JANSSEN ENGINEERING: what changed
Two fiscal 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 ENGINEERING
Largest movements
- Cash +€321,133
up €321,133 (+21.9%), from €1.5m to €1.8m
mainly Net result for the year (+€423,790) and Depreciation (+€25,351)
- Profit (loss) carried forward +€191,170
up €191,170 (+4.3%), from €4.5m to €4.7m
- Reserves +€92,620
up €92,620 (+54.3%), from €170,527 to €263,147
of which Tax-exempt reserves: +€92,620
- Gross operating margin +€89,257
up €89,257 (+23.4%), from €382,230 to €471,487
- Taxes +€25,922
up €25,922 (+28.3%), from €91,460 to €117,382
- Financial income +€13,102
up €13,102 (+15.5%), from €84,797 to €97,900
of which Financial income: +€13,102
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.
Cash bridge derived
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 | €5,661,644 | €5,951,874 | +€290,230 | +5.1% |
| Fixed assets | 21/28 | €3,395,426 | €3,370,075 | -€25,351 | -0.7% |
| Tangible fixed assets | 22/27 | €68,514 | €43,163 | -€25,351 | -37.0% |
| Furniture and vehicles | 24 | €68,514 | €43,163 | -€25,351 | -37.0% |
| Financial fixed assets | 28 | €3,326,912 | €3,326,912 | = | 0.0% |
| Current assets | 29/58 | €2,266,218 | €2,581,799 | +€315,581 | +13.9% |
| Amounts receivable after more than one year | 29 | €794,219 | €794,219 | = | 0.0% |
| Other amounts receivable | 291 | €794,219 | €794,219 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,540 | €2,988 | -€5,552 | -65.0% |
| Other amounts receivable | 41 | €8,540 | €2,988 | -€5,552 | -65.0% |
| Cash at bank and in hand | 54/58 | €1,463,459 | €1,784,592 | +€321,133 | +21.9% |
| Total equity and liabilities | 10/49 | €5,661,644 | €5,951,874 | +€290,230 | +5.1% |
| Equity | 10/15 | €5,430,673 | €5,714,463 | +€283,790 | +5.2% |
| Contributions | 10/11 | €779,073 | €779,073 | = | 0.0% |
| Capital | 10 | €779,073 | €779,073 | = | 0.0% |
| Issued capital | 100 | €779,073 | €779,073 | = | 0.0% |
| Reserves | 13 | €170,527 | €263,147 | +€92,620 | +54.3% |
| Non-distributable reserves | 130/1 | €77,907 | €77,907 | = | 0.0% |
| Legal reserve | 130 | €77,907 | €77,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €92,620 | €185,240 | +€92,620 | +100.0% |
| Profit (loss) carried forward | 14 | €4,481,072 | €4,672,242 | +€191,170 | +4.3% |
| Amounts payable | 17/49 | €230,971 | €237,411 | +€6,440 | +2.8% |
| Amounts payable within one year | 42/48 | €230,971 | €237,411 | +€6,440 | +2.8% |
| Financial debts | 43 | €30,647 | €30,647 | = | 0.0% |
| Other loans | 439 | €30,647 | €30,647 | = | 0.0% |
| Trade debts | 44 | €182 | - | -€182 | |
| Suppliers | 440/4 | €182 | - | -€182 | |
| Taxes, remuneration and social security | 45 | €85,227 | €95,226 | +€9,999 | +11.7% |
| Taxes | 450/3 | €85,227 | €95,226 | +€9,999 | +11.7% |
| Other amounts payable | 47/48 | €114,915 | €111,538 | -€3,377 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,351 | €25,351 | = | 0.0% |
| Other operating charges | 640/8 | €2,223 | €2,450 | +€227 | +10.2% |
| Gross operating margin | 9900 | €382,230 | €471,487 | +€89,257 | +23.4% |
| Operating profit (loss) | 9901 | €354,656 | €443,686 | +€89,030 | +25.1% |
| Financial income | 75/76B | €84,797 | €97,900 | +€13,102 | +15.5% |
| Recurring financial income | 75 | €84,797 | €97,900 | +€13,102 | +15.5% |
| Non-recurring financial income | 76B | €84,797 | €97,900 | +€13,102 | +15.5% |
| Financial charges | 65/66B | €505 | €414 | -€91 | -18.1% |
| Recurring financial charges | 65 | €505 | €414 | -€91 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €438,948 | €541,172 | +€102,224 | +23.3% |
| Income taxes | 67/77 | €91,460 | €117,382 | +€25,922 | +28.3% |
| Profit (loss) for the period | 9904 | €347,488 | €423,790 | +€76,302 | +22.0% |
| Transfer from tax-exempt reserves | 789 | €267,000 | - | -€267,000 | |
| Transfer to tax-exempt reserves | 689 | €92,620 | €92,620 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €521,868 | €331,170 | -€190,698 | -36.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.