Janssen Danny: 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 Danny
Largest movements
- Cash +€60,797
up €60,797 (+99.7%), from €60,978 to €121,775
mainly Net result for the year (+€135,117) and Tax, wage and social debts (+€35,381)
- Intangible fixed assets -€20,337
down €20,337 (-68.3%), from €29,772 to €9,435
- Reserves +€435,072
up €435,072 (+529%), from €82,272 to €517,343
of which Distributable reserves: +€435,072
- Profit (loss) carried forward -€397,955
down €397,955 (-100%), from €397,955 to €0
- Tax, wage and social debts +€35,381
up €35,381 (+127%), from €27,816 to €63,197
of which Taxes: +€27,198
- Current portion of long-term debt -€12,192
down €12,192 (-100%), from €12,192 to €0
- Trade debts -€9,861
down €9,861 (-94.0%), from €10,493 to €632
- Staff costs +€30,190
up €30,190 (+15.4%), from €195,482 to €225,671
- Gross operating margin -€17,492
down €17,492 (-4.2%), from €417,374 to €399,882
- Taxes +€6,562
up €6,562 (+62.1%), from €10,562 to €17,124
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 | €551,767 | €593,567 | +€41,800 | +7.6% |
| Fixed assets | 21/28 | €52,347 | €31,103 | -€21,244 | -40.6% |
| Intangible fixed assets | 21 | €29,772 | €9,435 | -€20,337 | -68.3% |
| Tangible fixed assets | 22/27 | €9,560 | €8,653 | -€908 | -9.5% |
| Furniture and vehicles | 24 | €9,560 | €8,653 | -€908 | -9.5% |
| Financial fixed assets | 28 | €13,014 | €13,014 | = | 0.0% |
| Current assets | 29/58 | €499,420 | €562,464 | +€63,045 | +12.6% |
| Amounts receivable within one year | 40/41 | €420,367 | €420,311 | -€56 | 0.0% |
| Trade receivables | 40 | €44,001 | €37,972 | -€6,029 | -13.7% |
| Other amounts receivable | 41 | €376,366 | €382,339 | +€5,973 | +1.6% |
| Current investments | 50/53 | €16,796 | €19,799 | +€3,003 | +17.9% |
| Cash at bank and in hand | 54/58 | €60,978 | €121,775 | +€60,797 | +99.7% |
| Deferred charges and accrued income | 490/1 | €1,279 | €579 | -€700 | -54.7% |
| Total equity and liabilities | 10/49 | €551,767 | €593,567 | +€41,800 | +7.6% |
| Equity | 10/15 | €492,621 | €529,738 | +€37,117 | +7.5% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €82,272 | €517,343 | +€435,072 | +529% |
| 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 | €80,411 | €515,483 | +€435,072 | +541% |
| Profit (loss) carried forward | 14 | €397,955 | €0 | -€397,955 | -100% |
| Amounts payable | 17/49 | €59,145 | €63,829 | +€4,684 | +7.9% |
| Amounts payable after more than one year | 17 | €6,145 | €0 | -€6,145 | -100% |
| Financial debts | 170/4 | €6,145 | €0 | -€6,145 | -100% |
| Amounts payable within one year | 42/48 | €53,001 | €63,829 | +€10,829 | +20.4% |
| Current portion of amounts payable after more than one year | 42 | €12,192 | €0 | -€12,192 | -100% |
| Financial debts | 43 | €2,500 | €0 | -€2,500 | -100% |
| Credit institutions | 430/8 | €2,500 | €0 | -€2,500 | -100% |
| Trade debts | 44 | €10,493 | €632 | -€9,861 | -94.0% |
| Suppliers | 440/4 | €10,493 | €632 | -€9,861 | -94.0% |
| Taxes, remuneration and social security | 45 | €27,816 | €63,197 | +€35,381 | +127% |
| Taxes | 450/3 | €1,177 | €28,376 | +€27,198 | +2,310% |
| Remuneration and social security | 454/9 | €26,639 | €34,822 | +€8,183 | +30.7% |
| Remuneration, social security and pensions | 62 | €195,482 | €225,671 | +€30,190 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,764 | €21,244 | +€480 | +2.3% |
| Other operating charges | 640/8 | €455 | €321 | -€134 | -29.5% |
| Gross operating margin | 9900 | €417,374 | €399,882 | -€17,492 | -4.2% |
| Operating profit (loss) | 9901 | €200,674 | €152,646 | -€48,028 | -23.9% |
| Financial income | 75/76B | €291 | €235 | -€55 | -19.1% |
| Recurring financial income | 75 | €291 | €235 | -€55 | -19.1% |
| Financial charges | 65/66B | €753 | €641 | -€112 | -14.8% |
| Recurring financial charges | 65 | €753 | €641 | -€112 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €200,212 | €152,241 | -€47,972 | -24.0% |
| Income taxes | 67/77 | €10,562 | €17,124 | +€6,562 | +62.1% |
| Profit (loss) for the period | 9904 | €189,651 | €135,117 | -€54,534 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €189,651 | €135,117 | -€54,534 | -28.8% |
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 30 October 2026 via checked.be.