JANSSEN CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€39,840
down €39,840 (-4.6%), from €862,399 to €822,559
of which Land and buildings: -€24,620
- Receivables within one year -€13,492
down €13,492 (-4.3%), from €313,638 to €300,147
of which Trade receivables: -€11,826
- Trade debts -€240,647
down €240,647 (-73.4%), from €327,987 to €87,340
- Debts after one year +€199,933
up €199,933 (+69.1%), from €289,415 to €489,348
of which Financial debts: +€274,933
- Current portion of long-term debt -€26,573
down €26,573 (-21.9%), from €121,294 to €94,721
- Other debts +€25,051
up €25,051 (+50.1%), from €50,000 to €75,051
- Tax, wage and social debts -€23,710
down €23,710 (-47.5%), from €49,958 to €26,248
of which Taxes: -€26,710
- Gross operating margin -€35,897
down €35,897 (-20.5%), from €175,004 to €139,108
- Depreciation +€25,082
up €25,082 (+45.2%), from €55,521 to €80,603
- Taxes -€15,843
down €15,843 (-50.9%), from €31,109 to €15,266
- Financial charges +€13,620
up €13,620 (+92.6%), from €14,710 to €28,330
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 | €1,242,353 | €1,184,215 | -€58,138 | -4.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €893,623 | €853,783 | -€39,840 | -4.5% |
| Tangible fixed assets | 22/27 | €862,399 | €822,559 | -€39,840 | -4.6% |
| Land and buildings | 22 | €652,546 | €627,926 | -€24,620 | -3.8% |
| Plant, machinery and equipment | 23 | €9,335 | €11,644 | +€2,309 | +24.7% |
| Furniture and vehicles | 24 | €57,216 | €50,878 | -€6,337 | -11.1% |
| Leasing and similar rights | 25 | €143,303 | €132,110 | -€11,193 | -7.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €31,224 | €31,224 | = | 0.0% |
| Current assets | 29/58 | €348,730 | €330,432 | -€18,298 | -5.2% |
| Amounts receivable within one year | 40/41 | €313,638 | €300,147 | -€13,492 | -4.3% |
| Trade receivables | 40 | €269,189 | €257,363 | -€11,826 | -4.4% |
| Other amounts receivable | 41 | €44,449 | €42,783 | -€1,666 | -3.7% |
| Cash at bank and in hand | 54/58 | €35,092 | €28,900 | -€6,191 | -17.6% |
| Deferred charges and accrued income | 490/1 | - | €1,385 | +€1,385 | |
| Total equity and liabilities | 10/49 | €1,242,353 | €1,184,215 | -€58,138 | -4.7% |
| Equity | 10/15 | €403,699 | €411,507 | +€7,807 | +1.9% |
| Contributions | 10/11 | €16,600 | €16,600 | = | 0.0% |
| Reserves | 13 | €387,099 | €394,907 | +€7,807 | +2.0% |
| 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 | €385,239 | €393,047 | +€7,807 | +2.0% |
| Amounts payable | 17/49 | €838,653 | €772,708 | -€65,945 | -7.9% |
| Amounts payable after more than one year | 17 | €289,415 | €489,348 | +€199,933 | +69.1% |
| Financial debts | 170/4 | €214,415 | €489,348 | +€274,933 | +128% |
| Other amounts payable | 178/9 | €75,000 | - | -€75,000 | |
| Amounts payable within one year | 42/48 | €549,238 | €283,360 | -€265,878 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €121,294 | €94,721 | -€26,573 | -21.9% |
| Trade debts | 44 | €327,987 | €87,340 | -€240,647 | -73.4% |
| Suppliers | 440/4 | €327,987 | €87,340 | -€240,647 | -73.4% |
| Taxes, remuneration and social security | 45 | €49,958 | €26,248 | -€23,710 | -47.5% |
| Taxes | 450/3 | €49,958 | €23,248 | -€26,710 | -53.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €50,000 | €75,051 | +€25,051 | +50.1% |
| Non-recurring operating income | 76A | €113,493 | €2,999 | -€110,494 | -97.4% |
| Remuneration, social security and pensions | 62 | -€9 | €126 | +€136 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,521 | €80,603 | +€25,082 | +45.2% |
| Other operating charges | 640/8 | €7,571 | €7,297 | -€274 | -3.6% |
| Gross operating margin | 9900 | €175,004 | €139,108 | -€35,897 | -20.5% |
| Operating profit (loss) | 9901 | €111,921 | €51,081 | -€60,841 | -54.4% |
| Financial income | 75/76B | €1,983 | €322 | -€1,661 | -83.7% |
| Recurring financial income | 75 | €1,983 | €322 | -€1,661 | -83.7% |
| Financial charges | 65/66B | €14,710 | €28,330 | +€13,620 | +92.6% |
| Recurring financial charges | 65 | €14,710 | €28,330 | +€13,620 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €99,195 | €23,073 | -€76,122 | -76.7% |
| Income taxes | 67/77 | €31,109 | €15,266 | -€15,843 | -50.9% |
| Profit (loss) for the period | 9904 | €68,086 | €7,807 | -€60,279 | -88.5% |
| Profit (loss) for the period to be appropriated | 9905 | €68,086 | €7,807 | -€60,279 | -88.5% |
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 17 October 2026 via checked.be.