JANSSENS DANIEL: 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 DANIEL
Largest movements
- Tangible fixed assets -€49,150
down €49,150 (-2.7%), from €1.8m to €1.8m
- Cash +€20,552
up €20,552 (+25.4%), from €80,885 to €101,436
mainly Depreciation (+€49,150) and Net result for the year (+€32,175)
- Debts after one year -€58,645
down €58,645 (-33.7%), from €173,795 to €115,150
- Profit (loss) carried forward +€31,275
up €31,275 (+2.1%), from €1.5m to €1.5m
- Purchases and services +€19,553
up €19,553 (+214%), from €9,143 to €28,696
- Gross operating margin -€13,369
down €13,369 (-11.6%), from €115,204 to €101,835
- Turnover +€6,185
up €6,185 (+5.0%), from €124,346 to €130,531
- Taxes -€3,510
down €3,510 (-24.5%), from €14,328 to €10,818
- Financial income -€1,730
down €1,730 (-71.3%), from €2,425 to €695
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 | €1,901,976 | €1,876,268 | -€25,708 | -1.4% |
| Fixed assets | 21/28 | €1,807,059 | €1,757,909 | -€49,150 | -2.7% |
| Tangible fixed assets | 22/27 | €1,807,059 | €1,757,909 | -€49,150 | -2.7% |
| Land and buildings | 22 | €1,807,059 | €1,757,909 | -€49,150 | -2.7% |
| Current assets | 29/58 | €94,917 | €118,359 | +€23,442 | +24.7% |
| Amounts receivable within one year | 40/41 | - | €2,890 | +€2,890 | |
| Other amounts receivable | 41 | - | €2,890 | +€2,890 | |
| Current investments | 50/53 | €14,032 | €14,032 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €80,885 | €101,436 | +€20,552 | +25.4% |
| Total equity and liabilities | 10/49 | €1,901,976 | €1,876,268 | -€25,708 | -1.4% |
| Equity | 10/15 | €1,669,239 | €1,700,513 | +€31,275 | +1.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €159,636 | €159,636 | = | 0.0% |
| Distributable reserves | 133 | €159,636 | €159,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,491,011 | €1,522,285 | +€31,275 | +2.1% |
| Amounts payable | 17/49 | €232,737 | €175,755 | -€56,982 | -24.5% |
| Amounts payable after more than one year | 17 | €173,795 | €115,150 | -€58,645 | -33.7% |
| Financial debts | 170/4 | €173,795 | €115,150 | -€58,645 | -33.7% |
| Amounts payable within one year | 42/48 | €58,942 | €59,700 | +€758 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €58,008 | €58,645 | +€637 | +1.1% |
| Trade debts | 44 | - | €155 | +€155 | |
| Suppliers | 440/4 | - | €155 | +€155 | |
| Taxes, remuneration and social security | 45 | €351 | €270 | -€81 | -23.0% |
| Taxes | 450/3 | €351 | €270 | -€81 | -23.0% |
| Other amounts payable | 47/48 | €583 | €630 | +€47 | +8.0% |
| Accrued charges and deferred income | 492/3 | - | €905 | +€905 | |
| Turnover | 70 | €124,346 | €130,531 | +€6,185 | +5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €9,143 | €28,696 | +€19,553 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,223 | €49,150 | -€73 | -0.1% |
| Other operating charges | 640/8 | €7,674 | €7,911 | +€237 | +3.1% |
| Gross operating margin | 9900 | €115,204 | €101,835 | -€13,369 | -11.6% |
| Operating profit (loss) | 9901 | €58,307 | €44,774 | -€13,533 | -23.2% |
| Financial income | 75/76B | €2,425 | €695 | -€1,730 | -71.3% |
| Recurring financial income | 75 | €2,425 | €695 | -€1,730 | -71.3% |
| Financial charges | 65/66B | €3,779 | €2,477 | -€1,302 | -34.5% |
| Recurring financial charges | 65 | €3,779 | €2,477 | -€1,302 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €56,952 | €42,993 | -€13,960 | -24.5% |
| Income taxes | 67/77 | €14,328 | €10,818 | -€3,510 | -24.5% |
| Profit (loss) for the period | 9904 | €42,624 | €32,175 | -€10,450 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,624 | €32,175 | -€10,450 | -24.5% |
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 18 October 2026 via checked.be.