JANSSEN BOUW: 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 BOUW
Largest movements
- Stocks and contracts +€451,979
up €451,979 (+34.6%), from €1.3m to €1.8m
- Receivables within one year +€244,591
up €244,591 (+70.2%), from €348,406 to €592,998
of which Trade receivables: +€272,915
- Cash +€154,641
up €154,641 (+18.3%), from €846,497 to €1.0m
mainly Trade debts (+€879,990) and Net result for the year (+€842,883)
- Trade debts +€879,990
up €879,990 (+195%), from €452,125 to €1.3m
- Debts after one year -€875,000
down €875,000 (-100%), from €875,000 to €0
- Profit (loss) carried forward +€501,037
up €501,037 (+184%), from €271,845 to €772,883
- Current portion of long-term debt -€375,000
down €375,000 (-100%), from €375,000 to €0
- Short-term financial debts +€298,406
new in 2025: €298,406
- Gross operating margin +€809,613
up €809,613 (+168%), from €481,484 to €1.3m
- Taxes +€194,924
up €194,924 (+273%), from €71,516 to €266,440
- Other operating charges +€103,133
up €103,133 (+9,431%), from €1,094 to €104,226
- Financial charges -€68,993
down €68,993 (-44.3%), from €155,831 to €86,838
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 | €2,535,849 | €3,382,935 | +€847,086 | +33.4% |
| Fixed assets | 21/28 | €15,000 | €15,850 | +€850 | +5.7% |
| Financial fixed assets | 28 | €15,000 | €15,850 | +€850 | +5.7% |
| Current assets | 29/58 | €2,520,849 | €3,367,085 | +€846,236 | +33.6% |
| Stocks and contracts in progress | 3 | €1,306,445 | €1,758,425 | +€451,979 | +34.6% |
| Stocks | 30/36 | €1,306,445 | €1,758,425 | +€451,979 | +34.6% |
| Amounts receivable within one year | 40/41 | €348,406 | €592,998 | +€244,591 | +70.2% |
| Trade receivables | 40 | €316,891 | €589,807 | +€272,915 | +86.1% |
| Other amounts receivable | 41 | €31,515 | €3,191 | -€28,324 | -89.9% |
| Cash at bank and in hand | 54/58 | €846,497 | €1,001,138 | +€154,641 | +18.3% |
| Deferred charges and accrued income | 490/1 | €19,500 | €14,525 | -€4,975 | -25.5% |
| Total equity and liabilities | 10/49 | €2,535,849 | €3,382,935 | +€847,086 | +33.4% |
| Equity | 10/15 | €652,137 | €1,425,020 | +€772,883 | +119% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,692 | €633,537 | +€271,845 | +75.2% |
| 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 | €359,832 | €631,677 | +€271,845 | +75.5% |
| Profit (loss) carried forward | 14 | €271,845 | €772,883 | +€501,037 | +184% |
| Amounts payable | 17/49 | €1,883,712 | €1,957,916 | +€74,204 | +3.9% |
| Amounts payable after more than one year | 17 | €875,000 | €0 | -€875,000 | -100% |
| Financial debts | 170/4 | €875,000 | €0 | -€875,000 | -100% |
| Amounts payable within one year | 42/48 | €993,650 | €1,957,916 | +€964,266 | +97.0% |
| Current portion of amounts payable after more than one year | 42 | €375,000 | €0 | -€375,000 | -100% |
| Financial debts | 43 | - | €298,406 | +€298,406 | |
| Credit institutions | 430/8 | - | €298,406 | +€298,406 | |
| Trade debts | 44 | €452,125 | €1,332,115 | +€879,990 | +195% |
| Suppliers | 440/4 | €452,125 | €1,332,115 | +€879,990 | +195% |
| Taxes, remuneration and social security | 45 | €166,524 | €256,409 | +€89,885 | +54.0% |
| Taxes | 450/3 | €166,342 | €255,940 | +€89,598 | +53.9% |
| Remuneration and social security | 454/9 | €183 | €470 | +€287 | +157% |
| Other amounts payable | 47/48 | - | €70,986 | +€70,986 | |
| Accrued charges and deferred income | 492/3 | €15,062 | €0 | -€15,062 | -100% |
| Other operating charges | 640/8 | €1,094 | €104,226 | +€103,133 | +9,431% |
| Gross operating margin | 9900 | €481,484 | €1,291,097 | +€809,613 | +168% |
| Operating profit (loss) | 9901 | €480,390 | €1,186,870 | +€706,480 | +147% |
| Financial income | 75/76B | €18,802 | €9,290 | -€9,512 | -50.6% |
| Recurring financial income | 75 | €18,802 | €9,290 | -€9,512 | -50.6% |
| Financial charges | 65/66B | €155,831 | €86,838 | -€68,993 | -44.3% |
| Recurring financial charges | 65 | €155,831 | €86,838 | -€68,993 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €343,362 | €1,109,323 | +€765,961 | +223% |
| Income taxes | 67/77 | €71,516 | €266,440 | +€194,924 | +273% |
| Profit (loss) for the period | 9904 | €271,845 | €842,883 | +€571,037 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €271,845 | €842,883 | +€571,037 | +210% |
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 27 October 2026 via checked.be.