JANSSENS.S: what changed
JANSSENS.S
Largest movements
- Cash -€99,190
down €99,190 (-51.0%), from €194,528 to €95,337
mainly Current portion of long-term debt (-€91,531) and Trade debts (-€90,769)
- Tangible fixed assets -€63,827
down €63,827 (-38.3%), from €166,741 to €102,914
of which Furniture and vehicles: -€59,649
- Stocks and contracts +€40,239
up €40,239 (+46.2%), from €87,089 to €127,327
- Receivables within one year -€27,445
down €27,445 (-52.5%), from €52,305 to €24,860
of which Trade receivables: -€27,428
- Current portion of long-term debt -€91,531
down €91,531 (-96.7%), from €94,621 to €3,090
- Trade debts -€90,769
down €90,769 (-65.4%), from €138,779 to €48,010
- Reserves +€60,000
up €60,000 (+22.5%), from €266,860 to €326,860
- Tax, wage and social debts -€31,738
down €31,738 (-55.3%), from €57,431 to €25,693
of which Taxes: -€31,815
- Gross operating margin -€23,625
down €23,625 (-8.2%), from €288,286 to €264,661
- Depreciation -€8,310
down €8,310 (-25.5%), from €32,552 to €24,242
- Financial charges -€5,005
down €5,005 (-54.4%), from €9,200 to €4,194
- Other operating charges +€4,780
up €4,780 (+40.3%), from €11,861 to €16,641
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 | €1,314,058 | €1,164,722 | -€149,337 | -11.4% |
| Fixed assets | 21/28 | €967,241 | €903,414 | -€63,827 | -6.6% |
| Tangible fixed assets | 22/27 | €166,741 | €102,914 | -€63,827 | -38.3% |
| Plant, machinery and equipment | 23 | €23,493 | €28,422 | +€4,930 | +21.0% |
| Furniture and vehicles | 24 | €81,254 | €21,605 | -€59,649 | -73.4% |
| Other tangible fixed assets | 26 | €61,994 | €52,887 | -€9,107 | -14.7% |
| Financial fixed assets | 28 | €800,500 | €800,500 | = | 0.0% |
| Current assets | 29/58 | €346,818 | €261,308 | -€85,510 | -24.7% |
| Stocks and contracts in progress | 3 | €87,089 | €127,327 | +€40,239 | +46.2% |
| Stocks | 30/36 | €87,089 | €127,327 | +€40,239 | +46.2% |
| Amounts receivable within one year | 40/41 | €52,305 | €24,860 | -€27,445 | -52.5% |
| Trade receivables | 40 | €45,117 | €17,689 | -€27,428 | -60.8% |
| Other amounts receivable | 41 | €7,188 | €7,170 | -€18 | -0.2% |
| Cash at bank and in hand | 54/58 | €194,528 | €95,337 | -€99,190 | -51.0% |
| Deferred charges and accrued income | 490/1 | €12,897 | €13,784 | +€887 | +6.9% |
| Total equity and liabilities | 10/49 | €1,314,058 | €1,164,722 | -€149,337 | -11.4% |
| Equity | 10/15 | €925,421 | €987,990 | +€62,569 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €266,860 | €326,860 | +€60,000 | +22.5% |
| Distributable reserves | 133 | €266,860 | €326,860 | +€60,000 | +22.5% |
| Profit (loss) carried forward | 14 | €639,961 | €642,530 | +€2,569 | +0.4% |
| Amounts payable | 17/49 | €388,637 | €176,732 | -€211,905 | -54.5% |
| Amounts payable after more than one year | 17 | €7,448 | €4,358 | -€3,090 | -41.5% |
| Financial debts | 170/4 | €7,448 | €4,358 | -€3,090 | -41.5% |
| Amounts payable within one year | 42/48 | €381,189 | €172,374 | -€208,815 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €94,621 | €3,090 | -€91,531 | -96.7% |
| Financial debts | 43 | €3,411 | €3,368 | -€43 | -1.3% |
| Credit institutions | 430/8 | €3,411 | €3,368 | -€43 | -1.3% |
| Trade debts | 44 | €138,779 | €48,010 | -€90,769 | -65.4% |
| Suppliers | 440/4 | €138,779 | €48,010 | -€90,769 | -65.4% |
| Taxes, remuneration and social security | 45 | €57,431 | €25,693 | -€31,738 | -55.3% |
| Taxes | 450/3 | €38,746 | €6,931 | -€31,815 | -82.1% |
| Remuneration and social security | 454/9 | €18,685 | €18,762 | +€77 | +0.4% |
| Other amounts payable | 47/48 | €86,947 | €92,213 | +€5,266 | +6.1% |
| Non-recurring operating income | 76A | €1,310 | - | -€1,310 | |
| Remuneration, social security and pensions | 62 | €122,961 | €123,817 | +€856 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,552 | €24,242 | -€8,310 | -25.5% |
| Other operating charges | 640/8 | €11,861 | €16,641 | +€4,780 | +40.3% |
| Gross operating margin | 9900 | €288,286 | €264,661 | -€23,625 | -8.2% |
| Operating profit (loss) | 9901 | €120,912 | €99,960 | -€20,951 | -17.3% |
| Financial income | 75/76B | €1,157 | €212 | -€946 | -81.7% |
| Recurring financial income | 75 | €1,157 | €212 | -€946 | -81.7% |
| Financial charges | 65/66B | €9,200 | €4,194 | -€5,005 | -54.4% |
| Recurring financial charges | 65 | €9,200 | €4,194 | -€5,005 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €112,869 | €95,978 | -€16,892 | -15.0% |
| Income taxes | 67/77 | €30,821 | €33,409 | +€2,588 | +8.4% |
| Profit (loss) for the period | 9904 | €82,048 | €62,569 | -€19,480 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €82,048 | €62,569 | -€19,480 | -23.7% |
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.