JANSSEN MANAGEMENT SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€13,784
down €13,784 (-91.9%), from €15,007 to €1,223
of which Trade receivables: -€14,003
- Receivables after one year -€9,992
down €9,992 (-32.3%), from €30,916 to €20,924
- Cash +€9,143
up €9,143 (+313%), from €2,920 to €12,063
mainly Net result for the year (+€45,033) and Receivables within one year (+€13,784)
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Profit (loss) carried forward +€45,033
up €45,033 (+151%), from €29,889 to €74,922
- Tax, wage and social debts -€4,832
down €4,832 (-28.6%), from €16,889 to €12,057
- Trade debts -€2,215
down €2,215 (-36.4%), from €6,086 to €3,871
- Gross operating margin +€13,783
up €13,783 (+26.5%), from €51,946 to €65,729
- Taxes +€3,138
up €3,138 (+29.4%), from €10,676 to €13,814
- Staff costs +€2,561
new in 2025: €2,561
- Depreciation +€1,833
up €1,833 (+62.9%), from €2,914 to €4,747
- Financial charges -€927
down €927 (-60.9%), from €1,523 to €596
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 | €136,311 | €122,949 | -€13,362 | -9.8% |
| Fixed assets | 21/28 | €17,916 | €18,845 | +€929 | +5.2% |
| Tangible fixed assets | 22/27 | €17,916 | €18,845 | +€929 | +5.2% |
| Plant, machinery and equipment | 23 | €1,564 | €1,403 | -€161 | -10.3% |
| Furniture and vehicles | 24 | €230 | €1,873 | +€1,643 | +714% |
| Other tangible fixed assets | 26 | €16,122 | €15,569 | -€553 | -3.4% |
| Current assets | 29/58 | €118,395 | €104,104 | -€14,291 | -12.1% |
| Amounts receivable after more than one year | 29 | €30,916 | €20,924 | -€9,992 | -32.3% |
| Other amounts receivable | 291 | €30,916 | €20,924 | -€9,992 | -32.3% |
| Amounts receivable within one year | 40/41 | €15,007 | €1,223 | -€13,784 | -91.9% |
| Trade receivables | 40 | €15,000 | €997 | -€14,003 | -93.4% |
| Other amounts receivable | 41 | €7 | €226 | +€219 | +3,129% |
| Current investments | 50/53 | €65,029 | €65,044 | +€15 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,920 | €12,063 | +€9,143 | +313% |
| Deferred charges and accrued income | 490/1 | €4,523 | €4,850 | +€327 | +7.2% |
| Total equity and liabilities | 10/49 | €136,311 | €122,949 | -€13,362 | -9.8% |
| Equity | 10/15 | €58,498 | €103,531 | +€45,033 | +77.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,009 | €10,009 | = | 0.0% |
| Distributable reserves | 133 | €10,009 | €10,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,889 | €74,922 | +€45,033 | +151% |
| Amounts payable | 17/49 | €77,813 | €19,418 | -€58,395 | -75.0% |
| Amounts payable within one year | 42/48 | €77,813 | €19,418 | -€58,395 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €4,275 | €3,408 | -€867 | -20.3% |
| Financial debts | 43 | €563 | €82 | -€481 | -85.4% |
| Credit institutions | 430/8 | €563 | €82 | -€481 | -85.4% |
| Trade debts | 44 | €6,086 | €3,871 | -€2,215 | -36.4% |
| Suppliers | 440/4 | €6,086 | €3,871 | -€2,215 | -36.4% |
| Taxes, remuneration and social security | 45 | €16,889 | €12,057 | -€4,832 | -28.6% |
| Taxes | 450/3 | €16,889 | €12,057 | -€4,832 | -28.6% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Remuneration, social security and pensions | 62 | - | €2,561 | +€2,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,914 | €4,747 | +€1,833 | +62.9% |
| Other operating charges | 640/8 | €1,345 | €419 | -€926 | -68.8% |
| Gross operating margin | 9900 | €51,946 | €65,729 | +€13,783 | +26.5% |
| Operating profit (loss) | 9901 | €47,687 | €58,002 | +€10,315 | +21.6% |
| Financial income | 75/76B | €642 | €1,441 | +€799 | +124% |
| Recurring financial income | 75 | €642 | €1,441 | +€799 | +124% |
| Financial charges | 65/66B | €1,523 | €596 | -€927 | -60.9% |
| Recurring financial charges | 65 | €1,523 | €596 | -€927 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €46,806 | €58,847 | +€12,041 | +25.7% |
| Income taxes | 67/77 | €10,676 | €13,814 | +€3,138 | +29.4% |
| Profit (loss) for the period | 9904 | €36,130 | €45,033 | +€8,903 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,130 | €45,033 | +€8,903 | +24.6% |
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 23 October 2026 via checked.be.