JANSSEN-MAES: 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-MAES
Largest movements
- Receivables within one year -€22,429
down €22,429 (-13.7%), from €163,700 to €141,272
- Profit (loss) carried forward +€99,761
up €99,761 (+107%), from €93,354 to €193,116
- Debts after one year -€68,958
down €68,958 (-10.8%), from €638,846 to €569,888
- Other debts -€66,710
down €66,710 (-30.1%), from €221,430 to €154,719
- Financial income +€4,950
up €4,950 (+8.2%), from €60,050 to €65,000
- Financial charges -€3,137
down €3,137 (-8.8%), from €35,778 to €32,641
- Depreciation +€824
up €824 (+138%), from €598 to €1,421
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 | €1,030,293 | €1,007,562 | -€22,731 | -2.2% |
| Fixed assets | 21/28 | €866,461 | €866,142 | -€319 | 0.0% |
| Tangible fixed assets | 22/27 | €6,461 | €6,142 | -€319 | -4.9% |
| Land and buildings | 22 | - | €1,093 | +€1,093 | |
| Furniture and vehicles | 24 | €6,461 | €5,049 | -€1,412 | -21.9% |
| Financial fixed assets | 28 | €860,000 | €860,000 | = | 0.0% |
| Current assets | 29/58 | €163,832 | €141,420 | -€22,412 | -13.7% |
| Amounts receivable within one year | 40/41 | €163,700 | €141,272 | -€22,429 | -13.7% |
| Other amounts receivable | 41 | €163,700 | €141,272 | -€22,429 | -13.7% |
| Cash at bank and in hand | 54/58 | €132 | €148 | +€17 | +12.7% |
| Total equity and liabilities | 10/49 | €1,030,293 | €1,007,562 | -€22,731 | -2.2% |
| Equity | 10/15 | €95,354 | €195,116 | +€99,761 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,354 | €193,116 | +€99,761 | +107% |
| Amounts payable | 17/49 | €934,939 | €812,446 | -€122,492 | -13.1% |
| Amounts payable after more than one year | 17 | €638,846 | €569,888 | -€68,958 | -10.8% |
| Financial debts | 170/4 | €638,846 | €569,888 | -€68,958 | -10.8% |
| Amounts payable within one year | 42/48 | €296,093 | €242,558 | -€53,535 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €65,732 | €68,956 | +€3,223 | +4.9% |
| Trade debts | 44 | €62 | €726 | +€664 | +1,064% |
| Suppliers | 440/4 | €62 | €726 | +€664 | +1,064% |
| Taxes, remuneration and social security | 45 | €8,868 | €18,157 | +€9,289 | +105% |
| Taxes | 450/3 | €8,868 | €18,157 | +€9,289 | +105% |
| Other amounts payable | 47/48 | €221,430 | €154,719 | -€66,710 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €1,421 | +€824 | +138% |
| Other operating charges | 640/8 | - | €336 | +€336 | |
| Gross operating margin | 9900 | €78,549 | €78,448 | -€101 | -0.1% |
| Operating profit (loss) | 9901 | €77,951 | €76,691 | -€1,260 | -1.6% |
| Financial income | 75/76B | €60,050 | €65,000 | +€4,950 | +8.2% |
| Recurring financial income | 75 | €60,050 | €65,000 | +€4,950 | +8.2% |
| Financial charges | 65/66B | €35,778 | €32,641 | -€3,137 | -8.8% |
| Recurring financial charges | 65 | €35,778 | €32,641 | -€3,137 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €102,223 | €109,050 | +€6,827 | +6.7% |
| Income taxes | 67/77 | €8,868 | €9,289 | +€420 | +4.7% |
| Profit (loss) for the period | 9904 | €93,354 | €99,761 | +€6,407 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,354 | €99,761 | +€6,407 | +6.9% |
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 25 October 2026 via checked.be.