JANSSENS PHILIPPE: what changed
JANSSENS PHILIPPE
Largest movements
- Cash +€11,029
up €11,029 (+34.2%), from €32,221 to €43,250
mainly Depreciation (+€3,909) and Net result for the year (+€3,599)
- Tangible fixed assets -€3,909
down €3,909 (-9.1%), from €43,024 to €39,115
of which Land and buildings: -€2,033
- Profit (loss) carried forward +€3,599
up €3,599 (+5.4%), from €66,077 to €69,676
- Trade debts +€1,830
new in 2025: €1,830
- Tax, wage and social debts +€1,310
up €1,310 (+121%), from €1,081 to €2,391
- Gross operating margin +€994
up €994 (+9.8%), from €10,094 to €11,088
- Taxes +€229
up €229 (+21.2%), from €1,081 to €1,310
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 | €75,490 | €82,619 | +€7,129 | +9.4% |
| Fixed assets | 21/28 | €43,024 | €39,115 | -€3,909 | -9.1% |
| Tangible fixed assets | 22/27 | €43,024 | €39,115 | -€3,909 | -9.1% |
| Land and buildings | 22 | €36,092 | €34,059 | -€2,033 | -5.6% |
| Plant, machinery and equipment | 23 | €1,284 | €1,051 | -€233 | -18.1% |
| Other tangible fixed assets | 26 | €5,648 | €4,005 | -€1,643 | -29.1% |
| Current assets | 29/58 | €32,466 | €43,504 | +€11,038 | +34.0% |
| Amounts receivable within one year | 40/41 | - | €3 | +€3 | |
| Trade receivables | 40 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €32,221 | €43,250 | +€11,029 | +34.2% |
| Deferred charges and accrued income | 490/1 | €245 | €251 | +€6 | +2.4% |
| Total equity and liabilities | 10/49 | €75,490 | €82,619 | +€7,129 | +9.4% |
| Equity | 10/15 | €74,409 | €78,008 | +€3,599 | +4.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,127 | €2,127 | = | 0.0% |
| Distributable reserves | 133 | €2,127 | €2,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,077 | €69,676 | +€3,599 | +5.4% |
| Amounts payable | 17/49 | €1,081 | €4,611 | +€3,530 | +327% |
| Amounts payable within one year | 42/48 | €1,081 | €4,221 | +€3,140 | +290% |
| Trade debts | 44 | - | €1,830 | +€1,830 | |
| Suppliers | 440/4 | - | €1,830 | +€1,830 | |
| Taxes, remuneration and social security | 45 | €1,081 | €2,391 | +€1,310 | +121% |
| Taxes | 450/3 | €1,081 | €2,391 | +€1,310 | +121% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,910 | €3,909 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,188 | €2,246 | +€58 | +2.7% |
| Gross operating margin | 9900 | €10,094 | €11,088 | +€994 | +9.8% |
| Operating profit (loss) | 9901 | €3,996 | €4,933 | +€937 | +23.4% |
| Financial charges | 65/66B | €31 | €24 | -€7 | -22.6% |
| Recurring financial charges | 65 | €31 | €24 | -€7 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €3,965 | €4,909 | +€944 | +23.8% |
| Income taxes | 67/77 | €1,081 | €1,310 | +€229 | +21.2% |
| Profit (loss) for the period | 9904 | €2,884 | €3,599 | +€715 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,884 | €3,599 | +€715 | +24.8% |
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.