Janssen Consultancy: what changed
Janssen Consultancy
Largest movements
- Receivables within one year +€31,721
up €31,721 (+105%), from €30,075 to €61,796
of which Trade receivables: +€31,641
- Deferred charges and accrued income -€5,109
down €5,109 (-57.2%), from €8,934 to €3,825
- Trade debts +€11,963
up €11,963 (+302%), from €3,959 to €15,922
- Other debts +€10,725
up €10,725 (+118%), from €9,085 to €19,810
- Accrued charges and deferred income +€3,225
new in 2025: €3,225
- Tax, wage and social debts +€1,086
up €1,086 (+11.6%), from €9,384 to €10,470
of which Taxes: +€3,086
- Gross operating margin -€15,897
down €15,897 (-83.1%), from €19,124 to €3,227
- Taxes -€3,850
down €3,850 (-85.4%), from €4,507 to €657
- Depreciation +€1,385
new in 2025: €1,385
- Financial charges +€1,051
up €1,051 (+1,396%), from €75 to €1,126
- Other operating charges -€657
down €657 (-74.2%), from €886 to €229
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,086 | €65,945 | +€26,859 | +68.7% |
| Current assets | 29/58 | €39,086 | €65,945 | +€26,859 | +68.7% |
| Amounts receivable within one year | 40/41 | €30,075 | €61,796 | +€31,721 | +105% |
| Trade receivables | 40 | €30,016 | €61,657 | +€31,641 | +105% |
| Other amounts receivable | 41 | €59 | €139 | +€80 | +137% |
| Cash at bank and in hand | 54/58 | €77 | €324 | +€248 | +322% |
| Deferred charges and accrued income | 490/1 | €8,934 | €3,825 | -€5,109 | -57.2% |
| Total equity and liabilities | 10/49 | €39,086 | €65,945 | +€26,859 | +68.7% |
| Equity | 10/15 | €16,655 | €16,515 | -€141 | -0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,655 | €13,655 | = | 0.0% |
| Distributable reserves | 133 | €13,655 | €13,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€141 | -€141 | |
| Amounts payable | 17/49 | €22,431 | €49,430 | +€27,000 | +120% |
| Amounts payable within one year | 42/48 | €22,431 | €46,205 | +€23,775 | +106% |
| Financial debts | 43 | €3 | €3 | = | 0.0% |
| Credit institutions | 430/8 | €3 | €3 | = | 0.0% |
| Trade debts | 44 | €3,959 | €15,922 | +€11,963 | +302% |
| Suppliers | 440/4 | €3,959 | €15,922 | +€11,963 | +302% |
| Taxes, remuneration and social security | 45 | €9,384 | €10,470 | +€1,086 | +11.6% |
| Taxes | 450/3 | €7,384 | €10,470 | +€3,086 | +41.8% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100% |
| Other amounts payable | 47/48 | €9,085 | €19,810 | +€10,725 | +118% |
| Accrued charges and deferred income | 492/3 | - | €3,225 | +€3,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,385 | +€1,385 | |
| Other operating charges | 640/8 | €886 | €229 | -€657 | -74.2% |
| Gross operating margin | 9900 | €19,124 | €3,227 | -€15,897 | -83.1% |
| Operating profit (loss) | 9901 | €18,238 | €1,613 | -€16,625 | -91.2% |
| Financial income | 75/76B | - | €31 | +€31 | |
| Recurring financial income | 75 | - | €31 | +€31 | |
| Financial charges | 65/66B | €75 | €1,126 | +€1,051 | +1,396% |
| Recurring financial charges | 65 | €75 | €1,126 | +€1,051 | +1,396% |
| Profit (loss) for the period before taxes | 9903 | €18,162 | €517 | -€17,646 | -97.2% |
| Income taxes | 67/77 | €4,507 | €657 | -€3,850 | -85.4% |
| Profit (loss) for the period | 9904 | €13,655 | -€141 | -€13,796 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,655 | -€141 | -€13,796 |
Next steps
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 2 November 2026 via checked.be.