JANSSENS VAN BOGAERT: 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 VAN BOGAERT
Largest movements
- Cash +€135,938
up €135,938 (+53.3%), from €255,045 to €390,983
mainly Net result for the year (+€226,082) and Other debts (+€226,000)
- Receivables after one year -€45,000
down €45,000 (-31.0%), from €145,000 to €100,000
- Tangible fixed assets -€19,789
down €19,789 (-26.6%), from €74,326 to €54,537
of which Furniture and vehicles: -€16,796
- Other debts +€226,000
new in 2025: €226,000
- Profit (loss) carried forward -€174,918
down €174,918 (-99.6%), from €175,568 to €651
- Tax, wage and social debts +€15,432
up €15,432 (+46.5%), from €33,179 to €48,611
- Trade debts +€10,714
up €10,714 (+842%), from €1,272 to €11,986
- Gross operating margin +€66,251
up €66,251 (+25.3%), from €262,244 to €328,495
- Taxes +€16,554
up €16,554 (+24.0%), from €68,879 to €85,432
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 | €531,598 | €611,826 | +€80,228 | +15.1% |
| Fixed assets | 21/28 | €74,326 | €54,537 | -€19,789 | -26.6% |
| Tangible fixed assets | 22/27 | €74,326 | €54,537 | -€19,789 | -26.6% |
| Furniture and vehicles | 24 | €47,588 | €30,792 | -€16,796 | -35.3% |
| Other tangible fixed assets | 26 | €26,738 | €23,745 | -€2,993 | -11.2% |
| Current assets | 29/58 | €457,272 | €557,289 | +€100,017 | +21.9% |
| Amounts receivable after more than one year | 29 | €145,000 | €100,000 | -€45,000 | -31.0% |
| Other amounts receivable | 291 | €145,000 | €100,000 | -€45,000 | -31.0% |
| Amounts receivable within one year | 40/41 | €47,698 | €53,548 | +€5,850 | +12.3% |
| Trade receivables | 40 | €42,164 | €41,361 | -€803 | -1.9% |
| Other amounts receivable | 41 | €5,534 | €12,187 | +€6,653 | +120% |
| Cash at bank and in hand | 54/58 | €255,045 | €390,983 | +€135,938 | +53.3% |
| Deferred charges and accrued income | 490/1 | €9,529 | €12,758 | +€3,229 | +33.9% |
| Total equity and liabilities | 10/49 | €531,598 | €611,826 | +€80,228 | +15.1% |
| Equity | 10/15 | €497,148 | €325,230 | -€171,918 | -34.6% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Reserves | 13 | €321,579 | €321,579 | = | 0.0% |
| Distributable reserves | 133 | €321,579 | €321,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €175,568 | €651 | -€174,918 | -99.6% |
| Amounts payable | 17/49 | €34,450 | €286,596 | +€252,146 | +732% |
| Amounts payable within one year | 42/48 | €34,450 | €286,596 | +€252,146 | +732% |
| Trade debts | 44 | €1,272 | €11,986 | +€10,714 | +842% |
| Suppliers | 440/4 | €1,272 | €11,986 | +€10,714 | +842% |
| Taxes, remuneration and social security | 45 | €33,179 | €48,611 | +€15,432 | +46.5% |
| Taxes | 450/3 | €33,179 | €48,611 | +€15,432 | +46.5% |
| Other amounts payable | 47/48 | - | €226,000 | +€226,000 | |
| Non-recurring operating income | 76A | - | €681 | +€681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,882 | €19,789 | -€1,093 | -5.2% |
| Other operating charges | 640/8 | €975 | €931 | -€44 | -4.5% |
| Gross operating margin | 9900 | €262,244 | €328,495 | +€66,251 | +25.3% |
| Operating profit (loss) | 9901 | €240,387 | €307,775 | +€67,388 | +28.0% |
| Financial income | 75/76B | €4,195 | €3,908 | -€287 | -6.8% |
| Recurring financial income | 75 | €4,195 | €3,908 | -€287 | -6.8% |
| Financial charges | 65/66B | €135 | €169 | +€34 | +25.2% |
| Recurring financial charges | 65 | €135 | €169 | +€34 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | €244,447 | €311,515 | +€67,068 | +27.4% |
| Income taxes | 67/77 | €68,879 | €85,432 | +€16,554 | +24.0% |
| Profit (loss) for the period | 9904 | €175,568 | €226,082 | +€50,514 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €175,568 | €226,082 | +€50,514 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.