JANSSEN JR.: 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 JR.
Largest movements
- Cash -€6,074
down €6,074 (-99.5%), from €6,103 to €29
mainly Net result for the year (-€9,644) and Tax, wage and social debts (-€1,684)
- Tangible fixed assets -€2,692
down €2,692 (-28.8%), from €9,339 to €6,647
of which Plant, machinery and equipment: -€2,312
- Receivables within one year +€796
up €796 (+6.0%), from €13,306 to €14,102
of which Trade receivables: +€1,812
- Deferred charges and accrued income -€540
down €540 (-33.0%), from €1,637 to €1,097
- Profit (loss) carried forward -€9,644
new in 2025: -€9,644
- Trade debts +€4,017
up €4,017 (+264%), from €1,521 to €5,539
- Tax, wage and social debts -€1,684
down €1,684 (-45.3%), from €3,720 to €2,037
- Other debts -€1,322
down €1,322 (-19.5%), from €6,767 to €5,445
- Gross operating margin -€20,055
down €20,055, from €13,976 to -€6,080
- Depreciation -€1,875
down €1,875 (-41.1%), from €4,567 to €2,692
- Taxes -€1,799
down €1,799 (-100%), from €1,799 to €0
- Financial charges -€552
down €552 (-66.2%), from €834 to €282
- Financial income -€279
down €279 (-93.3%), from €299 to €20
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 | €30,386 | €21,875 | -€8,511 | -28.0% |
| Fixed assets | 21/28 | €9,339 | €6,647 | -€2,692 | -28.8% |
| Tangible fixed assets | 22/27 | €9,339 | €6,647 | -€2,692 | -28.8% |
| Plant, machinery and equipment | 23 | €7,618 | €5,306 | -€2,312 | -30.4% |
| Furniture and vehicles | 24 | €1,721 | €1,341 | -€380 | -22.1% |
| Current assets | 29/58 | €21,047 | €15,228 | -€5,819 | -27.6% |
| Amounts receivable within one year | 40/41 | €13,306 | €14,102 | +€796 | +6.0% |
| Trade receivables | 40 | €11,690 | €13,502 | +€1,812 | +15.5% |
| Other amounts receivable | 41 | €1,617 | €601 | -€1,016 | -62.9% |
| Cash at bank and in hand | 54/58 | €6,103 | €29 | -€6,074 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,637 | €1,097 | -€540 | -33.0% |
| Total equity and liabilities | 10/49 | €30,386 | €21,875 | -€8,511 | -28.0% |
| Equity | 10/15 | €18,377 | €8,733 | -€9,644 | -52.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,177 | €12,177 | = | 0.0% |
| Distributable reserves | 133 | €12,177 | €12,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,644 | -€9,644 | |
| Amounts payable | 17/49 | €12,009 | €13,142 | +€1,133 | +9.4% |
| Amounts payable within one year | 42/48 | €12,009 | €13,020 | +€1,011 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,521 | €5,539 | +€4,017 | +264% |
| Suppliers | 440/4 | €1,521 | €5,539 | +€4,017 | +264% |
| Taxes, remuneration and social security | 45 | €3,720 | €2,037 | -€1,684 | -45.3% |
| Taxes | 450/3 | €3,720 | €2,037 | -€1,684 | -45.3% |
| Other amounts payable | 47/48 | €6,767 | €5,445 | -€1,322 | -19.5% |
| Accrued charges and deferred income | 492/3 | - | €122 | +€122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,567 | €2,692 | -€1,875 | -41.1% |
| Other operating charges | 640/8 | €596 | €610 | +€14 | +2.3% |
| Gross operating margin | 9900 | €13,976 | -€6,080 | -€20,055 | |
| Operating profit (loss) | 9901 | €8,812 | -€9,382 | -€18,195 | |
| Financial income | 75/76B | €299 | €20 | -€279 | -93.3% |
| Recurring financial income | 75 | €299 | €20 | -€279 | -93.3% |
| Financial charges | 65/66B | €834 | €282 | -€552 | -66.2% |
| Recurring financial charges | 65 | €834 | €282 | -€552 | -66.2% |
| Profit (loss) for the period before taxes | 9903 | €8,278 | -€9,644 | -€17,921 | |
| Income taxes | 67/77 | €1,799 | €0 | -€1,799 | -100% |
| Profit (loss) for the period | 9904 | €6,478 | -€9,644 | -€16,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,478 | -€9,644 | -€16,122 |
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 29 October 2026 via checked.be.