Janssens Aline: 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 Aline
Largest movements
- Cash +€35,481
up €35,481 (+206%), from €17,184 to €52,665
mainly Other debts (+€54,854) and Net result for the year (+€37,280)
- Tangible fixed assets -€5,193
down €5,193 (-31.0%), from €16,758 to €11,565
- Receivables within one year -€1,558
down €1,558 (-12.5%), from €12,498 to €10,940
of which Other amounts receivable: -€5,331
- Other debts +€54,854
new in 2025: €54,854
- Reserves -€34,400
no longer reported in 2025 (was €34,400)
- Tax, wage and social debts +€13,485
up €13,485 (+445%), from €3,027 to €16,512
- Current portion of long-term debt -€3,025
down €3,025 (-66.4%), from €4,552 to €1,527
- Debts after one year -€1,527
no longer reported in 2025 (was €1,527)
- Gross operating margin +€8,352
up €8,352 (+16.5%), from €50,720 to €59,071
- Taxes +€5,245
up €5,245 (+49.9%), from €10,508 to €15,753
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 | €46,440 | €75,394 | +€28,954 | +62.3% |
| Fixed assets | 21/28 | €16,758 | €11,565 | -€5,193 | -31.0% |
| Tangible fixed assets | 22/27 | €16,758 | €11,565 | -€5,193 | -31.0% |
| Furniture and vehicles | 24 | €16,758 | €11,565 | -€5,193 | -31.0% |
| Current assets | 29/58 | €29,682 | €63,829 | +€34,147 | +115% |
| Amounts receivable within one year | 40/41 | €12,498 | €10,940 | -€1,558 | -12.5% |
| Trade receivables | 40 | €7,167 | €10,940 | +€3,773 | +52.6% |
| Other amounts receivable | 41 | €5,331 | - | -€5,331 | |
| Cash at bank and in hand | 54/58 | €17,184 | €52,665 | +€35,481 | +206% |
| Deferred charges and accrued income | 490/1 | - | €224 | +€224 | |
| Total equity and liabilities | 10/49 | €46,440 | €75,394 | +€28,954 | +62.3% |
| Equity | 10/15 | €36,900 | €2,500 | -€34,400 | -93.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €34,400 | - | -€34,400 | |
| Distributable reserves | 133 | €34,400 | - | -€34,400 | |
| Amounts payable | 17/49 | €9,539 | €72,894 | +€63,355 | +664% |
| Amounts payable after more than one year | 17 | €1,527 | - | -€1,527 | |
| Financial debts | 170/4 | €1,527 | - | -€1,527 | |
| Amounts payable within one year | 42/48 | €8,012 | €72,894 | +€64,882 | +810% |
| Current portion of amounts payable after more than one year | 42 | €4,552 | €1,527 | -€3,025 | -66.4% |
| Trade debts | 44 | €433 | - | -€433 | |
| Suppliers | 440/4 | €433 | - | -€433 | |
| Taxes, remuneration and social security | 45 | €3,027 | €16,512 | +€13,485 | +445% |
| Taxes | 450/3 | €3,027 | €16,512 | +€13,485 | +445% |
| Other amounts payable | 47/48 | - | €54,854 | +€54,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,193 | €5,193 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €50,720 | €59,071 | +€8,352 | +16.5% |
| Operating profit (loss) | 9901 | €45,021 | €53,359 | +€8,337 | +18.5% |
| Financial income | 75/76B | €180 | €20 | -€160 | -88.9% |
| Recurring financial income | 75 | €180 | €20 | -€160 | -88.9% |
| Financial charges | 65/66B | €293 | €346 | +€53 | +18.2% |
| Recurring financial charges | 65 | €293 | €346 | +€53 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €44,909 | €53,032 | +€8,124 | +18.1% |
| Income taxes | 67/77 | €10,508 | €15,753 | +€5,245 | +49.9% |
| Profit (loss) for the period | 9904 | €34,400 | €37,280 | +€2,879 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,400 | €37,280 | +€2,879 | +8.4% |
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 21 October 2026 via checked.be.