JANSSEN & RENS: 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 & RENS
Largest movements
- Current investments +€84,268
up €84,268 (+8.8%), from €959,573 to €1.0m
- Receivables after one year +€50,000
new in 2025: €50,000
- Tangible fixed assets +€25,716
up €25,716 (+7.3%), from €354,094 to €379,810
of which Furniture and vehicles: +€43,496
- Reserves +€239,350
up €239,350 (+13.8%), from €1.7m to €2.0m
of which Distributable reserves: +€396,397
- Other debts -€27,925
down €27,925 (-7.0%), from €398,770 to €370,845
- Financial charges -€494,311
down €494,311 (-95.4%), from €518,221 to €23,910
of which Non-recurring financial charges: -€500,000
- Gross operating margin +€31,602
up €31,602 (+12.5%), from €252,663 to €284,265
- Financial income -€12,125
down €12,125 (-30.3%), from €39,961 to €27,836
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 | €2,243,970 | €2,420,664 | +€176,694 | +7.9% |
| Fixed assets | 21/28 | €448,006 | €473,722 | +€25,716 | +5.7% |
| Tangible fixed assets | 22/27 | €354,094 | €379,810 | +€25,716 | +7.3% |
| Land and buildings | 22 | €324,956 | €307,176 | -€17,780 | -5.5% |
| Furniture and vehicles | 24 | €29,138 | €72,634 | +€43,496 | +149% |
| Financial fixed assets | 28 | €93,912 | €93,912 | = | 0.0% |
| Current assets | 29/58 | €1,795,964 | €1,946,942 | +€150,978 | +8.4% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Trade receivables | 290 | - | €50,000 | +€50,000 | |
| Amounts receivable within one year | 40/41 | €685,171 | €682,436 | -€2,735 | -0.4% |
| Trade receivables | 40 | €170 | - | -€170 | |
| Other amounts receivable | 41 | €685,001 | €682,436 | -€2,565 | -0.4% |
| Current investments | 50/53 | €959,573 | €1,043,841 | +€84,268 | +8.8% |
| Cash at bank and in hand | 54/58 | €119,947 | €139,846 | +€19,899 | +16.6% |
| Deferred charges and accrued income | 490/1 | €31,273 | €30,819 | -€454 | -1.5% |
| Total equity and liabilities | 10/49 | €2,243,970 | €2,420,664 | +€176,694 | +7.9% |
| Equity | 10/15 | €1,759,791 | €1,999,141 | +€239,350 | +13.6% |
| Contributions | 10/11 | €22,800 | €22,800 | = | 0.0% |
| Reserves | 13 | €1,736,991 | €1,976,341 | +€239,350 | +13.8% |
| Tax-exempt reserves | 132 | €157,047 | - | -€157,047 | |
| Distributable reserves | 133 | €1,579,944 | €1,976,341 | +€396,397 | +25.1% |
| Amounts payable | 17/49 | €484,179 | €421,523 | -€62,656 | -12.9% |
| Amounts payable after more than one year | 17 | €21,330 | - | -€21,330 | |
| Financial debts | 170/4 | €21,330 | - | -€21,330 | |
| Amounts payable within one year | 42/48 | €434,140 | €393,884 | -€40,256 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €34,671 | €21,330 | -€13,341 | -38.5% |
| Trade debts | 44 | €699 | €1,708 | +€1,009 | +144% |
| Suppliers | 440/4 | €699 | €1,708 | +€1,009 | +144% |
| Other amounts payable | 47/48 | €398,770 | €370,845 | -€27,925 | -7.0% |
| Accrued charges and deferred income | 492/3 | €28,709 | €27,639 | -€1,070 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,761 | €42,983 | +€2,222 | +5.5% |
| Other operating charges | 640/8 | €6,629 | €5,604 | -€1,025 | -15.5% |
| Gross operating margin | 9900 | €252,663 | €284,265 | +€31,602 | +12.5% |
| Operating profit (loss) | 9901 | €205,273 | €235,678 | +€30,405 | +14.8% |
| Financial income | 75/76B | €39,961 | €27,836 | -€12,125 | -30.3% |
| Recurring financial income | 75 | €39,961 | €27,836 | -€12,125 | -30.3% |
| Financial charges | 65/66B | €518,221 | €23,910 | -€494,311 | -95.4% |
| Recurring financial charges | 65 | €18,221 | €23,910 | +€5,689 | +31.2% |
| Non-recurring financial charges | 66B | €500,000 | - | -€500,000 | |
| Profit (loss) for the period before taxes | 9903 | -€272,987 | €239,605 | +€512,592 | |
| Income taxes | 67/77 | €242 | €255 | +€13 | +5.2% |
| Profit (loss) for the period | 9904 | -€273,229 | €239,350 | +€512,579 | |
| Transfer from tax-exempt reserves | 789 | - | €157,047 | +€157,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€273,229 | €396,397 | +€669,626 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.