JANSSEN B.: what changed
What changed
JANSSEN B.
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
-€67,504
2024 · -€1,945-€65,559
Equity
€2.6m
2024 · €2.7m-€127,504
Cash
€348,036
2024 · €728,520-€380,484
Balance sheet total
€6.1m
2024 · €6.0m+€10,695
Largest movements
Assets
- Stocks and contracts +€412,314
up €412,314 (+8.3%), from €5.0m to €5.4m
- Cash -€380,484
down €380,484 (-52.2%), from €728,520 to €348,036
mainly Current portion of long-term debt (-€2.8m) and Stocks and contracts (-€412,314)
Equity and liabilities
- Short-term financial debts +€3.0m
new in 2025: €3.0m
- Current portion of long-term debt -€2.8m
down €2.8m (-98.9%), from €2.8m to €30,860
- Reserves -€127,504
down €127,504 (-4.7%), from €2.7m to €2.6m
of which Distributable reserves: -€127,504
Income statement
- Gross operating margin -€181,858
down €181,858, from €179,498 to -€2,361
- Financial charges -€115,517
down €115,517 (-74.1%), from €155,950 to €40,433
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,945
Gross operating margin
-€181,858
Depreciation
+€821
Other operating charges
+€396
Financial income
-€434
Financial charges
+€115,517
Result 2025
-€67,504
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€449,988
Investment
-€1,244
Financing
+€70,749
Cash 2024
€728,520
From operations (derived)
-€449,988
Net result for the year
-€67,504
Depreciation
+€7,164
Stocks and contracts
-€412,314
Smaller working-capital items
+€2,035
Deferred charges and accrued income
+€10,632
Other debts
+€10,000
Investment (derived)
-€1,244
Investment in fixed assets (net)
-€1,244
Financing
+€70,749
Debts after one year
-€30,860
Current portion of long-term debt
-€2.8m
Short-term financial debts
+€3.0m
Contributions, distributions and other
-€60,000
Cash 2025
€348,036
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,041,395 | €6,052,090 | +€10,695 | +0.2% |
| Fixed assets | 21/28 | €313,064 | €307,145 | -€5,919 | -1.9% |
| Tangible fixed assets | 22/27 | €313,064 | €307,145 | -€5,919 | -1.9% |
| Land and buildings | 22 | €313,046 | €306,130 | -€6,916 | -2.2% |
| Plant, machinery and equipment | 23 | €18 | €1,015 | +€997 | +5,419% |
| Current assets | 29/58 | €5,728,331 | €5,744,945 | +€16,614 | +0.3% |
| Stocks and contracts in progress | 3 | €4,951,270 | €5,363,584 | +€412,314 | +8.3% |
| Stocks | 30/36 | €4,951,270 | €5,363,584 | +€412,314 | +8.3% |
| Amounts receivable within one year | 40/41 | €25,823 | €21,237 | -€4,585 | -17.8% |
| Trade receivables | 40 | €823 | €252 | -€571 | -69.4% |
| Other amounts receivable | 41 | €25,000 | €20,986 | -€4,014 | -16.1% |
| Cash at bank and in hand | 54/58 | €728,520 | €348,036 | -€380,484 | -52.2% |
| Deferred charges and accrued income | 490/1 | €22,719 | €12,087 | -€10,632 | -46.8% |
| Total equity and liabilities | 10/49 | €6,041,395 | €6,052,090 | +€10,695 | +0.2% |
| Equity | 10/15 | €2,703,144 | €2,575,640 | -€127,504 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,684,544 | €2,557,040 | -€127,504 | -4.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,682,684 | €2,555,180 | -€127,504 | -4.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,338,252 | €3,476,450 | +€138,198 | +4.1% |
| Amounts payable after more than one year | 17 | €478,460 | €447,600 | -€30,860 | -6.4% |
| Financial debts | 170/4 | €478,460 | €447,600 | -€30,860 | -6.4% |
| Amounts payable within one year | 42/48 | €2,859,540 | €3,028,593 | +€169,053 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €2,821,870 | €30,860 | -€2.8m | -98.9% |
| Financial debts | 43 | - | €2,952,619 | +€3.0m | |
| Credit institutions | 430/8 | - | €2,952,619 | +€3.0m | |
| Trade debts | 44 | €36,538 | €35,114 | -€1,424 | -3.9% |
| Suppliers | 440/4 | €36,538 | €35,114 | -€1,424 | -3.9% |
| Advances received on contracts in progress | 46 | €908 | €0 | -€908 | -100% |
| Taxes, remuneration and social security | 45 | €224 | €0 | -€224 | -100% |
| Taxes | 450/3 | €7 | €0 | -€7 | -100% |
| Remuneration and social security | 454/9 | €217 | €0 | -€217 | -100% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €252 | €257 | +€5 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,985 | €7,164 | -€821 | -10.3% |
| Other operating charges | 640/8 | €18,003 | €17,607 | -€396 | -2.2% |
| Gross operating margin | 9900 | €179,498 | -€2,361 | -€181,858 | |
| Operating profit (loss) | 9901 | €153,510 | -€27,132 | -€180,641 | |
| Financial income | 75/76B | €495 | €61 | -€434 | -87.6% |
| Recurring financial income | 75 | €495 | €61 | -€434 | -87.6% |
| Financial charges | 65/66B | €155,950 | €40,433 | -€115,517 | -74.1% |
| Recurring financial charges | 65 | €155,950 | €40,433 | -€115,517 | -74.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,945 | -€67,504 | -€65,559 | -3,371% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€1,945 | -€67,504 | -€65,559 | -3,371% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,945 | -€67,504 | -€65,559 | -3,371% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.