JANSSEN - LAMBRICHTS: 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 - LAMBRICHTS
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€57,173
2024 · €121,733-€64,560
Equity
€687,142
2024 · €649,969+€37,173
Cash
€21,996
2024 · €9,311+€12,685
Balance sheet total
€1.7m
2024 · €1.6m+€23,391
Largest movements
Assets
- Tangible fixed assets -€50,612
down €50,612 (-5.0%), from €1.0m to €952,862
of which Land and buildings: -€50,161
- Receivables after one year +€35,000
up €35,000 (+19.4%), from €180,600 to €215,600
Equity and liabilities
- Other debts +€92,471
up €92,471 (+21.9%), from €422,789 to €515,260
- Debts after one year -€56,288
down €56,288 (-12.8%), from €438,470 to €382,182
- Tax, wage and social debts -€44,628
down €44,628 (-84.5%), from €52,820 to €8,192
of which Taxes: -€42,128
- Reserves +€37,173
up €37,173 (+7.6%), from €487,179 to €524,351
of which Distributable reserves: +€37,949
Income statement
- Gross operating margin -€89,920
down €89,920 (-35.1%), from €255,937 to €166,017
- Taxes -€27,747
down €27,747 (-55.1%), from €50,379 to €22,632
- Depreciation +€3,054
up €3,054 (+4.0%), from €75,854 to €78,907
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
€121,733
Gross operating margin
-€89,920
Depreciation
-€3,054
Other operating charges
-€1,526
Financial income
+€666
Financial charges
+€1,527
Taxes
+€27,747
Result 2025
€57,173
raises the resultlowers the result
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
+€119,621
Investment
-€28,295
Financing
-€78,640
Cash 2024
€9,311
From operations (derived)
+€119,621
Net result for the year
+€57,173
Depreciation
+€78,907
Receivables after one year
-€35,000
Receivables within one year
-€15,704
Deferred charges and accrued income
-€10,614
Provisions
-€400
Trade debts
-€2,584
Tax, wage and social debts
-€44,628
Other debts
+€92,471
Investment (derived)
-€28,295
Investment in fixed assets (net)
-€28,295
Financing
-€78,640
Debts after one year
-€56,288
Current portion of long-term debt
-€2,353
Contributions, distributions and other
-€20,000
Cash 2025
€21,996
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,647,009 | €1,670,400 | +€23,391 | +1.4% |
| Fixed assets | 21/28 | €1,254,695 | €1,204,083 | -€50,612 | -4.0% |
| Tangible fixed assets | 22/27 | €1,003,474 | €952,862 | -€50,612 | -5.0% |
| Land and buildings | 22 | €994,130 | €943,968 | -€50,161 | -5.0% |
| Plant, machinery and equipment | 23 | €9,344 | €8,894 | -€451 | -4.8% |
| Financial fixed assets | 28 | €251,221 | €251,221 | = | 0.0% |
| Current assets | 29/58 | €392,313 | €466,316 | +€74,003 | +18.9% |
| Amounts receivable after more than one year | 29 | €180,600 | €215,600 | +€35,000 | +19.4% |
| Other amounts receivable | 291 | €180,600 | €215,600 | +€35,000 | +19.4% |
| Amounts receivable within one year | 40/41 | €172,742 | €188,446 | +€15,704 | +9.1% |
| Trade receivables | 40 | €100 | €100 | = | 0.0% |
| Other amounts receivable | 41 | €172,642 | €188,346 | +€15,704 | +9.1% |
| Cash at bank and in hand | 54/58 | €9,311 | €21,996 | +€12,685 | +136% |
| Deferred charges and accrued income | 490/1 | €29,661 | €40,274 | +€10,614 | +35.8% |
| Total equity and liabilities | 10/49 | €1,647,009 | €1,670,400 | +€23,391 | +1.4% |
| Equity | 10/15 | €649,969 | €687,142 | +€37,173 | +5.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €487,179 | €524,351 | +€37,173 | +7.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,470 | €5,693 | -€776 | -12.0% |
| Distributable reserves | 133 | €474,509 | €512,458 | +€37,949 | +8.0% |
| Profit (loss) carried forward | 14 | €100,790 | €100,790 | = | 0.0% |
| Provisions and deferred taxes | 16 | €3,331 | €2,931 | -€400 | -12.0% |
| Deferred taxes | 168 | €3,331 | €2,931 | -€400 | -12.0% |
| Amounts payable | 17/49 | €993,708 | €980,327 | -€13,382 | -1.3% |
| Amounts payable after more than one year | 17 | €438,470 | €382,182 | -€56,288 | -12.8% |
| Financial debts | 170/4 | €438,470 | €382,182 | -€56,288 | -12.8% |
| Amounts payable within one year | 42/48 | €555,239 | €598,145 | +€42,906 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €76,974 | €74,621 | -€2,353 | -3.1% |
| Trade debts | 44 | €2,656 | €71 | -€2,584 | -97.3% |
| Suppliers | 440/4 | €2,656 | €71 | -€2,584 | -97.3% |
| Taxes, remuneration and social security | 45 | €52,820 | €8,192 | -€44,628 | -84.5% |
| Taxes | 450/3 | €50,320 | €8,192 | -€42,128 | -83.7% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €422,789 | €515,260 | +€92,471 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,854 | €78,907 | +€3,054 | +4.0% |
| Other operating charges | 640/8 | €8,823 | €10,350 | +€1,526 | +17.3% |
| Gross operating margin | 9900 | €255,937 | €166,017 | -€89,920 | -35.1% |
| Operating profit (loss) | 9901 | €171,260 | €76,760 | -€94,501 | -55.2% |
| Financial income | 75/76B | €11,875 | €12,541 | +€666 | +5.6% |
| Recurring financial income | 75 | €11,875 | €12,541 | +€666 | +5.6% |
| Financial charges | 65/66B | €11,423 | €9,896 | -€1,527 | -13.4% |
| Recurring financial charges | 65 | €11,423 | €9,896 | -€1,527 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €171,712 | €79,405 | -€92,308 | -53.8% |
| Transfer from deferred taxes | 780 | €400 | €400 | = | 0.0% |
| Income taxes | 67/77 | €50,379 | €22,632 | -€27,747 | -55.1% |
| Profit (loss) for the period | 9904 | €121,733 | €57,173 | -€64,560 | -53.0% |
| Transfer from tax-exempt reserves | 789 | €776 | €776 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,509 | €57,949 | -€64,560 | -52.7% |
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 16 October 2026 via checked.be.