JANSSENS DIRK: 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 DIRK
Largest movements
- Current investments +€51,031
up €51,031 (+146%), from €35,000 to €86,031
- Receivables within one year +€50,410
up €50,410 (+60.4%), from €83,440 to €133,850
of which Trade receivables: +€48,948
- Cash -€26,004
down €26,004 (-14.6%), from €177,661 to €151,657
mainly Current investments (-€51,031) and Receivables within one year (-€50,410)
- Deferred charges and accrued income -€3,872
down €3,872 (-61.8%), from €6,270 to €2,398
- Reserves +€39,062
up €39,062 (+21.4%), from €182,732 to €221,795
- Tax, wage and social debts +€33,802
up €33,802 (+156%), from €21,677 to €55,479
of which Remuneration and social security: +€20,294
- Trade debts -€6,492
down €6,492 (-88.0%), from €7,377 to €885
- Other debts +€3,838
up €3,838 (+15.3%), from €25,072 to €28,911
- Taxes +€1,372
up €1,372 (+8.7%), from €15,852 to €17,223
- Gross operating margin -€1,314
down €1,314 (-2.2%), from €59,408 to €58,094
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 | €307,711 | €377,969 | +€70,258 | +22.8% |
| Fixed assets | 21/28 | €5,341 | €4,033 | -€1,307 | -24.5% |
| Intangible fixed assets | 21 | €1,000 | €1,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,341 | €3,033 | -€1,307 | -30.1% |
| Land and buildings | 22 | €2,170 | €1,736 | -€434 | -20.0% |
| Plant, machinery and equipment | 23 | €2,171 | €1,297 | -€873 | -40.2% |
| Current assets | 29/58 | €302,370 | €373,936 | +€71,565 | +23.7% |
| Amounts receivable within one year | 40/41 | €83,440 | €133,850 | +€50,410 | +60.4% |
| Trade receivables | 40 | €74,727 | €123,675 | +€48,948 | +65.5% |
| Other amounts receivable | 41 | €8,713 | €10,175 | +€1,462 | +16.8% |
| Current investments | 50/53 | €35,000 | €86,031 | +€51,031 | +146% |
| Cash at bank and in hand | 54/58 | €177,661 | €151,657 | -€26,004 | -14.6% |
| Deferred charges and accrued income | 490/1 | €6,270 | €2,398 | -€3,872 | -61.8% |
| Total equity and liabilities | 10/49 | €307,711 | €377,969 | +€70,258 | +22.8% |
| Equity | 10/15 | €251,585 | €290,647 | +€39,062 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €182,732 | €221,795 | +€39,062 | +21.4% |
| Distributable reserves | 133 | €182,732 | €221,795 | +€39,062 | +21.4% |
| Profit (loss) carried forward | 14 | €50,252 | €50,252 | = | 0.0% |
| Amounts payable | 17/49 | €56,127 | €87,322 | +€31,196 | +55.6% |
| Amounts payable within one year | 42/48 | €56,127 | €87,322 | +€31,196 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,048 | +€48 | +2.4% |
| Trade debts | 44 | €7,377 | €885 | -€6,492 | -88.0% |
| Suppliers | 440/4 | €7,377 | €885 | -€6,492 | -88.0% |
| Taxes, remuneration and social security | 45 | €21,677 | €55,479 | +€33,802 | +156% |
| Taxes | 450/3 | €34 | €13,542 | +€13,507 | +39,553% |
| Remuneration and social security | 454/9 | €21,643 | €41,937 | +€20,294 | +93.8% |
| Other amounts payable | 47/48 | €25,072 | €28,911 | +€3,838 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,098 | €1,307 | +€210 | +19.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €707 | €905 | +€197 | +27.9% |
| Gross operating margin | 9900 | €59,408 | €58,094 | -€1,314 | -2.2% |
| Operating profit (loss) | 9901 | €57,603 | €55,882 | -€1,721 | -3.0% |
| Financial income | 75/76B | €694 | €1,021 | +€327 | +47.1% |
| Recurring financial income | 75 | €694 | €1,021 | +€327 | +47.1% |
| Financial charges | 65/66B | €516 | €618 | +€102 | +19.7% |
| Recurring financial charges | 65 | €516 | €618 | +€102 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €57,782 | €56,286 | -€1,496 | -2.6% |
| Income taxes | 67/77 | €15,852 | €17,223 | +€1,372 | +8.7% |
| Profit (loss) for the period | 9904 | €41,930 | €39,062 | -€2,868 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,930 | €39,062 | -€2,868 | -6.8% |
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 30 October 2026 via checked.be.