JANSSENS KOEN: what changed
JANSSENS KOEN
Largest movements
- Cash +€36,967
up €36,967 (+59.2%), from €62,495 to €99,462
mainly Net result for the year (+€60,135) and Depreciation (+€30,853)
- Tangible fixed assets -€28,627
down €28,627 (-45.3%), from €63,186 to €34,560
of which Furniture and vehicles: -€17,355
- Stocks and contracts -€10,369
down €10,369 (-68.7%), from €15,082 to €4,713
- Receivables within one year +€6,471
up €6,471 (+78.5%), from €8,242 to €14,712
of which Trade receivables: +€4,652
- Reserves +€60,135
up €60,135 (+50.2%), from €119,886 to €180,021
- Tax, wage and social debts -€24,739
down €24,739 (-58.1%), from €42,599 to €17,860
of which Taxes: -€24,739
- Trade debts -€18,736
down €18,736 (-58.6%), from €31,979 to €13,243
- Debts after one year -€7,573
down €7,573 (-85.6%), from €8,844 to €1,271
- Other debts -€5,834
down €5,834 (-28.7%), from €20,357 to €14,523
- Gross operating margin +€27,772
up €27,772 (+34.2%), from €81,226 to €108,997
- Taxes +€6,356
up €6,356 (+38.0%), from €16,709 to €23,065
- Financial income +€2,608
up €2,608 (+72.0%), from €3,621 to €6,229
- Financial charges -€2,462
down €2,462 (-79.4%), from €3,101 to €639
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 | €252,015 | €256,574 | +€4,558 | +1.8% |
| Fixed assets | 21/28 | €63,186 | €34,560 | -€28,627 | -45.3% |
| Tangible fixed assets | 22/27 | €63,186 | €34,560 | -€28,627 | -45.3% |
| Plant, machinery and equipment | 23 | €25,049 | €13,777 | -€11,272 | -45.0% |
| Furniture and vehicles | 24 | €38,138 | €20,783 | -€17,355 | -45.5% |
| Current assets | 29/58 | €188,829 | €222,014 | +€33,185 | +17.6% |
| Stocks and contracts in progress | 3 | €15,082 | €4,713 | -€10,369 | -68.7% |
| Stocks | 30/36 | €15,082 | €4,713 | -€10,369 | -68.7% |
| Amounts receivable within one year | 40/41 | €8,242 | €14,712 | +€6,471 | +78.5% |
| Trade receivables | 40 | €8,242 | €12,894 | +€4,652 | +56.4% |
| Other amounts receivable | 41 | €0 | €1,819 | +€1,819 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,495 | €99,462 | +€36,967 | +59.2% |
| Deferred charges and accrued income | 490/1 | €3,010 | €3,127 | +€117 | +3.9% |
| Total equity and liabilities | 10/49 | €252,015 | €256,574 | +€4,558 | +1.8% |
| Equity | 10/15 | €139,886 | €200,021 | +€60,135 | +43.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €119,886 | €180,021 | +€60,135 | +50.2% |
| Distributable reserves | 133 | €119,886 | €180,021 | +€60,135 | +50.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €112,129 | €56,553 | -€55,576 | -49.6% |
| Amounts payable after more than one year | 17 | €8,844 | €1,271 | -€7,573 | -85.6% |
| Financial debts | 170/4 | €8,844 | €1,271 | -€7,573 | -85.6% |
| Amounts payable within one year | 42/48 | €103,285 | €55,282 | -€48,004 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €8,351 | €9,656 | +€1,305 | +15.6% |
| Trade debts | 44 | €31,979 | €13,243 | -€18,736 | -58.6% |
| Suppliers | 440/4 | €31,979 | €13,243 | -€18,736 | -58.6% |
| Taxes, remuneration and social security | 45 | €42,599 | €17,860 | -€24,739 | -58.1% |
| Taxes | 450/3 | €41,299 | €16,560 | -€24,739 | -59.9% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €20,357 | €14,523 | -€5,834 | -28.7% |
| Remuneration, social security and pensions | 62 | - | €251 | +€251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,674 | €30,853 | +€179 | +0.6% |
| Other operating charges | 640/8 | €279 | €283 | +€4 | +1.3% |
| Gross operating margin | 9900 | €81,226 | €108,997 | +€27,772 | +34.2% |
| Operating profit (loss) | 9901 | €50,273 | €77,611 | +€27,338 | +54.4% |
| Financial income | 75/76B | €3,621 | €6,229 | +€2,608 | +72.0% |
| Recurring financial income | 75 | €3,621 | €6,229 | +€2,608 | +72.0% |
| Financial charges | 65/66B | €3,101 | €639 | -€2,462 | -79.4% |
| Recurring financial charges | 65 | €3,101 | €639 | -€2,462 | -79.4% |
| Profit (loss) for the period before taxes | 9903 | €50,792 | €83,200 | +€32,408 | +63.8% |
| Income taxes | 67/77 | €16,709 | €23,065 | +€6,356 | +38.0% |
| Profit (loss) for the period | 9904 | €34,083 | €60,135 | +€26,052 | +76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,083 | €60,135 | +€26,052 | +76.4% |
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 7 November 2026 via checked.be.