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
- Deferred charges and accrued income +€10,807
up €10,807 (+8.6%), from €125,706 to €136,512
- Receivables after one year -€7,748
down €7,748 (-10.0%), from €77,484 to €69,736
- Receivables within one year +€7,165
up €7,165 (+4.6%), from €155,425 to €162,590
of which Other amounts receivable: +€10,094
- Profit (loss) carried forward +€15,029
up €15,029 (+4.8%), from €316,377 to €331,406
- Debts after one year -€10,070
down €10,070 (-79.4%), from €12,687 to €2,617
- Tax, wage and social debts +€7,272
up €7,272 (+66.7%), from €10,900 to €18,173
- Short-term financial debts -€5,908
down €5,908 (-43.7%), from €13,519 to €7,611
- Gross operating margin -€7,020
down €7,020 (-25.1%), from €27,945 to €20,924
- Taxes -€2,094
down €2,094 (-24.0%), from €8,738 to €6,644
- Depreciation -€925
down €925 (-17.9%), from €5,156 to €4,231
- Financial income -€655
down €655 (-5.7%), from €11,463 to €10,808
- Financial charges -€310
down €310 (-11.5%), from €2,703 to €2,392
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €558,338 | €564,331 | +€5,993 | +1.1% |
| Fixed assets | 21/28 | €199,724 | €195,493 | -€4,231 | -2.1% |
| Tangible fixed assets | 22/27 | €199,724 | €195,493 | -€4,231 | -2.1% |
| Land and buildings | 22 | €199,031 | €195,200 | -€3,831 | -1.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €693 | €293 | -€400 | -57.7% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €358,615 | €368,838 | +€10,223 | +2.9% |
| Amounts receivable after more than one year | 29 | €77,484 | €69,736 | -€7,748 | -10.0% |
| Other amounts receivable | 291 | €77,484 | €69,736 | -€7,748 | -10.0% |
| Amounts receivable within one year | 40/41 | €155,425 | €162,590 | +€7,165 | +4.6% |
| Trade receivables | 40 | €4,270 | €1,341 | -€2,929 | -68.6% |
| Other amounts receivable | 41 | €151,155 | €161,248 | +€10,094 | +6.7% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | €125,706 | €136,512 | +€10,807 | +8.6% |
| Total equity and liabilities | 10/49 | €558,338 | €564,331 | +€5,993 | +1.1% |
| Equity | 10/15 | €474,433 | €489,462 | +€15,029 | +3.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Revaluation surpluses | 12 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,377 | €331,406 | +€15,029 | +4.8% |
| Provisions and deferred taxes | 16 | €26,699 | €26,699 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,699 | €26,699 | = | 0.0% |
| Pensions and similar obligations | 160 | €26,699 | €26,699 | = | 0.0% |
| Amounts payable | 17/49 | €57,206 | €48,169 | -€9,036 | -15.8% |
| Amounts payable after more than one year | 17 | €12,687 | €2,617 | -€10,070 | -79.4% |
| Financial debts | 170/4 | €12,687 | €2,617 | -€10,070 | -79.4% |
| Amounts payable within one year | 42/48 | €44,519 | €45,552 | +€1,034 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €9,400 | €9,900 | +€500 | +5.3% |
| Financial debts | 43 | €13,519 | €7,611 | -€5,908 | -43.7% |
| Other loans | 439 | €13,519 | €7,611 | -€5,908 | -43.7% |
| Trade debts | 44 | €10,699 | €9,869 | -€830 | -7.8% |
| Suppliers | 440/4 | €10,699 | €9,869 | -€830 | -7.8% |
| Taxes, remuneration and social security | 45 | €10,900 | €18,173 | +€7,272 | +66.7% |
| Taxes | 450/3 | €10,900 | €18,173 | +€7,272 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,156 | €4,231 | -€925 | -17.9% |
| Other operating charges | 640/8 | €3,378 | €3,436 | +€58 | +1.7% |
| Gross operating margin | 9900 | €27,945 | €20,924 | -€7,020 | -25.1% |
| Operating profit (loss) | 9901 | €19,411 | €13,257 | -€6,153 | -31.7% |
| Financial income | 75/76B | €11,463 | €10,808 | -€655 | -5.7% |
| Recurring financial income | 75 | €11,463 | €10,808 | -€655 | -5.7% |
| Financial charges | 65/66B | €2,703 | €2,392 | -€310 | -11.5% |
| Recurring financial charges | 65 | €2,703 | €2,392 | -€310 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €28,171 | €21,673 | -€6,498 | -23.1% |
| Income taxes | 67/77 | €8,738 | €6,644 | -€2,094 | -24.0% |
| Profit (loss) for the period | 9904 | €19,433 | €15,029 | -€4,404 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,433 | €15,029 | -€4,404 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.