Janssemans Technics: 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.
Janssemans Technics
Largest movements
- Receivables within one year +€47,666
up €47,666 (+75.9%), from €62,771 to €110,437
of which Trade receivables: +€48,375
- Cash -€20,603
down €20,603 (-64.5%), from €31,956 to €11,353
mainly Receivables within one year (-€47,666) and Other debts (-€15,451)
- Current investments +€15,039
new in 2025: €15,039
- Tangible fixed assets -€7,720
down €7,720 (-26.6%), from €28,973 to €21,253
of which Plant, machinery and equipment: -€4,526
- Reserves +€53,268
up €53,268 (+58.9%), from €90,507 to €143,775
- Other debts -€15,451
down €15,451 (-96.0%), from €16,088 to €637
- Trade debts -€4,365
down €4,365 (-100%), from €4,365 to €0
- Short-term financial debts +€3,627
new in 2025: €3,627
- Tax, wage and social debts -€2,900
down €2,900 (-23.7%), from €12,239 to €9,339
of which Taxes: -€6,500
- Gross operating margin +€17,791
up €17,791 (+29.7%), from €59,836 to €77,626
- Taxes +€3,336
up €3,336 (+30.3%), from €11,010 to €14,346
- Other operating charges +€1,218
up €1,218 (+214%), from €570 to €1,788
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 | €123,700 | €158,082 | +€34,382 | +27.8% |
| Fixed assets | 21/28 | €28,973 | €21,253 | -€7,720 | -26.6% |
| Tangible fixed assets | 22/27 | €28,973 | €21,253 | -€7,720 | -26.6% |
| Land and buildings | 22 | €19,565 | €17,231 | -€2,334 | -11.9% |
| Plant, machinery and equipment | 23 | €6,572 | €2,045 | -€4,526 | -68.9% |
| Furniture and vehicles | 24 | €2,836 | €1,976 | -€860 | -30.3% |
| Current assets | 29/58 | €94,727 | €136,829 | +€42,102 | +44.4% |
| Amounts receivable within one year | 40/41 | €62,771 | €110,437 | +€47,666 | +75.9% |
| Trade receivables | 40 | €60,970 | €109,345 | +€48,375 | +79.3% |
| Other amounts receivable | 41 | €1,800 | €1,092 | -€708 | -39.3% |
| Current investments | 50/53 | - | €15,039 | +€15,039 | |
| Cash at bank and in hand | 54/58 | €31,956 | €11,353 | -€20,603 | -64.5% |
| Total equity and liabilities | 10/49 | €123,700 | €158,082 | +€34,382 | +27.8% |
| Equity | 10/15 | €91,007 | €144,275 | +€53,268 | +58.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €90,507 | €143,775 | +€53,268 | +58.9% |
| Distributable reserves | 133 | €90,507 | €143,775 | +€53,268 | +58.9% |
| Amounts payable | 17/49 | €32,693 | €13,806 | -€18,886 | -57.8% |
| Amounts payable within one year | 42/48 | €32,693 | €13,603 | -€19,090 | -58.4% |
| Financial debts | 43 | - | €3,627 | +€3,627 | |
| Credit institutions | 430/8 | - | €3,627 | +€3,627 | |
| Trade debts | 44 | €4,365 | €0 | -€4,365 | -100% |
| Suppliers | 440/4 | €4,365 | €0 | -€4,365 | -100% |
| Taxes, remuneration and social security | 45 | €12,239 | €9,339 | -€2,900 | -23.7% |
| Taxes | 450/3 | €12,239 | €5,739 | -€6,500 | -53.1% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €16,088 | €637 | -€15,451 | -96.0% |
| Accrued charges and deferred income | 492/3 | - | €203 | +€203 | |
| Remuneration, social security and pensions | 62 | - | €235 | +€235 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €7,720 | -€12 | -0.2% |
| Other operating charges | 640/8 | €570 | €1,788 | +€1,218 | +214% |
| Non-recurring operating charges | 66A | €286 | - | -€286 | |
| Gross operating margin | 9900 | €59,836 | €77,626 | +€17,791 | +29.7% |
| Operating profit (loss) | 9901 | €51,247 | €67,883 | +€16,637 | +32.5% |
| Financial income | 75/76B | €36 | €50 | +€14 | +39.6% |
| Recurring financial income | 75 | €36 | €50 | +€14 | +39.6% |
| Financial charges | 65/66B | €274 | €319 | +€44 | +16.2% |
| Recurring financial charges | 65 | €274 | €319 | +€44 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €51,008 | €67,615 | +€16,606 | +32.6% |
| Income taxes | 67/77 | €11,010 | €14,346 | +€3,336 | +30.3% |
| Profit (loss) for the period | 9904 | €39,998 | €53,268 | +€13,270 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,998 | €53,268 | +€13,270 | +33.2% |
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 18 October 2026 via checked.be.