Janssens Constructions: 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 Constructions
Largest movements
- Receivables within one year +€83,404
up €83,404 (+324%), from €25,761 to €109,165
of which Other amounts receivable: +€68,589
- Tangible fixed assets -€9,155
down €9,155 (-39.9%), from €22,964 to €13,809
of which Furniture and vehicles: -€6,218
- Profit (loss) carried forward +€78,951
up €78,951, from -€13,829 to €65,121
- Trade debts -€20,865
down €20,865 (-69.7%), from €29,933 to €9,069
- Tax, wage and social debts +€16,537
up €16,537 (+1,643%), from €1,006 to €17,543
- Gross operating margin +€81,815
up €81,815 (+312%), from €26,221 to €108,035
- Taxes +€16,571
new in 2025: €16,571
- Depreciation +€2,302
up €2,302 (+28.7%), from €8,035 to €10,337
- Financial charges +€1,530
up €1,530 (+325%), from €471 to €2,001
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,724 | €122,973 | +€74,249 | +152% |
| Fixed assets | 21/28 | €22,964 | €13,809 | -€9,155 | -39.9% |
| Tangible fixed assets | 22/27 | €22,964 | €13,809 | -€9,155 | -39.9% |
| Plant, machinery and equipment | 23 | €7,513 | €4,576 | -€2,938 | -39.1% |
| Furniture and vehicles | 24 | €15,450 | €9,233 | -€6,218 | -40.2% |
| Current assets | 29/58 | €25,761 | €109,165 | +€83,404 | +324% |
| Amounts receivable within one year | 40/41 | €25,761 | €109,165 | +€83,404 | +324% |
| Trade receivables | 40 | €7,646 | €22,461 | +€14,816 | +194% |
| Other amounts receivable | 41 | €18,115 | €86,704 | +€68,589 | +379% |
| Total equity and liabilities | 10/49 | €48,724 | €122,973 | +€74,249 | +152% |
| Equity | 10/15 | €10,503 | €89,454 | +€78,951 | +752% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,733 | €5,733 | = | 0.0% |
| Distributable reserves | 133 | €5,733 | €5,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,829 | €65,121 | +€78,951 | |
| Amounts payable | 17/49 | €38,221 | €33,519 | -€4,702 | -12.3% |
| Amounts payable within one year | 42/48 | €38,221 | €33,519 | -€4,702 | -12.3% |
| Financial debts | 43 | €7,282 | €6,908 | -€374 | -5.1% |
| Credit institutions | 430/8 | €7,282 | €6,908 | -€374 | -5.1% |
| Trade debts | 44 | €29,933 | €9,069 | -€20,865 | -69.7% |
| Suppliers | 440/4 | €29,933 | €9,069 | -€20,865 | -69.7% |
| Taxes, remuneration and social security | 45 | €1,006 | €17,543 | +€16,537 | +1,643% |
| Taxes | 450/3 | €1,006 | €17,543 | +€16,537 | +1,643% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,035 | €10,337 | +€2,302 | +28.7% |
| Other operating charges | 640/8 | €828 | €350 | -€478 | -57.7% |
| Gross operating margin | 9900 | €26,221 | €108,035 | +€81,815 | +312% |
| Operating profit (loss) | 9901 | €17,358 | €97,348 | +€79,990 | +461% |
| Financial income | 75/76B | €6 | €174 | +€168 | +2,638% |
| Recurring financial income | 75 | €6 | €174 | +€168 | +2,638% |
| Financial charges | 65/66B | €471 | €2,001 | +€1,530 | +325% |
| Recurring financial charges | 65 | €471 | €2,001 | +€1,530 | +325% |
| Profit (loss) for the period before taxes | 9903 | €16,894 | €95,522 | +€78,628 | +465% |
| Income taxes | 67/77 | - | €16,571 | +€16,571 | |
| Profit (loss) for the period | 9904 | €16,894 | €78,951 | +€62,057 | +367% |
| Profit (loss) for the period to be appropriated | 9905 | €16,894 | €78,951 | +€62,057 | +367% |
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 17 October 2026 via checked.be.