JANSSEN-VAN POPPEL: 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-VAN POPPEL
Largest movements
- Receivables within one year +€7,147
up €7,147 (+5.7%), from €125,834 to €132,981
- Tangible fixed assets -€6,659
down €6,659 (-68.3%), from €9,751 to €3,092
of which Furniture and vehicles: -€5,141
- Reserves +€10,493
up €10,493 (+10.8%), from €97,438 to €107,931
- Current portion of long-term debt -€7,801
down €7,801 (-100%), from €7,801 to €0
- Short-term financial debts -€1,778
down €1,778 (-20.4%), from €8,722 to €6,944
- Gross operating margin -€17,657
down €17,657 (-46.5%), from €38,011 to €20,354
- Financial income +€6,763
up €6,763 (+13,032%), from €52 to €6,815
- Taxes -€1,424
down €1,424 (-26.2%), from €5,441 to €4,017
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 | €141,218 | €142,559 | +€1,341 | +0.9% |
| Fixed assets | 21/28 | €10,251 | €3,592 | -€6,659 | -65.0% |
| Tangible fixed assets | 22/27 | €9,751 | €3,092 | -€6,659 | -68.3% |
| Plant, machinery and equipment | 23 | €3,661 | €2,143 | -€1,518 | -41.5% |
| Furniture and vehicles | 24 | €6,090 | €949 | -€5,141 | -84.4% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €130,967 | €138,966 | +€8,000 | +6.1% |
| Stocks and contracts in progress | 3 | €219 | €535 | +€316 | +145% |
| Stocks | 30/36 | €219 | €535 | +€316 | +145% |
| Amounts receivable within one year | 40/41 | €125,834 | €132,981 | +€7,147 | +5.7% |
| Other amounts receivable | 41 | €125,834 | €132,981 | +€7,147 | +5.7% |
| Cash at bank and in hand | 54/58 | - | €1,299 | +€1,299 | |
| Deferred charges and accrued income | 490/1 | €4,914 | €4,152 | -€762 | -15.5% |
| Total equity and liabilities | 10/49 | €141,218 | €142,559 | +€1,341 | +0.9% |
| Equity | 10/15 | €122,479 | €132,973 | +€10,493 | +8.6% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €97,438 | €107,931 | +€10,493 | +10.8% |
| Distributable reserves | 133 | €97,438 | €107,931 | +€10,493 | +10.8% |
| Profit (loss) carried forward | 14 | €1,041 | €1,041 | +€0 | 0.0% |
| Amounts payable | 17/49 | €18,738 | €9,586 | -€9,152 | -48.8% |
| Amounts payable within one year | 42/48 | €18,738 | €9,586 | -€9,152 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €7,801 | €0 | -€7,801 | -100% |
| Financial debts | 43 | €8,722 | €6,944 | -€1,778 | -20.4% |
| Credit institutions | 430/8 | €8,722 | €6,944 | -€1,778 | -20.4% |
| Trade debts | 44 | €1,176 | €2,180 | +€1,004 | +85.3% |
| Suppliers | 440/4 | €1,176 | €2,180 | +€1,004 | +85.3% |
| Advances received on contracts in progress | 46 | €225 | €225 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €814 | €237 | -€577 | -70.9% |
| Taxes | 450/3 | €814 | €237 | -€577 | -70.9% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,608 | €7,625 | +€17 | +0.2% |
| Other operating charges | 640/8 | €1,646 | €1,631 | -€15 | -0.9% |
| Gross operating margin | 9900 | €38,011 | €20,354 | -€17,657 | -46.5% |
| Operating profit (loss) | 9901 | €28,757 | €11,098 | -€17,659 | -61.4% |
| Financial income | 75/76B | €52 | €6,815 | +€6,763 | +13,032% |
| Recurring financial income | 75 | €52 | €6,815 | +€6,763 | +13,032% |
| Financial charges | 65/66B | €3,429 | €3,402 | -€27 | -0.8% |
| Recurring financial charges | 65 | €3,429 | €3,402 | -€27 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €25,379 | €14,511 | -€10,869 | -42.8% |
| Income taxes | 67/77 | €5,441 | €4,017 | -€1,424 | -26.2% |
| Profit (loss) for the period | 9904 | €19,938 | €10,493 | -€9,445 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,938 | €10,493 | -€9,445 | -47.4% |
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 31 October 2026 via checked.be.