Janssen & Driesen: 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.
What changed
Janssen & Driesen
NACE 69.102, Activities of notaries
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€599,896
2024 · €428,634+€171,262
Equity
€366,586
2024 · €410,690-€44,104
Cash
€1.1m
2024 · €928,729+€195,452
Balance sheet total
€1.2m
2024 · €1.0m+€186,085
Largest movements
Assets
- Cash +€195,452
up €195,452 (+21.0%), from €928,729 to €1.1m
mainly Net result for the year (+€599,896) and Other debts (+€216,000)
Equity and liabilities
- Other debts +€216,000
up €216,000 (+50.5%), from €428,000 to €644,000
- Profit (loss) carried forward -€44,104
down €44,104 (-75.1%), from €58,690 to €14,586
Income statement
- Gross operating margin +€143,303
up €143,303 (+12.8%), from €1.1m to €1.3m
- Financial income +€19,293
up €19,293 (+82.5%), from €23,382 to €42,675
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.
Result 2024
€428,634
Gross operating margin
+€143,303
Staff costs
+€7,227
Depreciation
-€1,263
Other operating charges
+€2,381
Other operating items
+€465
Financial income
+€19,293
Financial charges
-€142
Result 2025
€599,896
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€842,487
Investment
-€3,035
Financing
-€644,000
Cash 2024
€928,729
From operations (derived)
+€842,487
Net result for the year
+€599,896
Depreciation
+€9,437
Receivables within one year
+€7,914
Deferred charges and accrued income
-€4,950
Trade debts
+€9,047
Tax, wage and social debts
+€980
Other debts
+€216,000
Accrued charges and deferred income
+€4,162
Investment (derived)
-€3,035
Investment in fixed assets (net)
-€3,035
Financing
-€644,000
Contributions, distributions and other
-€644,000
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,014,606 | €1,200,691 | +€186,085 | +18.3% |
| Fixed assets | 21/28 | €29,216 | €22,814 | -€6,402 | -21.9% |
| Tangible fixed assets | 22/27 | €15,216 | €8,814 | -€6,402 | -42.1% |
| Plant, machinery and equipment | 23 | - | €2,529 | +€2,529 | |
| Furniture and vehicles | 24 | €15,216 | €6,285 | -€8,931 | -58.7% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €985,390 | €1,177,877 | +€192,487 | +19.5% |
| Amounts receivable within one year | 40/41 | €54,329 | €46,415 | -€7,914 | -14.6% |
| Trade receivables | 40 | €39,244 | €25,194 | -€14,050 | -35.8% |
| Other amounts receivable | 41 | €15,086 | €21,221 | +€6,136 | +40.7% |
| Cash at bank and in hand | 54/58 | €928,729 | €1,124,181 | +€195,452 | +21.0% |
| Deferred charges and accrued income | 490/1 | €2,332 | €7,282 | +€4,950 | +212% |
| Total equity and liabilities | 10/49 | €1,014,606 | €1,200,691 | +€186,085 | +18.3% |
| Equity | 10/15 | €410,690 | €366,586 | -€44,104 | -10.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €332,000 | €332,000 | = | 0.0% |
| Distributable reserves | 133 | €332,000 | €332,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,690 | €14,586 | -€44,104 | -75.1% |
| Amounts payable | 17/49 | €603,916 | €834,105 | +€230,189 | +38.1% |
| Amounts payable within one year | 42/48 | €603,916 | €829,943 | +€226,027 | +37.4% |
| Trade debts | 44 | €14,544 | €23,591 | +€9,047 | +62.2% |
| Suppliers | 440/4 | €14,544 | €23,591 | +€9,047 | +62.2% |
| Taxes, remuneration and social security | 45 | €161,372 | €162,352 | +€980 | +0.6% |
| Taxes | 450/3 | €80,012 | €89,334 | +€9,322 | +11.7% |
| Remuneration and social security | 454/9 | €81,359 | €73,017 | -€8,342 | -10.3% |
| Other amounts payable | 47/48 | €428,000 | €644,000 | +€216,000 | +50.5% |
| Accrued charges and deferred income | 492/3 | - | €4,162 | +€4,162 | |
| Remuneration, social security and pensions | 62 | €671,501 | €664,274 | -€7,227 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,174 | €9,437 | +€1,263 | +15.4% |
| Other operating charges | 640/8 | €22,896 | €20,515 | -€2,381 | -10.4% |
| Non-recurring operating charges | 66A | €5,043 | €4,578 | -€465 | -9.2% |
| Gross operating margin | 9900 | €1,116,088 | €1,259,391 | +€143,303 | +12.8% |
| Operating profit (loss) | 9901 | €408,474 | €560,586 | +€152,112 | +37.2% |
| Financial income | 75/76B | €23,382 | €42,675 | +€19,293 | +82.5% |
| Recurring financial income | 75 | €23,382 | €42,675 | +€19,293 | +82.5% |
| Financial charges | 65/66B | €1,223 | €1,365 | +€142 | +11.6% |
| Recurring financial charges | 65 | €1,223 | €1,365 | +€142 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €430,634 | €601,896 | +€171,262 | +39.8% |
| Income taxes | 67/77 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) for the period | 9904 | €428,634 | €599,896 | +€171,262 | +40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €428,634 | €599,896 | +€171,262 | +40.0% |
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 14 October 2026 via checked.be.