JANSSEN ROGER CONSTRUCTIES: 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 ROGER CONSTRUCTIES
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€168,375
up €168,375 (+57.6%), from €292,439 to €460,814
mainly Current investments (+€200,000) and Net result for the year (+€110,858)
- Receivables within one year +€28,430
up €28,430 (+43.6%), from €65,137 to €93,566
of which Trade receivables: +€29,653
- Tangible fixed assets -€27,406
down €27,406 (-12.4%), from €221,282 to €193,876
of which Furniture and vehicles: -€19,365
- Debts after one year -€34,150
down €34,150 (-48.8%), from €69,991 to €35,841
- Reserves +€18,858
up €18,858 (+3.4%), from €549,049 to €567,907
- Tax, wage and social debts -€8,794
down €8,794 (-65.9%), from €13,339 to €4,544
of which Taxes: -€7,610
- Write-downs -€6,079
down €6,079 (-66.5%), from €9,139 to €3,060
- Financial income +€4,170
up €4,170 (+210.5%), from €1,981 to €6,151
- Gross operating margin -€3,725
down €3,725 (-1.5%), from €253,674 to €249,949
- Depreciation -€2,703
down €2,703 (-6.8%), from €39,551 to €36,847
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.
Cash bridge derived
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 | €829,488 | €800,987 | -€28,501 | -3.4% |
| Fixed assets | 21/28 | €221,282 | €193,876 | -€27,406 | -12.4% |
| Tangible fixed assets | 22/27 | €221,282 | €193,876 | -€27,406 | -12.4% |
| Land and buildings | 22 | €123,512 | €114,932 | -€8,581 | -6.9% |
| Plant, machinery and equipment | 23 | €47,719 | €48,259 | +€539 | +1.1% |
| Furniture and vehicles | 24 | €50,050 | €30,685 | -€19,365 | -38.7% |
| Current assets | 29/58 | €608,206 | €607,112 | -€1,095 | -0.2% |
| Stocks and contracts in progress | 3 | €50,630 | €50,280 | -€350 | -0.7% |
| Stocks | 30/36 | €50,630 | €50,280 | -€350 | -0.7% |
| Amounts receivable within one year | 40/41 | €65,137 | €93,566 | +€28,430 | +43.6% |
| Trade receivables | 40 | €48,387 | €78,039 | +€29,653 | +61.3% |
| Other amounts receivable | 41 | €16,750 | €15,527 | -€1,223 | -7.3% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €292,439 | €460,814 | +€168,375 | +57.6% |
| Deferred charges and accrued income | 490/1 | - | €2,451 | +€2,451 | |
| Total equity and liabilities | 10/49 | €829,488 | €800,987 | -€28,501 | -3.4% |
| Equity | 10/15 | €580,036 | €598,894 | +€18,858 | +3.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Contributions outside capital | 11 | €30,987 | €30,987 | = | 0.0% |
| Other | 1109/19 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €549,049 | €567,907 | +€18,858 | +3.4% |
| Distributable reserves | 133 | €549,049 | €567,907 | +€18,858 | +3.4% |
| Amounts payable | 17/49 | €249,452 | €202,093 | -€47,359 | -19.0% |
| Amounts payable after more than one year | 17 | €69,991 | €35,841 | -€34,150 | -48.8% |
| Financial debts | 170/4 | €69,991 | €35,841 | -€34,150 | -48.8% |
| Amounts payable within one year | 42/48 | €179,462 | €166,252 | -€13,209 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €36,616 | €32,650 | -€3,966 | -10.8% |
| Trade debts | 44 | €42,725 | €35,410 | -€7,315 | -17.1% |
| Suppliers | 440/4 | €42,725 | €35,410 | -€7,315 | -17.1% |
| Taxes, remuneration and social security | 45 | €13,339 | €4,544 | -€8,794 | -65.9% |
| Taxes | 450/3 | €7,610 | - | -€7,610 | |
| Remuneration and social security | 454/9 | €5,729 | €4,544 | -€1,184 | -20.7% |
| Other amounts payable | 47/48 | €86,782 | €93,648 | +€6,867 | +7.9% |
| Remuneration, social security and pensions | 62 | €93,083 | €93,187 | +€104 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,551 | €36,847 | -€2,703 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,139 | €3,060 | -€6,079 | -66.5% |
| Other operating charges | 640/8 | €654 | €1,235 | +€581 | +88.9% |
| Gross operating margin | 9900 | €253,674 | €249,949 | -€3,725 | -1.5% |
| Operating profit (loss) | 9901 | €111,248 | €115,621 | +€4,372 | +3.9% |
| Financial income | 75/76B | €1,981 | €6,151 | +€4,170 | +210.5% |
| Recurring financial income | 75 | €1,981 | €6,151 | +€4,170 | +210.5% |
| Financial charges | 65/66B | €3,975 | €3,301 | -€674 | -17.0% |
| Recurring financial charges | 65 | €3,975 | €3,301 | -€674 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €109,254 | €118,471 | +€9,217 | +8.4% |
| Income taxes | 67/77 | €8,177 | €7,612 | -€565 | -6.9% |
| Profit (loss) for the period | 9904 | €101,076 | €110,858 | +€9,782 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,076 | €110,858 | +€9,782 | +9.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.