JANSSENS & Co: 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 & Co
Largest movements
- Cash -€15,355
down €15,355 (-77.0%), from €19,930 to €4,574
mainly Net result for the year (-€34,511) and Investment in fixed assets (net) (-€31,016)
- Receivables within one year -€10,919
down €10,919 (-96.2%), from €11,353 to €434
of which Other amounts receivable: -€8,309
- Tangible fixed assets +€10,798
up €10,798 (+14.3%), from €75,690 to €86,488
of which Plant, machinery and equipment: +€11,142
- Profit (loss) carried forward -€34,511
down €34,511 (-14.7%), from -€234,245 to -€268,755
- Other debts +€19,446
up €19,446 (+6.3%), from €310,873 to €330,319
- Depreciation +€16,063
up €16,063 (+387%), from €4,156 to €20,218
- Gross operating margin -€3,525
down €3,525 (-65.2%), from -€5,410 to -€8,934
- Financial charges +€3,315
up €3,315 (+224%), from €1,481 to €4,796
- Other operating charges -€618
down €618 (-52.4%), from €1,181 to €562
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 | €106,974 | €91,496 | -€15,477 | -14.5% |
| Fixed assets | 21/28 | €75,690 | €86,488 | +€10,798 | +14.3% |
| Tangible fixed assets | 22/27 | €75,690 | €86,488 | +€10,798 | +14.3% |
| Plant, machinery and equipment | 23 | €73,131 | €84,273 | +€11,142 | +15.2% |
| Furniture and vehicles | 24 | €2,560 | €2,215 | -€345 | -13.5% |
| Current assets | 29/58 | €31,283 | €5,008 | -€26,275 | -84.0% |
| Amounts receivable within one year | 40/41 | €11,353 | €434 | -€10,919 | -96.2% |
| Trade receivables | 40 | €2,805 | €194 | -€2,611 | -93.1% |
| Other amounts receivable | 41 | €8,549 | €240 | -€8,309 | -97.2% |
| Cash at bank and in hand | 54/58 | €19,930 | €4,574 | -€15,355 | -77.0% |
| Total equity and liabilities | 10/49 | €106,974 | €91,496 | -€15,477 | -14.5% |
| Equity | 10/15 | -€204,497 | -€239,008 | -€34,511 | -16.9% |
| Contributions | 10/11 | €29,747 | €29,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234,245 | -€268,755 | -€34,511 | -14.7% |
| Amounts payable | 17/49 | €311,471 | €330,504 | +€19,033 | +6.1% |
| Amounts payable within one year | 42/48 | €311,471 | €330,504 | +€19,033 | +6.1% |
| Trade debts | 44 | €598 | €186 | -€412 | -68.9% |
| Suppliers | 440/4 | €598 | €186 | -€412 | -68.9% |
| Other amounts payable | 47/48 | €310,873 | €330,319 | +€19,446 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €20,218 | +€16,063 | +387% |
| Other operating charges | 640/8 | €1,181 | €562 | -€618 | -52.4% |
| Gross operating margin | 9900 | -€5,410 | -€8,934 | -€3,525 | -65.2% |
| Operating profit (loss) | 9901 | -€10,746 | -€29,715 | -€18,969 | -177% |
| Financial charges | 65/66B | €1,481 | €4,796 | +€3,315 | +224% |
| Recurring financial charges | 65 | €1,481 | €4,796 | +€3,315 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€12,227 | -€34,511 | -€22,284 | -182% |
| Profit (loss) for the period | 9904 | -€12,227 | -€34,511 | -€22,284 | -182% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,227 | -€34,511 | -€22,284 | -182% |
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 29 October 2026 via checked.be.