JANSSENS D.: 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 D.
Largest movements
- Tangible fixed assets -€81,168
down €81,168 (-3.0%), from €2.7m to €2.7m
of which Land and buildings: -€67,776
- Cash +€64,652
up €64,652 (+417%), from €15,507 to €80,159
mainly Depreciation (+€81,168) and Current investments (+€21,527)
- Debts after one year -€38,703
down €38,703 (-13.8%), from €280,493 to €241,790
- Purchases and services -€38,014
down €38,014 (-55.2%), from €68,876 to €30,862
- Financial charges -€33,883
down €33,883 (-71.8%), from €47,186 to €13,303
- Turnover -€19,069
down €19,069 (-12.0%), from €158,278 to €139,208
- Gross operating margin +€18,945
up €18,945 (+21.2%), from €89,401 to €108,346
- Depreciation +€17,964
up €17,964 (+28.4%), from €63,204 to €81,168
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 | €3,058,976 | €3,018,809 | -€40,167 | -1.3% |
| Fixed assets | 21/28 | €2,738,356 | €2,657,189 | -€81,168 | -3.0% |
| Tangible fixed assets | 22/27 | €2,738,356 | €2,657,189 | -€81,168 | -3.0% |
| Land and buildings | 22 | €2,674,997 | €2,607,221 | -€67,776 | -2.5% |
| Plant, machinery and equipment | 23 | €5,236 | €3,870 | -€1,366 | -26.1% |
| Furniture and vehicles | 24 | €58,123 | €46,097 | -€12,025 | -20.7% |
| Current assets | 29/58 | €320,619 | €361,620 | +€41,001 | +12.8% |
| Amounts receivable within one year | 40/41 | €2,124 | - | -€2,124 | |
| Other amounts receivable | 41 | €2,124 | - | -€2,124 | |
| Current investments | 50/53 | €302,988 | €281,461 | -€21,527 | -7.1% |
| Cash at bank and in hand | 54/58 | €15,507 | €80,159 | +€64,652 | +417% |
| Total equity and liabilities | 10/49 | €3,058,976 | €3,018,809 | -€40,167 | -1.3% |
| Equity | 10/15 | €2,455,679 | €2,456,508 | +€829 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €660,906 | €634,865 | -€26,041 | -3.9% |
| Tax-exempt reserves | 132 | €659,046 | €633,005 | -€26,041 | -4.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,776,173 | €1,803,042 | +€26,869 | +1.5% |
| Provisions and deferred taxes | 16 | €284,564 | €272,647 | -€11,918 | -4.2% |
| Deferred taxes | 168 | €284,564 | €272,647 | -€11,918 | -4.2% |
| Amounts payable | 17/49 | €318,732 | €289,654 | -€29,078 | -9.1% |
| Amounts payable after more than one year | 17 | €280,493 | €241,790 | -€38,703 | -13.8% |
| Financial debts | 170/4 | €280,493 | €241,790 | -€38,703 | -13.8% |
| Amounts payable within one year | 42/48 | €38,239 | €45,597 | +€7,358 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €37,895 | €38,703 | +€808 | +2.1% |
| Trade debts | 44 | €344 | €136 | -€208 | -60.6% |
| Suppliers | 440/4 | €344 | €136 | -€208 | -60.6% |
| Taxes, remuneration and social security | 45 | - | €3,259 | +€3,259 | |
| Taxes | 450/3 | - | €3,259 | +€3,259 | |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | - | €2,267 | +€2,267 | |
| Turnover | 70 | €158,278 | €139,208 | -€19,069 | -12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,876 | €30,862 | -€38,014 | -55.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,204 | €81,168 | +€17,964 | +28.4% |
| Other operating charges | 640/8 | €7,250 | €7,476 | +€226 | +3.1% |
| Gross operating margin | 9900 | €89,401 | €108,346 | +€18,945 | +21.2% |
| Operating profit (loss) | 9901 | €18,948 | €19,702 | +€755 | +4.0% |
| Financial income | 75/76B | €7,093 | €1,614 | -€5,479 | -77.2% |
| Recurring financial income | 75 | €7,093 | €1,614 | -€5,479 | -77.2% |
| Financial charges | 65/66B | €47,186 | €13,303 | -€33,883 | -71.8% |
| Recurring financial charges | 65 | €47,186 | €13,303 | -€33,883 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,145 | €8,013 | +€29,158 | |
| Transfer from deferred taxes | 780 | €11,918 | €11,918 | = | 0.0% |
| Income taxes | 67/77 | €13,942 | €13,243 | -€699 | -5.0% |
| Profit (loss) for the period | 9904 | -€23,169 | €6,688 | +€29,857 | |
| Transfer from tax-exempt reserves | 789 | €26,041 | €26,041 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,871 | €32,728 | +€29,857 | +1,040% |
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 27 October 2026 via checked.be.