JANSSENS & PARTNERS: what changed
JANSSENS & PARTNERS
Largest movements
- Receivables within one year +€81,914
up €81,914 (+378%), from €21,679 to €103,594
of which Trade receivables: +€74,714
- Cash -€43,007
down €43,007 (-63.9%), from €67,342 to €24,335
mainly Receivables within one year (-€81,914) and Advances received (-€25,000)
- Tangible fixed assets -€18,465
down €18,465 (-4.3%), from €430,507 to €412,041
of which Land and buildings: -€16,898
- Trade debts +€39,816
up €39,816 (+23.3%), from €171,119 to €210,935
- Advances received -€25,000
down €25,000 (-100%), from €25,000 to €0
- Profit (loss) carried forward +€23,217
up €23,217 (+6.7%), from €347,685 to €370,903
- Other debts -€18,293
down €18,293 (-71.4%), from €25,613 to €7,320
- Gross operating margin -€47,216
down €47,216 (-36.8%), from €128,249 to €81,033
- Taxes -€6,364
down €6,364 (-43.2%), from €14,725 to €8,361
- Financial charges -€2,026
down €2,026 (-93.4%), from €2,168 to €143
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 | €603,355 | €624,064 | +€20,709 | +3.4% |
| Fixed assets | 21/28 | €430,557 | €412,091 | -€18,465 | -4.3% |
| Tangible fixed assets | 22/27 | €430,507 | €412,041 | -€18,465 | -4.3% |
| Land and buildings | 22 | €417,101 | €400,204 | -€16,898 | -4.1% |
| Plant, machinery and equipment | 23 | €13,405 | €11,838 | -€1,568 | -11.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €172,799 | €211,973 | +€39,174 | +22.7% |
| Stocks and contracts in progress | 3 | €83,452 | €83,452 | = | 0.0% |
| Stocks | 30/36 | €83,452 | €83,452 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,679 | €103,594 | +€81,914 | +378% |
| Trade receivables | 40 | €21,379 | €96,094 | +€74,714 | +349% |
| Other amounts receivable | 41 | €300 | €7,500 | +€7,200 | +2,400% |
| Cash at bank and in hand | 54/58 | €67,342 | €24,335 | -€43,007 | -63.9% |
| Deferred charges and accrued income | 490/1 | €325 | €592 | +€267 | +82.2% |
| Total equity and liabilities | 10/49 | €603,355 | €624,064 | +€20,709 | +3.4% |
| Equity | 10/15 | €371,889 | €395,106 | +€23,217 | +6.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,611 | €5,611 | = | 0.0% |
| Distributable reserves | 133 | €5,611 | €5,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | €347,685 | €370,903 | +€23,217 | +6.7% |
| Amounts payable | 17/49 | €231,467 | €228,958 | -€2,509 | -1.1% |
| Amounts payable within one year | 42/48 | €231,467 | €228,958 | -€2,509 | -1.1% |
| Trade debts | 44 | €171,119 | €210,935 | +€39,816 | +23.3% |
| Suppliers | 440/4 | €171,119 | €210,935 | +€39,816 | +23.3% |
| Advances received on contracts in progress | 46 | €25,000 | €0 | -€25,000 | -100% |
| Taxes, remuneration and social security | 45 | €9,734 | €10,703 | +€969 | +10.0% |
| Taxes | 450/3 | €3,550 | €6,694 | +€3,145 | +88.6% |
| Remuneration and social security | 454/9 | €6,184 | €4,009 | -€2,176 | -35.2% |
| Other amounts payable | 47/48 | €25,613 | €7,320 | -€18,293 | -71.4% |
| Remuneration, social security and pensions | 62 | €25,280 | €26,329 | +€1,049 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,025 | €18,465 | -€560 | -2.9% |
| Other operating charges | 640/8 | €5,061 | €4,670 | -€392 | -7.7% |
| Gross operating margin | 9900 | €128,249 | €81,033 | -€47,216 | -36.8% |
| Operating profit (loss) | 9901 | €78,882 | €31,569 | -€47,314 | -60.0% |
| Financial income | 75/76B | €137 | €152 | +€15 | +11.2% |
| Recurring financial income | 75 | €137 | €152 | +€15 | +11.2% |
| Financial charges | 65/66B | €2,168 | €143 | -€2,026 | -93.4% |
| Recurring financial charges | 65 | €2,168 | €143 | -€2,026 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €76,851 | €31,578 | -€45,273 | -58.9% |
| Income taxes | 67/77 | €14,725 | €8,361 | -€6,364 | -43.2% |
| Profit (loss) for the period | 9904 | €62,126 | €23,217 | -€38,909 | -62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,126 | €23,217 | -€38,909 | -62.6% |
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 3 November 2026 via checked.be.