Janssen: 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.
Janssen
Largest movements
- Cash +€273,988
up €273,988 (+57.1%), from €479,725 to €753,713
mainly Accrued charges and deferred income (+€176,850) and Receivables within one year (+€83,498)
- Receivables within one year -€83,498
down €83,498 (-28.4%), from €294,254 to €210,757
of which Trade receivables: -€92,193
- Accrued charges and deferred income +€176,850
up €176,850 (+152.3%), from €116,128 to €292,978
- Reserves +€34,023
up €34,023 (+6.2%), from €547,469 to €581,492
of which Distributable reserves: +€34,023
- Trade debts -€17,083
down €17,083 (-61.5%), from €27,792 to €10,709
- Gross operating margin -€27,694
down €27,694 (-6.5%), from €427,360 to €399,666
- Taxes -€9,301
down €9,301 (-38.1%), from €24,408 to €15,107
- Staff costs +€9,037
up €9,037 (+2.9%), from €315,966 to €325,003
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 | €824,718 | €1,015,945 | +€191,227 | +23.2% |
| Fixed assets | 21/28 | €48,355 | €49,647 | +€1,292 | +2.7% |
| Tangible fixed assets | 22/27 | €43,855 | €45,147 | +€1,292 | +2.9% |
| Plant, machinery and equipment | 23 | €21,359 | €33,542 | +€12,183 | +57.0% |
| Furniture and vehicles | 24 | €22,496 | €11,605 | -€10,891 | -48.4% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €776,363 | €966,298 | +€189,934 | +24.5% |
| Amounts receivable within one year | 40/41 | €294,254 | €210,757 | -€83,498 | -28.4% |
| Trade receivables | 40 | €273,911 | €181,718 | -€92,193 | -33.7% |
| Other amounts receivable | 41 | €20,344 | €29,039 | +€8,695 | +42.7% |
| Cash at bank and in hand | 54/58 | €479,725 | €753,713 | +€273,988 | +57.1% |
| Deferred charges and accrued income | 490/1 | €2,384 | €1,828 | -€556 | -23.3% |
| Total equity and liabilities | 10/49 | €824,718 | €1,015,945 | +€191,227 | +23.2% |
| Equity | 10/15 | €608,969 | €642,992 | +€34,023 | +5.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €547,469 | €581,492 | +€34,023 | +6.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €541,319 | €575,342 | +€34,023 | +6.3% |
| Amounts payable | 17/49 | €215,749 | €372,952 | +€157,203 | +72.9% |
| Amounts payable within one year | 42/48 | €99,622 | €79,975 | -€19,647 | -19.7% |
| Trade debts | 44 | €27,792 | €10,709 | -€17,083 | -61.5% |
| Suppliers | 440/4 | €27,792 | €10,709 | -€17,083 | -61.5% |
| Taxes, remuneration and social security | 45 | €71,177 | €68,358 | -€2,819 | -4.0% |
| Taxes | 450/3 | €20,439 | €14,558 | -€5,881 | -28.8% |
| Remuneration and social security | 454/9 | €50,738 | €53,800 | +€3,062 | +6.0% |
| Other amounts payable | 47/48 | €653 | €908 | +€255 | +39.1% |
| Accrued charges and deferred income | 492/3 | €116,128 | €292,978 | +€176,850 | +152.3% |
| Non-recurring operating income | 76A | €135 | €270 | +€135 | +100.0% |
| Remuneration, social security and pensions | 62 | €315,966 | €325,003 | +€9,037 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,649 | €15,310 | +€1,661 | +12.2% |
| Other operating charges | 640/8 | €4,474 | €1,410 | -€3,065 | -68.5% |
| Gross operating margin | 9900 | €427,360 | €399,666 | -€27,694 | -6.5% |
| Operating profit (loss) | 9901 | €93,270 | €57,943 | -€35,328 | -37.9% |
| Financial income | 75/76B | €392 | €1,472 | +€1,080 | +275.3% |
| Recurring financial income | 75 | €392 | €1,472 | +€1,080 | +275.3% |
| Financial charges | 65/66B | €9,945 | €10,284 | +€339 | +3.4% |
| Recurring financial charges | 65 | €9,945 | €10,284 | +€339 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €83,718 | €49,131 | -€34,587 | -41.3% |
| Income taxes | 67/77 | €24,408 | €15,107 | -€9,301 | -38.1% |
| Profit (loss) for the period | 9904 | €59,310 | €34,023 | -€25,286 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,310 | €34,023 | -€25,286 | -42.6% |
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 11 October 2026 via checked.be.