JANSSENS: 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.
JANSSENS
Largest movements
- Receivables within one year -€16,388
down €16,388 (-48.9%), from €33,521 to €17,133
of which Trade receivables: -€16,503
- Cash +€12,112
up €12,112 (+182%), from €6,652 to €18,763
mainly Receivables within one year (+€16,388) and Net result for the year (+€9,055)
- Deferred charges and accrued income +€3,017
up €3,017, from €0 to €3,017
- Tangible fixed assets -€475
down €475 (-54.1%), from €878 to €403
of which Furniture and vehicles: -€475
- Reserves +€8,221
up €8,221 (+49.6%), from €16,571 to €24,791
of which Distributable reserves: +€8,221
- Other debts -€7,655
down €7,655 (-100%), from €7,655 to €0
- Trade debts -€4,956
down €4,956 (-36.9%), from €13,416 to €8,459
- Accrued charges and deferred income +€2,008
up €2,008 (+628%), from €320 to €2,328
- Profit (loss) carried forward +€835
up €835, from -€835 to €0
- Gross operating margin -€8,140
down €8,140 (-36.1%), from €22,581 to €14,440
- Taxes +€3,185
up €3,185 (+311%), from €1,022 to €4,207
- Other operating charges -€1,158
down €1,158 (-67.3%), from €1,719 to €562
- Depreciation -€422
down €422 (-47.0%), from €898 to €475
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 | €43,326 | €41,986 | -€1,340 | -3.1% |
| Fixed assets | 21/28 | €1,249 | €774 | -€475 | -38.0% |
| Tangible fixed assets | 22/27 | €878 | €403 | -€475 | -54.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €878 | €403 | -€475 | -54.1% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €371 | €371 | = | 0.0% |
| Current assets | 29/58 | €42,077 | €41,212 | -€865 | -2.1% |
| Stocks and contracts in progress | 3 | €1,904 | €2,298 | +€394 | +20.7% |
| Stocks | 30/36 | €1,904 | €2,298 | +€394 | +20.7% |
| Amounts receivable within one year | 40/41 | €33,521 | €17,133 | -€16,388 | -48.9% |
| Trade receivables | 40 | €28,956 | €12,454 | -€16,503 | -57.0% |
| Other amounts receivable | 41 | €4,564 | €4,679 | +€115 | +2.5% |
| Cash at bank and in hand | 54/58 | €6,652 | €18,763 | +€12,112 | +182% |
| Deferred charges and accrued income | 490/1 | €0 | €3,017 | +€3,017 | |
| Total equity and liabilities | 10/49 | €43,326 | €41,986 | -€1,340 | -3.1% |
| Equity | 10/15 | €21,936 | €30,991 | +€9,055 | +41.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,571 | €24,791 | +€8,221 | +49.6% |
| Non-distributable reserves | 130/1 | €1,115 | €1,115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,115 | €1,115 | = | 0.0% |
| Distributable reserves | 133 | €15,456 | €23,677 | +€8,221 | +53.2% |
| Profit (loss) carried forward | 14 | -€835 | €0 | +€835 | |
| Amounts payable | 17/49 | €21,390 | €10,994 | -€10,396 | -48.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,070 | €8,666 | -€12,404 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,416 | €8,459 | -€4,956 | -36.9% |
| Suppliers | 440/4 | €13,416 | €8,459 | -€4,956 | -36.9% |
| Taxes, remuneration and social security | 45 | €0 | €207 | +€207 | |
| Taxes | 450/3 | €0 | €207 | +€207 | |
| Other amounts payable | 47/48 | €7,655 | €0 | -€7,655 | -100% |
| Accrued charges and deferred income | 492/3 | €320 | €2,328 | +€2,008 | +628% |
| Non-recurring operating income | 76A | €236 | €2,480 | +€2,244 | +950% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €898 | €475 | -€422 | -47.0% |
| Other operating charges | 640/8 | €1,719 | €562 | -€1,158 | -67.3% |
| Non-recurring operating charges | 66A | €6,149 | €0 | -€6,149 | -100% |
| Gross operating margin | 9900 | €22,581 | €14,440 | -€8,140 | -36.1% |
| Operating profit (loss) | 9901 | €13,815 | €13,403 | -€411 | -3.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €350 | €141 | -€209 | -59.7% |
| Recurring financial charges | 65 | €350 | €141 | -€209 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €13,464 | €13,262 | -€202 | -1.5% |
| Income taxes | 67/77 | €1,022 | €4,207 | +€3,185 | +311% |
| Profit (loss) for the period | 9904 | €12,442 | €9,055 | -€3,386 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,442 | €9,055 | -€3,386 | -27.2% |
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 21 October 2026 via checked.be.