JANSSENS E.: what changed
JANSSENS E.
Largest movements
- Cash -€56,256
down €56,256 (-98.8%), from €56,914 to €659
mainly Debts after one year (-€25,517) and Receivables within one year (-€24,216)
- Receivables within one year +€24,216
up €24,216 (+60.4%), from €40,081 to €64,297
of which Trade receivables: +€27,862
- Tangible fixed assets -€23,021
down €23,021 (-12.1%), from €190,562 to €167,540
of which Furniture and vehicles: -€12,996
- Stocks and contracts +€16,466
up €16,466 (+59.1%), from €27,850 to €44,316
- Deferred charges and accrued income +€3,684
up €3,684 (+58.1%), from €6,340 to €10,024
- Debts after one year -€25,517
down €25,517 (-31.1%), from €82,020 to €56,503
- Profit (loss) carried forward -€7,049
new in 2025: -€7,049
- Tax, wage and social debts +€4,216
up €4,216 (+18.9%), from €22,338 to €26,555
of which Taxes: +€3,522
- Other debts -€3,979
down €3,979 (-79.1%), from €5,030 to €1,050
- Gross operating margin -€46,230
down €46,230 (-21.4%), from €215,544 to €169,313
- Staff costs +€8,437
up €8,437 (+6.3%), from €133,115 to €141,552
- Taxes -€6,472
down €6,472 (-100%), from €6,472 to €0
- Depreciation +€3,895
up €3,895 (+17.3%), from €22,550 to €26,445
- Financial charges -€2,765
down €2,765 (-35.0%), from €7,894 to €5,130
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,746 | €286,836 | -€34,911 | -10.9% |
| Fixed assets | 21/28 | €190,562 | €167,540 | -€23,021 | -12.1% |
| Tangible fixed assets | 22/27 | €190,562 | €167,540 | -€23,021 | -12.1% |
| Land and buildings | 22 | €132,473 | €123,923 | -€8,550 | -6.5% |
| Plant, machinery and equipment | 23 | €2,846 | €1,371 | -€1,475 | -51.8% |
| Furniture and vehicles | 24 | €55,243 | €42,247 | -€12,996 | -23.5% |
| Current assets | 29/58 | €131,185 | €119,295 | -€11,890 | -9.1% |
| Stocks and contracts in progress | 3 | €27,850 | €44,316 | +€16,466 | +59.1% |
| Stocks | 30/36 | €27,850 | €44,316 | +€16,466 | +59.1% |
| Amounts receivable within one year | 40/41 | €40,081 | €64,297 | +€24,216 | +60.4% |
| Trade receivables | 40 | €24,146 | €52,008 | +€27,862 | +115% |
| Other amounts receivable | 41 | €15,935 | €12,289 | -€3,646 | -22.9% |
| Cash at bank and in hand | 54/58 | €56,914 | €659 | -€56,256 | -98.8% |
| Deferred charges and accrued income | 490/1 | €6,340 | €10,024 | +€3,684 | +58.1% |
| Total equity and liabilities | 10/49 | €321,746 | €286,836 | -€34,911 | -10.9% |
| Equity | 10/15 | €151,906 | €144,858 | -€7,049 | -4.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133,314 | €133,314 | = | 0.0% |
| Distributable reserves | 133 | €133,314 | €133,314 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,049 | -€7,049 | |
| Amounts payable | 17/49 | €169,840 | €141,978 | -€27,862 | -16.4% |
| Amounts payable after more than one year | 17 | €82,020 | €56,503 | -€25,517 | -31.1% |
| Financial debts | 170/4 | €82,020 | €56,503 | -€25,517 | -31.1% |
| Amounts payable within one year | 42/48 | €87,820 | €85,475 | -€2,345 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €24,977 | €25,517 | +€541 | +2.2% |
| Trade debts | 44 | €35,475 | €32,353 | -€3,122 | -8.8% |
| Suppliers | 440/4 | €35,475 | €32,353 | -€3,122 | -8.8% |
| Taxes, remuneration and social security | 45 | €22,338 | €26,555 | +€4,216 | +18.9% |
| Taxes | 450/3 | €6,616 | €10,138 | +€3,522 | +53.2% |
| Remuneration and social security | 454/9 | €15,722 | €16,417 | +€695 | +4.4% |
| Other amounts payable | 47/48 | €5,030 | €1,050 | -€3,979 | -79.1% |
| Non-recurring operating income | 76A | €2,934 | €0 | -€2,934 | -100% |
| Remuneration, social security and pensions | 62 | €133,115 | €141,552 | +€8,437 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,550 | €26,445 | +€3,895 | +17.3% |
| Other operating charges | 640/8 | €2,577 | €2,593 | +€16 | +0.6% |
| Non-recurring operating charges | 66A | €242 | €649 | +€407 | +168% |
| Gross operating margin | 9900 | €215,544 | €169,313 | -€46,230 | -21.4% |
| Operating profit (loss) | 9901 | €57,060 | -€1,926 | -€58,986 | |
| Financial income | 75/76B | €2,141 | €7 | -€2,134 | -99.7% |
| Recurring financial income | 75 | €2,141 | €7 | -€2,134 | -99.7% |
| Financial charges | 65/66B | €7,894 | €5,130 | -€2,765 | -35.0% |
| Recurring financial charges | 65 | €7,894 | €5,130 | -€2,765 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €51,307 | -€7,049 | -€58,355 | |
| Income taxes | 67/77 | €6,472 | €0 | -€6,472 | -100% |
| Profit (loss) for the period | 9904 | €44,835 | -€7,049 | -€51,884 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,835 | -€7,049 | -€51,884 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.