 | €48,991 | +€23,973 | +95.8% |
| Provisions and deferred taxes | 16 | €75,991 | €71,996 | -€3,995 | -5.3% |
| Deferred taxes | 168 | €75,991 | €71,996 | -€3,995 | -5.3% |
| Amounts payable | 17/49 | €654,430 | €383,866 | -€270,564 | -41.3% |
| Amounts payable after more than one year | 17 | €210,478 | €123,815 | -€86,663 | -41.2% |
| Financial debts | 170/4 | €210,478 | €123,815 | -€86,663 | -41.2% |
| Amounts payable within one year | 42/48 | €435,906 | €204,857 | -€231,049 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €86,059 | €86,663 | +€604 | +0.7% |
| Trade debts | 44 | €7,962 | €8,667 | +€705 | +8.8% |
| Suppliers | 440/4 | €7,962 | €8,667 | +€705 | +8.8% |
| Other amounts payable | 47/48 | €341,885 | €109,527 | -€232,357 | -68.0% |
| Accrued charges and deferred income | 492/3 | €8,047 | €55,194 | +€47,148 | +585.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,277 | €239,105 | +€2,828 | +1.2% |
| Other operating charges | 640/8 | €52,971 | €49,780 | -€3,191 | -6.0% |
| Gross operating margin | 9900 | €540,407 | €577,744 | +€37,336 | +6.9% |
| Operating profit (loss) | 9901 | €251,159 | €288,859 | +€37,700 | +15.0% |
| Financial income | 75/76B | €596 | €1,236 | +€640 | +107.5% |
| Recurring financial income | 75 | €596 | €1,236 | +€640 | +107.5% |
| Financial charges | 65/66B | €10,535 | €7,402 | -€3,133 | -29.7% |
| Recurring financial charges | 65 | €10,535 | €7,402 | -€3,133 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €241,220 | €282,693 | +€41,473 | +17.2% |
| Transfer from deferred taxes | 780 | €3,995 | €3,995 | = | 0.0% |
| Income taxes | 67/77 | €64,296 | €74,700 | +€10,404 | +16.2% |
| Profit (loss) for the period | 9904 | €180,919 | €211,988 | +€31,069 | +17.2% |
| Transfer from tax-exempt reserves | 789 | €11,984 | €11,984 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €192,903 | €223,973 | +€31,069 | +16.1% |
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 4 October 2026 via checked.be.