Janssen Management & Beheer: 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 Management & Beheer
Largest movements
- Cash +€588,079
up €588,079 (+273%), from €215,681 to €803,760
mainly Net result for the year (+€1.7m) and Receivables within one year (+€326,032)
- Receivables within one year -€326,032
down €326,032 (-11.4%), from €2.9m to €2.5m
of which Other amounts receivable: -€323,881
- Tangible fixed assets +€149,004
up €149,004 (+9.1%), from €1.6m to €1.8m
of which Furniture and vehicles: +€110,511
- Profit (loss) carried forward +€1.7m
up €1.7m, from -€235,734 to €1.4m
- Other debts -€1.3m
down €1.3m (-30.0%), from €4.3m to €3.0m
- Financial income +€1.8m
up €1.8m (+2,896%), from €62,516 to €1.9m
- Financial charges +€85,163
up €85,163 (+511%), from €16,678 to €101,841
- Gross operating margin -€38,026
down €38,026, from €10,973 to -€27,054
- Depreciation +€27,897
up €27,897 (+50.7%), from €54,979 to €82,876
- Taxes +€1,495
up €1,495 (+553%), from €270 to €1,765
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 | €4,735,694 | €5,159,567 | +€423,874 | +9.0% |
| Fixed assets | 21/28 | €1,644,895 | €1,793,898 | +€149,004 | +9.1% |
| Tangible fixed assets | 22/27 | €1,642,895 | €1,791,898 | +€149,004 | +9.1% |
| Land and buildings | 22 | €1,513,849 | €1,510,697 | -€3,152 | -0.2% |
| Plant, machinery and equipment | 23 | €53,657 | €95,301 | +€41,644 | +77.6% |
| Furniture and vehicles | 24 | €75,389 | €185,901 | +€110,511 | +147% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €3,090,799 | €3,365,669 | +€274,870 | +8.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,859,631 | €2,533,599 | -€326,032 | -11.4% |
| Trade receivables | 40 | €6,504 | €4,354 | -€2,150 | -33.1% |
| Other amounts receivable | 41 | €2,853,127 | €2,529,245 | -€323,881 | -11.4% |
| Cash at bank and in hand | 54/58 | €215,681 | €803,760 | +€588,079 | +273% |
| Deferred charges and accrued income | 490/1 | €15,487 | €28,310 | +€12,823 | +82.8% |
| Total equity and liabilities | 10/49 | €4,735,694 | €5,159,567 | +€423,874 | +9.0% |
| Equity | 10/15 | -€215,274 | €1,438,804 | +€1.7m | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,734 | €1,418,344 | +€1.7m | |
| Amounts payable | 17/49 | €4,950,968 | €3,720,764 | -€1.2m | -24.8% |
| Amounts payable after more than one year | 17 | €599,864 | €629,698 | +€29,834 | +5.0% |
| Financial debts | 170/4 | €599,864 | €629,698 | +€29,834 | +5.0% |
| Amounts payable within one year | 42/48 | €4,348,760 | €3,088,612 | -€1.3m | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €58,766 | €80,732 | +€21,966 | +37.4% |
| Trade debts | 44 | €0 | €1,880 | +€1,880 | |
| Suppliers | 440/4 | €0 | €1,880 | +€1,880 | |
| Taxes, remuneration and social security | 45 | €270 | €1,313 | +€1,043 | +386% |
| Taxes | 450/3 | €270 | €1,313 | +€1,043 | +386% |
| Other amounts payable | 47/48 | €4,289,724 | €3,004,686 | -€1.3m | -30.0% |
| Accrued charges and deferred income | 492/3 | €2,343 | €2,454 | +€111 | +4.7% |
| Non-recurring operating income | 76A | €4,209 | €0 | -€4,209 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,979 | €82,876 | +€27,897 | +50.7% |
| Other operating charges | 640/8 | €3,374 | €4,468 | +€1,095 | +32.4% |
| Non-recurring operating charges | 66A | €0 | €750 | +€750 | |
| Gross operating margin | 9900 | €10,973 | -€27,054 | -€38,026 | |
| Operating profit (loss) | 9901 | -€47,380 | -€115,148 | -€67,768 | -143% |
| Financial income | 75/76B | €62,516 | €1,872,832 | +€1.8m | +2,896% |
| Recurring financial income | 75 | €62,516 | €1,872,832 | +€1.8m | +2,896% |
| Financial charges | 65/66B | €16,678 | €101,841 | +€85,163 | +511% |
| Recurring financial charges | 65 | €16,678 | €101,841 | +€85,163 | +511% |
| Profit (loss) for the period before taxes | 9903 | -€1,542 | €1,655,843 | +€1.7m | |
| Income taxes | 67/77 | €270 | €1,765 | +€1,495 | +553% |
| Profit (loss) for the period | 9904 | -€1,812 | €1,654,078 | +€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,812 | €1,654,078 | +€1.7m |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.