JANSSEN OPTICIENS: 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 OPTICIENS
Largest movements
- Tangible fixed assets +€139,881
up €139,881 (+39.4%), from €355,365 to €495,247
of which Plant, machinery and equipment: +€110,895
- Cash -€51,497
down €51,497 (-15.5%), from €332,804 to €281,307
mainly Investment in fixed assets (net) (-€170,613) and Contributions, distributions and other (-€125,000)
- Receivables within one year +€14,939
up €14,939 (+172%), from €8,685 to €23,624
of which Other amounts receivable: +€18,782
- Trade debts +€120,949
up €120,949 (+484%), from €24,978 to €145,927
- Other debts +€49,400
up €49,400 (+71.2%), from €69,350 to €118,750
- Reserves -€35,000
down €35,000 (-7.0%), from €500,960 to €465,960
of which Distributable reserves: -€35,000
- Debts after one year -€25,972
down €25,972 (-49.7%), from €52,234 to €26,261
- Depreciation +€24,885
up €24,885 (+333%), from €7,478 to €32,363
- Gross operating margin -€24,005
down €24,005 (-11.7%), from €205,991 to €181,987
- Taxes -€21,320
down €21,320 (-37.6%), from €56,694 to €35,374
- Staff costs +€6,810
up €6,810 (+62.6%), from €10,872 to €17,682
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 | €765,488 | €871,333 | +€105,844 | +13.8% |
| Fixed assets | 21/28 | €359,787 | €498,037 | +€138,250 | +38.4% |
| Intangible fixed assets | 21 | €4,422 | €2,791 | -€1,631 | -36.9% |
| Tangible fixed assets | 22/27 | €355,365 | €495,247 | +€139,881 | +39.4% |
| Land and buildings | 22 | €338,225 | €330,860 | -€7,365 | -2.2% |
| Plant, machinery and equipment | 23 | €8,406 | €119,301 | +€110,895 | +1,319% |
| Furniture and vehicles | 24 | €8,734 | €45,085 | +€36,351 | +416% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €405,701 | €373,295 | -€32,406 | -8.0% |
| Stocks and contracts in progress | 3 | €57,689 | €61,268 | +€3,579 | +6.2% |
| Stocks | 30/36 | €57,689 | €61,268 | +€3,579 | +6.2% |
| Amounts receivable within one year | 40/41 | €8,685 | €23,624 | +€14,939 | +172% |
| Trade receivables | 40 | €8,603 | €4,760 | -€3,843 | -44.7% |
| Other amounts receivable | 41 | €82 | €18,864 | +€18,782 | +22,796% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €332,804 | €281,307 | -€51,497 | -15.5% |
| Deferred charges and accrued income | 490/1 | €6,523 | €7,096 | +€573 | +8.8% |
| Total equity and liabilities | 10/49 | €765,488 | €871,333 | +€105,844 | +13.8% |
| Equity | 10/15 | €538,664 | €505,257 | -€33,408 | -6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500,960 | €465,960 | -€35,000 | -7.0% |
| Non-distributable reserves | 130/1 | €9,960 | €9,960 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,960 | €9,960 | = | 0.0% |
| Distributable reserves | 133 | €491,000 | €456,000 | -€35,000 | -7.1% |
| Profit (loss) carried forward | 14 | €19,104 | €20,697 | +€1,592 | +8.3% |
| Amounts payable | 17/49 | €226,824 | €366,076 | +€139,252 | +61.4% |
| Amounts payable after more than one year | 17 | €52,234 | €26,261 | -€25,972 | -49.7% |
| Financial debts | 170/4 | €52,234 | €26,261 | -€25,972 | -49.7% |
| Amounts payable within one year | 42/48 | €174,590 | €339,815 | +€165,224 | +94.6% |
| Current portion of amounts payable after more than one year | 42 | €25,687 | €25,972 | +€285 | +1.1% |
| Trade debts | 44 | €24,978 | €145,927 | +€120,949 | +484% |
| Suppliers | 440/4 | €24,978 | €145,927 | +€120,949 | +484% |
| Taxes, remuneration and social security | 45 | €54,575 | €49,165 | -€5,410 | -9.9% |
| Taxes | 450/3 | €53,375 | €47,965 | -€5,410 | -10.1% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €69,350 | €118,750 | +€49,400 | +71.2% |
| Remuneration, social security and pensions | 62 | €10,872 | €17,682 | +€6,810 | +62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,478 | €32,363 | +€24,885 | +333% |
| Other operating charges | 640/8 | €6,753 | €6,189 | -€564 | -8.3% |
| Gross operating margin | 9900 | €205,991 | €181,987 | -€24,005 | -11.7% |
| Operating profit (loss) | 9901 | €180,889 | €125,753 | -€55,136 | -30.5% |
| Financial income | 75/76B | €4,906 | €3,978 | -€928 | -18.9% |
| Recurring financial income | 75 | €4,906 | €3,978 | -€928 | -18.9% |
| Financial charges | 65/66B | €2,278 | €2,765 | +€487 | +21.4% |
| Recurring financial charges | 65 | €2,278 | €2,765 | +€487 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €183,517 | €126,966 | -€56,551 | -30.8% |
| Income taxes | 67/77 | €56,694 | €35,374 | -€21,320 | -37.6% |
| Profit (loss) for the period | 9904 | €126,823 | €91,592 | -€35,231 | -27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €126,823 | €91,592 | -€35,231 | -27.8% |
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 22 October 2026 via checked.be.