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
- Receivables within one year +€93,601
up €93,601 (+43.5%), from €215,186 to €308,787
of which Other amounts receivable: +€87,265
- Intangible fixed assets -€51,120
down €51,120 (-47.8%), from €107,056 to €55,936
- Cash +€41,078
up €41,078 (+60.9%), from €67,493 to €108,571
mainly Net result for the year (+€271,813) and Depreciation (+€91,160)
- Tangible fixed assets +€17,490
up €17,490 (+10.4%), from €167,458 to €184,948
of which Furniture and vehicles: +€21,353
- Reserves +€221,813
up €221,813 (+38.7%), from €573,363 to €795,177
of which Distributable reserves: +€221,813
- Debts after one year -€132,120
down €132,120 (-31.3%), from €422,761 to €290,641
of which Financial debts: -€144,461
- Current portion of long-term debt -€18,366
down €18,366 (-21.4%), from €85,951 to €67,585
- Tax, wage and social debts +€17,493
up €17,493 (+45.3%), from €38,639 to €56,132
of which Taxes: +€13,453
- Financial income +€124,942
up €124,942 (+285%), from €43,803 to €168,744
- Gross operating margin +€60,925
up €60,925 (+12.7%), from €477,975 to €538,899
- Staff costs +€23,114
up €23,114 (+8.5%), from €271,297 to €294,411
- Depreciation +€15,636
up €15,636 (+20.7%), from €75,524 to €91,160
- Taxes +€11,198
up €11,198 (+60.0%), from €18,667 to €29,866
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 | €1,401,208 | €1,506,699 | +€105,491 | +7.5% |
| Fixed assets | 21/28 | €890,700 | €857,070 | -€33,630 | -3.8% |
| Intangible fixed assets | 21 | €107,056 | €55,936 | -€51,120 | -47.8% |
| Tangible fixed assets | 22/27 | €167,458 | €184,948 | +€17,490 | +10.4% |
| Plant, machinery and equipment | 23 | €6,587 | €2,605 | -€3,982 | -60.4% |
| Furniture and vehicles | 24 | €50,986 | €72,339 | +€21,353 | +41.9% |
| Other tangible fixed assets | 26 | €109,885 | €110,004 | +€119 | +0.1% |
| Financial fixed assets | 28 | €616,187 | €616,187 | = | 0.0% |
| Current assets | 29/58 | €510,508 | €649,628 | +€139,121 | +27.3% |
| Amounts receivable within one year | 40/41 | €215,186 | €308,787 | +€93,601 | +43.5% |
| Trade receivables | 40 | €38,615 | €44,951 | +€6,336 | +16.4% |
| Other amounts receivable | 41 | €176,571 | €263,836 | +€87,265 | +49.4% |
| Current investments | 50/53 | €215,384 | €223,144 | +€7,761 | +3.6% |
| Cash at bank and in hand | 54/58 | €67,493 | €108,571 | +€41,078 | +60.9% |
| Deferred charges and accrued income | 490/1 | €12,445 | €9,126 | -€3,319 | -26.7% |
| Total equity and liabilities | 10/49 | €1,401,208 | €1,506,699 | +€105,491 | +7.5% |
| Equity | 10/15 | €635,363 | €857,177 | +€221,813 | +34.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €573,363 | €795,177 | +€221,813 | +38.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €567,163 | €788,977 | +€221,813 | +39.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €765,845 | €649,522 | -€116,323 | -15.2% |
| Amounts payable after more than one year | 17 | €422,761 | €290,641 | -€132,120 | -31.3% |
| Financial debts | 170/4 | €422,761 | €278,300 | -€144,461 | -34.2% |
| Trade debts | 175 | - | €12,341 | +€12,341 | |
| Amounts payable within one year | 42/48 | €343,084 | €358,881 | +€15,797 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €85,951 | €67,585 | -€18,366 | -21.4% |
| Trade debts | 44 | €12,419 | €15,495 | +€3,077 | +24.8% |
| Suppliers | 440/4 | €12,419 | €15,495 | +€3,077 | +24.8% |
| Taxes, remuneration and social security | 45 | €38,639 | €56,132 | +€17,493 | +45.3% |
| Taxes | 450/3 | - | €13,453 | +€13,453 | |
| Remuneration and social security | 454/9 | €38,639 | €42,679 | +€4,041 | +10.5% |
| Other amounts payable | 47/48 | €206,075 | €219,668 | +€13,593 | +6.6% |
| Remuneration, social security and pensions | 62 | €271,297 | €294,411 | +€23,114 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,524 | €91,160 | +€15,636 | +20.7% |
| Other operating charges | 640/8 | €1,422 | €770 | -€652 | -45.9% |
| Gross operating margin | 9900 | €477,975 | €538,899 | +€60,925 | +12.7% |
| Operating profit (loss) | 9901 | €129,731 | €152,558 | +€22,827 | +17.6% |
| Financial income | 75/76B | €43,803 | €168,744 | +€124,942 | +285% |
| Recurring financial income | 75 | €43,803 | €168,744 | +€124,942 | +285% |
| Financial charges | 65/66B | €16,622 | €19,624 | +€3,002 | +18.1% |
| Recurring financial charges | 65 | €16,622 | €19,624 | +€3,002 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €156,912 | €301,679 | +€144,767 | +92.3% |
| Income taxes | 67/77 | €18,667 | €29,866 | +€11,198 | +60.0% |
| Profit (loss) for the period | 9904 | €138,245 | €271,813 | +€133,568 | +96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,245 | €271,813 | +€133,568 | +96.6% |
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 28 October 2026 via checked.be.