JANSSENS CHRIS: 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 CHRIS
Largest movements
- Cash +€52,434
up €52,434 (+42.5%), from €123,355 to €175,788
mainly Net result for the year (+€47,711) and Receivables within one year (+€42,535)
- Receivables within one year -€42,535
down €42,535 (-18.6%), from €228,512 to €185,978
of which Trade receivables: -€34,530
- Tangible fixed assets -€18,468
down €18,468 (-18.3%), from €100,935 to €82,467
of which Plant, machinery and equipment: -€13,759
- Deferred charges and accrued income +€9,384
up €9,384 (+5.8%), from €160,453 to €169,837
- Reserves +€47,711
up €47,711 (+14.2%), from €335,460 to €383,172
of which Distributable reserves: +€47,711
- Other debts -€40,305
down €40,305 (-47.8%), from €84,272 to €43,967
- Trade debts -€20,794
down €20,794 (-37.3%), from €55,677 to €34,883
- Tax, wage and social debts +€13,286
up €13,286 (+14.0%), from €94,774 to €108,060
of which Taxes: +€11,101
- Staff costs -€3,920
down €3,920 (-6.4%), from €61,413 to €57,493
- Taxes +€2,768
up €2,768 (+13.3%), from €20,839 to €23,606
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €614,783 | €614,681 | -€102 | 0.0% |
| Fixed assets | 21/28 | €102,464 | €83,079 | -€19,385 | -18.9% |
| Intangible fixed assets | 21 | €1,528 | €611 | -€917 | -60.0% |
| Tangible fixed assets | 22/27 | €100,935 | €82,467 | -€18,468 | -18.3% |
| Land and buildings | 22 | €36,576 | €31,867 | -€4,709 | -12.9% |
| Plant, machinery and equipment | 23 | €64,359 | €50,601 | -€13,759 | -21.4% |
| Current assets | 29/58 | €512,320 | €531,602 | +€19,283 | +3.8% |
| Amounts receivable within one year | 40/41 | €228,512 | €185,978 | -€42,535 | -18.6% |
| Trade receivables | 40 | €88,031 | €53,502 | -€34,530 | -39.2% |
| Other amounts receivable | 41 | €140,481 | €132,476 | -€8,005 | -5.7% |
| Cash at bank and in hand | 54/58 | €123,355 | €175,788 | +€52,434 | +42.5% |
| Deferred charges and accrued income | 490/1 | €160,453 | €169,837 | +€9,384 | +5.8% |
| Total equity and liabilities | 10/49 | €614,783 | €614,681 | -€102 | 0.0% |
| Equity | 10/15 | €354,060 | €401,772 | +€47,711 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €335,460 | €383,172 | +€47,711 | +14.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €333,600 | €381,312 | +€47,711 | +14.3% |
| Amounts payable | 17/49 | €260,723 | €212,909 | -€47,814 | -18.3% |
| Amounts payable within one year | 42/48 | €260,723 | €212,909 | -€47,814 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €26,000 | €26,000 | = | 0.0% |
| Trade debts | 44 | €55,677 | €34,883 | -€20,794 | -37.3% |
| Suppliers | 440/4 | €55,677 | €34,883 | -€20,794 | -37.3% |
| Taxes, remuneration and social security | 45 | €94,774 | €108,060 | +€13,286 | +14.0% |
| Taxes | 450/3 | €92,741 | €103,842 | +€11,101 | +12.0% |
| Remuneration and social security | 454/9 | €2,034 | €4,218 | +€2,185 | +107% |
| Other amounts payable | 47/48 | €84,272 | €43,967 | -€40,305 | -47.8% |
| Remuneration, social security and pensions | 62 | €61,413 | €57,493 | -€3,920 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,437 | €19,385 | +€948 | +5.1% |
| Other operating charges | 640/8 | €1,469 | €695 | -€773 | -52.7% |
| Gross operating margin | 9900 | €148,377 | €149,333 | +€956 | +0.6% |
| Operating profit (loss) | 9901 | €67,059 | €71,760 | +€4,701 | +7.0% |
| Financial income | 75/76B | €0 | €69 | +€69 | +98,657% |
| Recurring financial income | 75 | €0 | €69 | +€69 | +98,657% |
| Financial charges | 65/66B | €804 | €511 | -€293 | -36.4% |
| Recurring financial charges | 65 | €804 | €511 | -€293 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €66,255 | €71,318 | +€5,063 | +7.6% |
| Income taxes | 67/77 | €20,839 | €23,606 | +€2,768 | +13.3% |
| Profit (loss) for the period | 9904 | €45,416 | €47,711 | +€2,295 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,416 | €47,711 | +€2,295 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.