JANSSENS Jan: 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 Jan
Largest movements
- Tangible fixed assets -€76,031
down €76,031 (-3.5%), from €2.2m to €2.1m
- Cash +€43,196
up €43,196 (+17.3%), from €249,410 to €292,606
mainly Net result for the year (+€78,845) and Depreciation (+€76,031)
- Reserves +€78,845
up €78,845 (+6.7%), from €1.2m to €1.3m
of which Distributable reserves: +€292,821
- Provisions -€74,107
down €74,107 (-30.9%), from €239,775 to €165,668
- Other debts -€29,281
down €29,281 (-3.0%), from €981,137 to €951,856
- Taxes +€60,122
up €60,122 (+171%), from €35,162 to €95,284
- Gross operating margin +€5,124
up €5,124 (+2.0%), from €252,103 to €257,228
- Financial income -€3,549
down €3,549 (-69.9%), from €5,078 to €1,528
of which Financial income: -€3,599
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 | €2,471,160 | €2,448,934 | -€22,226 | -0.9% |
| Fixed assets | 21/28 | €2,209,831 | €2,133,800 | -€76,031 | -3.4% |
| Tangible fixed assets | 22/27 | €2,157,464 | €2,081,433 | -€76,031 | -3.5% |
| Land and buildings | 22 | €2,157,464 | €2,081,433 | -€76,031 | -3.5% |
| Financial fixed assets | 28 | €52,367 | €52,367 | = | 0.0% |
| Current assets | 29/58 | €261,329 | €315,134 | +€53,806 | +20.6% |
| Amounts receivable within one year | 40/41 | €11,919 | €22,528 | +€10,609 | +89.0% |
| Trade receivables | 40 | €11,919 | €22,528 | +€10,609 | +89.0% |
| Cash at bank and in hand | 54/58 | €249,410 | €292,606 | +€43,196 | +17.3% |
| Total equity and liabilities | 10/49 | €2,471,160 | €2,448,934 | -€22,226 | -0.9% |
| Equity | 10/15 | €1,222,163 | €1,301,008 | +€78,845 | +6.5% |
| Contributions | 10/11 | €42,762 | €42,762 | = | 0.0% |
| Reserves | 13 | €1,179,402 | €1,258,246 | +€78,845 | +6.7% |
| Non-distributable reserves | 130/1 | €4,276 | €4,276 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,276 | €4,276 | = | 0.0% |
| Tax-exempt reserves | 132 | €544,624 | €330,648 | -€213,976 | -39.3% |
| Distributable reserves | 133 | €630,501 | €923,322 | +€292,821 | +46.4% |
| Provisions and deferred taxes | 16 | €239,775 | €165,668 | -€74,107 | -30.9% |
| Deferred taxes | 168 | €239,775 | €165,668 | -€74,107 | -30.9% |
| Amounts payable | 17/49 | €1,009,221 | €982,259 | -€26,963 | -2.7% |
| Amounts payable within one year | 42/48 | €1,009,221 | €982,259 | -€26,963 | -2.7% |
| Financial debts | 43 | €10,763 | €10,763 | = | 0.0% |
| Other loans | 439 | €10,763 | €10,763 | = | 0.0% |
| Trade debts | 44 | €7,768 | €7,586 | -€182 | -2.3% |
| Suppliers | 440/4 | €7,768 | €7,586 | -€182 | -2.3% |
| Taxes, remuneration and social security | 45 | €9,554 | €12,054 | +€2,500 | +26.2% |
| Taxes | 450/3 | €3,091 | €5,360 | +€2,269 | +73.4% |
| Remuneration and social security | 454/9 | €6,463 | €6,694 | +€231 | +3.6% |
| Other amounts payable | 47/48 | €981,137 | €951,856 | -€29,281 | -3.0% |
| Remuneration, social security and pensions | 62 | €54,598 | €56,329 | +€1,731 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,086 | €76,031 | -€1,055 | -1.4% |
| Other operating charges | 640/8 | €25,612 | €26,265 | +€653 | +2.5% |
| Gross operating margin | 9900 | €252,103 | €257,228 | +€5,124 | +2.0% |
| Operating profit (loss) | 9901 | €94,806 | €98,602 | +€3,796 | +4.0% |
| Financial income | 75/76B | €5,078 | €1,528 | -€3,549 | -69.9% |
| Recurring financial income | 75 | €5,040 | €1,441 | -€3,599 | -71.4% |
| Non-recurring financial income | 76B | €38 | €88 | +€50 | +133% |
| Financial charges | 65/66B | €129 | €109 | -€19 | -15.0% |
| Recurring financial charges | 65 | €129 | €109 | -€19 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €99,756 | €100,021 | +€266 | +0.3% |
| Transfer from deferred taxes | 780 | €7,889 | €74,107 | +€66,219 | +839% |
| Income taxes | 67/77 | €35,162 | €95,284 | +€60,122 | +171% |
| Profit (loss) for the period | 9904 | €72,482 | €78,845 | +€6,363 | +8.8% |
| Transfer from tax-exempt reserves | 789 | €15,321 | €213,976 | +€198,656 | +1,297% |
| Profit (loss) for the period to be appropriated | 9905 | €87,803 | €292,821 | +€205,018 | +233% |
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 29 October 2026 via checked.be.