Janssens Consultancy: 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 Consultancy
Largest movements
- Cash +€42,941
up €42,941 (+143%), from €30,079 to €73,021
mainly Net result for the year (+€30,499) and Depreciation (+€21,231)
- Tangible fixed assets -€21,231
down €21,231 (-2.9%), from €722,462 to €701,230
of which Land and buildings: -€20,874
- Receivables within one year -€13,029
down €13,029 (-38.1%), from €34,183 to €21,154
- Reserves +€30,499
up €30,499 (+7.9%), from €384,660 to €415,159
of which Distributable reserves: +€41,593
- Debts after one year -€27,866
down €27,866 (-78.9%), from €35,303 to €7,437
- Other debts +€18,497
up €18,497 (+232%), from €7,979 to €26,476
- Gross operating margin -€11,279
down €11,279 (-13.7%), from €82,379 to €71,100
- Taxes -€3,494
down €3,494 (-14.2%), from €24,653 to €21,159
- Other operating charges -€1,046
down €1,046 (-35.5%), from €2,949 to €1,902
- Financial charges -€962
down €962 (-32.2%), from €2,982 to €2,021
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €786,723 | €795,405 | +€8,681 | +1.1% |
| Fixed assets | 21/28 | €722,462 | €701,230 | -€21,231 | -2.9% |
| Tangible fixed assets | 22/27 | €722,462 | €701,230 | -€21,231 | -2.9% |
| Land and buildings | 22 | €721,804 | €700,930 | -€20,874 | -2.9% |
| Furniture and vehicles | 24 | €658 | €300 | -€358 | -54.4% |
| Current assets | 29/58 | €64,262 | €94,174 | +€29,913 | +46.5% |
| Amounts receivable within one year | 40/41 | €34,183 | €21,154 | -€13,029 | -38.1% |
| Trade receivables | 40 | €34,183 | €21,154 | -€13,029 | -38.1% |
| Cash at bank and in hand | 54/58 | €30,079 | €73,021 | +€42,941 | +143% |
| Total equity and liabilities | 10/49 | €786,723 | €795,405 | +€8,681 | +1.1% |
| Equity | 10/15 | €599,012 | €629,511 | +€30,499 | +5.1% |
| Contributions | 10/11 | €6,696 | €6,696 | = | 0.0% |
| Reserves | 13 | €384,660 | €415,159 | +€30,499 | +7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €166,698 | €155,604 | -€11,094 | -6.7% |
| Distributable reserves | 133 | €216,102 | €257,695 | +€41,593 | +19.2% |
| Profit (loss) carried forward | 14 | €207,656 | €207,656 | = | 0.0% |
| Provisions and deferred taxes | 16 | €85,837 | €80,124 | -€5,713 | -6.7% |
| Deferred taxes | 168 | €85,837 | €80,124 | -€5,713 | -6.7% |
| Amounts payable | 17/49 | €101,874 | €85,769 | -€16,105 | -15.8% |
| Amounts payable after more than one year | 17 | €35,303 | €7,437 | -€27,866 | -78.9% |
| Financial debts | 170/4 | €35,303 | €7,437 | -€27,866 | -78.9% |
| Amounts payable within one year | 42/48 | €66,571 | €78,333 | +€11,762 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €28,575 | €27,866 | -€708 | -2.5% |
| Trade debts | 44 | €451 | €86 | -€365 | -80.9% |
| Suppliers | 440/4 | €451 | €86 | -€365 | -80.9% |
| Taxes, remuneration and social security | 45 | €29,566 | €23,904 | -€5,662 | -19.2% |
| Taxes | 450/3 | €29,566 | €23,904 | -€5,662 | -19.2% |
| Other amounts payable | 47/48 | €7,979 | €26,476 | +€18,497 | +232% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,231 | €21,231 | = | 0.0% |
| Other operating charges | 640/8 | €2,949 | €1,902 | -€1,046 | -35.5% |
| Gross operating margin | 9900 | €82,379 | €71,100 | -€11,279 | -13.7% |
| Operating profit (loss) | 9901 | €58,199 | €47,966 | -€10,233 | -17.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,982 | €2,021 | -€962 | -32.2% |
| Recurring financial charges | 65 | €2,982 | €2,021 | -€962 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €55,217 | €45,946 | -€9,271 | -16.8% |
| Transfer from deferred taxes | 780 | €5,713 | €5,713 | = | 0.0% |
| Income taxes | 67/77 | €24,653 | €21,159 | -€3,494 | -14.2% |
| Profit (loss) for the period | 9904 | €36,276 | €30,499 | -€5,777 | -15.9% |
| Transfer from tax-exempt reserves | 789 | €11,094 | €11,094 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,370 | €41,593 | -€5,777 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.