Janssens Projects: what changed
Janssens Projects
Largest movements
- Receivables within one year -€49,222
down €49,222 (-75.0%), from €65,602 to €16,380
of which Trade receivables: -€57,777
- Tangible fixed assets -€24,987
down €24,987 (-78.2%), from €31,947 to €6,960
of which Furniture and vehicles: -€24,857
- Cash -€24,808
down €24,808 (-33.7%), from €73,553 to €48,745
mainly Accrued charges and deferred income (-€58,298) and Contributions, distributions and other (-€52,902)
- Deferred charges and accrued income +€20,850
new in 2026: €20,850
- Accrued charges and deferred income -€58,298
no longer reported in 2026 (was €58,298)
- Profit (loss) carried forward -€46,922
down €46,922 (-88.7%), from €52,902 to €5,980
- Other debts +€44,656
new in 2026: €44,656
- Tax, wage and social debts -€10,706
down €10,706 (-77.7%), from €13,773 to €3,066
- Debts after one year -€6,033
down €6,033 (-33.9%), from €17,814 to €11,781
- Gross operating margin -€36,766
down €36,766 (-69.6%), from €52,838 to €16,072
- Taxes -€5,788
down €5,788 (-70.1%), from €8,254 to €2,466
- Depreciation -€5,418
down €5,418 (-59.6%), from €9,088 to €3,669
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,252 | €93,972 | -€78,280 | -45.4% |
| Fixed assets | 21/28 | €33,097 | €7,996 | -€25,100 | -75.8% |
| Intangible fixed assets | 21 | €250 | €136 | -€114 | -45.5% |
| Tangible fixed assets | 22/27 | €31,947 | €6,960 | -€24,987 | -78.2% |
| Plant, machinery and equipment | 23 | €1,740 | €1,611 | -€129 | -7.4% |
| Furniture and vehicles | 24 | €30,207 | €5,349 | -€24,857 | -82.3% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €139,155 | €85,975 | -€53,180 | -38.2% |
| Amounts receivable within one year | 40/41 | €65,602 | €16,380 | -€49,222 | -75.0% |
| Trade receivables | 40 | €65,066 | €7,289 | -€57,777 | -88.8% |
| Other amounts receivable | 41 | €535 | €9,091 | +€8,555 | +1,598% |
| Cash at bank and in hand | 54/58 | €73,553 | €48,745 | -€24,808 | -33.7% |
| Deferred charges and accrued income | 490/1 | - | €20,850 | +€20,850 | |
| Total equity and liabilities | 10/49 | €172,252 | €93,972 | -€78,280 | -45.4% |
| Equity | 10/15 | €71,193 | €24,271 | -€46,922 | -65.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €14,291 | €14,291 | = | 0.0% |
| Distributable reserves | 133 | €14,291 | €14,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,902 | €5,980 | -€46,922 | -88.7% |
| Amounts payable | 17/49 | €101,059 | €69,701 | -€31,358 | -31.0% |
| Amounts payable after more than one year | 17 | €17,814 | €11,781 | -€6,033 | -33.9% |
| Financial debts | 170/4 | €17,814 | €11,781 | -€6,033 | -33.9% |
| Amounts payable within one year | 42/48 | €24,947 | €57,920 | +€32,973 | +132% |
| Current portion of amounts payable after more than one year | 42 | €5,771 | €6,033 | +€262 | +4.5% |
| Trade debts | 44 | €5,404 | €4,165 | -€1,239 | -22.9% |
| Suppliers | 440/4 | €5,404 | €4,165 | -€1,239 | -22.9% |
| Taxes, remuneration and social security | 45 | €13,773 | €3,066 | -€10,706 | -77.7% |
| Taxes | 450/3 | €13,773 | €3,066 | -€10,706 | -77.7% |
| Other amounts payable | 47/48 | - | €44,656 | +€44,656 | |
| Accrued charges and deferred income | 492/3 | €58,298 | - | -€58,298 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,088 | €3,669 | -€5,418 | -59.6% |
| Other operating charges | 640/8 | €2,200 | €2,629 | +€429 | +19.5% |
| Gross operating margin | 9900 | €52,838 | €16,072 | -€36,766 | -69.6% |
| Operating profit (loss) | 9901 | €41,551 | €9,775 | -€31,776 | -76.5% |
| Financial charges | 65/66B | €1,585 | €1,328 | -€257 | -16.2% |
| Recurring financial charges | 65 | €1,585 | €1,328 | -€257 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €39,965 | €8,447 | -€31,519 | -78.9% |
| Income taxes | 67/77 | €8,254 | €2,466 | -€5,788 | -70.1% |
| Profit (loss) for the period | 9904 | €31,711 | €5,980 | -€25,731 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,711 | €5,980 | -€25,731 | -81.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.