JANSSENS PROJECTS: 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 PROJECTS
Largest movements
- Receivables within one year +€1.2m
up €1.2m (+415%), from €280,828 to €1.4m
of which Other amounts receivable: +€736,474
- Tangible fixed assets -€671,471
down €671,471 (-45.2%), from €1.5m to €814,737
of which Land and buildings: -€659,984
- Cash +€564,466
up €564,466 (+2,732%), from €20,664 to €585,130
mainly Net result for the year (+€1.1m) and Investment in fixed assets (net) (+€593,828)
- Reserves +€1.1m
up €1.1m (+93.0%), from €1.2m to €2.3m
of which Tax-exempt reserves: +€1.2m
- Provisions +€415,169
up €415,169 (+1,037%), from €40,024 to €455,193
of which Deferred taxes: +€415,169
- Debts after one year -€384,541
down €384,541 (-70.4%), from €545,908 to €161,367
- Current portion of long-term debt -€31,692
down €31,692 (-66.9%), from €47,401 to €15,709
- Gross operating margin +€1.4m
up €1.4m (+455%), from €300,267 to €1.7m
- Taxes -€46,077
down €46,077 (-99.2%), from €46,456 to €379
- Other operating charges +€39,887
up €39,887 (+267%), from €14,963 to €54,850
- Depreciation -€31,460
down €31,460 (-28.8%), from €109,103 to €77,644
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 | €1,963,625 | €3,020,928 | +€1.1m | +53.8% |
| Fixed assets | 21/28 | €1,486,836 | €815,365 | -€671,471 | -45.2% |
| Tangible fixed assets | 22/27 | €1,486,208 | €814,737 | -€671,471 | -45.2% |
| Land and buildings | 22 | €1,373,415 | €713,431 | -€659,984 | -48.1% |
| Plant, machinery and equipment | 23 | €69,113 | €34,405 | -€34,707 | -50.2% |
| Furniture and vehicles | 24 | €7,778 | €37,033 | +€29,255 | +376% |
| Other tangible fixed assets | 26 | €35,902 | €29,867 | -€6,035 | -16.8% |
| Financial fixed assets | 28 | €628 | €628 | = | 0.0% |
| Current assets | 29/58 | €476,789 | €2,205,563 | +€1.7m | +363% |
| Stocks and contracts in progress | 3 | €173,426 | €173,426 | = | 0.0% |
| Stocks | 30/36 | €173,426 | €173,426 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €280,828 | €1,447,007 | +€1.2m | +415% |
| Trade receivables | 40 | €67,421 | €497,126 | +€429,705 | +637% |
| Other amounts receivable | 41 | €213,407 | €949,882 | +€736,474 | +345% |
| Cash at bank and in hand | 54/58 | €20,664 | €585,130 | +€564,466 | +2,732% |
| Deferred charges and accrued income | 490/1 | €1,871 | €0 | -€1,871 | -100% |
| Total equity and liabilities | 10/49 | €1,963,625 | €3,020,928 | +€1.1m | +53.8% |
| Equity | 10/15 | €1,215,159 | €2,324,191 | +€1.1m | +91.3% |
| Contributions | 10/11 | €22,320 | €22,320 | = | 0.0% |
| Reserves | 13 | €1,192,839 | €2,301,871 | +€1.1m | +93.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,000 | €1,274,507 | +€1.2m | +4,295% |
| Distributable reserves | 133 | €1,160,119 | €1,023,644 | -€136,474 | -11.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €40,024 | €455,193 | +€415,169 | +1,037% |
| Provisions for liabilities and charges | 160/5 | €40,024 | €40,024 | = | 0.0% |
| Pensions and similar obligations | 160 | €40,024 | €40,024 | = | 0.0% |
| Deferred taxes | 168 | - | €415,169 | +€415,169 | |
| Amounts payable | 17/49 | €708,443 | €241,544 | -€466,899 | -65.9% |
| Amounts payable after more than one year | 17 | €545,908 | €161,367 | -€384,541 | -70.4% |
| Financial debts | 170/4 | €545,908 | €161,367 | -€384,541 | -70.4% |
| Amounts payable within one year | 42/48 | €162,534 | €80,177 | -€82,358 | -50.7% |
| Current portion of amounts payable after more than one year | 42 | €47,401 | €15,709 | -€31,692 | -66.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,289 | €6,652 | +€2,364 | +55.1% |
| Suppliers | 440/4 | €4,289 | €6,652 | +€2,364 | +55.1% |
| Taxes, remuneration and social security | 45 | €26,383 | €3,516 | -€22,867 | -86.7% |
| Taxes | 450/3 | €26,383 | €3,516 | -€22,867 | -86.7% |
| Other amounts payable | 47/48 | €84,462 | €54,300 | -€30,162 | -35.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,103 | €77,644 | -€31,460 | -28.8% |
| Other operating charges | 640/8 | €14,963 | €54,850 | +€39,887 | +267% |
| Gross operating margin | 9900 | €300,267 | €1,667,965 | +€1.4m | +455% |
| Operating profit (loss) | 9901 | €176,200 | €1,535,471 | +€1.4m | +771% |
| Financial income | 75/76B | €2,835 | €2,202 | -€633 | -22.3% |
| Recurring financial income | 75 | €2,835 | €2,202 | -€633 | -22.3% |
| Financial charges | 65/66B | €23,025 | €13,093 | -€9,932 | -43.1% |
| Recurring financial charges | 65 | €23,025 | €13,093 | -€9,932 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €156,010 | €1,524,580 | +€1.4m | +877% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Transfer to deferred taxes | 680 | - | €415,169 | +€415,169 | |
| Income taxes | 67/77 | €46,456 | €379 | -€46,077 | -99.2% |
| Profit (loss) for the period | 9904 | €109,554 | €1,109,032 | +€999,478 | +912% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | - | €1,245,507 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €109,554 | -€136,474 | -€246,029 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.