Janssens & Zonen: 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 & Zonen
Largest movements
- Tangible fixed assets -€29,820
down €29,820 (-33.2%), from €89,846 to €60,026
of which Leasing and similar rights: -€15,457
- Cash +€13,953
up €13,953 (+40.9%), from €34,086 to €48,039
mainly Depreciation (+€31,886) and Net result for the year (+€24,788)
- Receivables within one year -€12,141
down €12,141 (-20.3%), from €59,807 to €47,666
of which Trade receivables: -€12,130
- Other debts -€37,243
down €37,243 (-28.8%), from €129,249 to €92,005
- Profit (loss) carried forward +€24,788
up €24,788 (+74.4%), from -€33,307 to -€8,518
- Current portion of long-term debt -€15,349
down €15,349 (-73.2%), from €20,977 to €5,628
- Debts after one year -€5,628
down €5,628 (-20.4%), from €27,527 to €21,899
- Tax, wage and social debts +€5,321
up €5,321 (+98.5%), from €5,404 to €10,725
- Gross operating margin +€18,057
up €18,057 (+33.2%), from €54,347 to €72,404
- Depreciation -€13,237
down €13,237 (-29.3%), from €45,122 to €31,886
- Taxes +€5,339
up €5,339 (+1,129%), from €473 to €5,812
- Financial charges -€1,070
down €1,070 (-31.8%), from €3,366 to €2,296
- Other operating charges +€901
up €901 (+13.4%), from €6,721 to €7,622
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 | €187,580 | €159,806 | -€27,774 | -14.8% |
| Fixed assets | 21/28 | €89,846 | €60,026 | -€29,820 | -33.2% |
| Tangible fixed assets | 22/27 | €89,846 | €60,026 | -€29,820 | -33.2% |
| Plant, machinery and equipment | 23 | €320 | €150 | -€170 | -53.1% |
| Furniture and vehicles | 24 | €36,463 | €25,051 | -€11,412 | -31.3% |
| Leasing and similar rights | 25 | €23,762 | €8,304 | -€15,457 | -65.1% |
| Other tangible fixed assets | 26 | €29,301 | €26,520 | -€2,781 | -9.5% |
| Current assets | 29/58 | €97,734 | €99,780 | +€2,046 | +2.1% |
| Amounts receivable within one year | 40/41 | €59,807 | €47,666 | -€12,141 | -20.3% |
| Trade receivables | 40 | €51,894 | €39,765 | -€12,130 | -23.4% |
| Other amounts receivable | 41 | €7,912 | €7,901 | -€11 | -0.1% |
| Cash at bank and in hand | 54/58 | €34,086 | €48,039 | +€13,953 | +40.9% |
| Deferred charges and accrued income | 490/1 | €3,841 | €4,075 | +€234 | +6.1% |
| Total equity and liabilities | 10/49 | €187,580 | €159,806 | -€27,774 | -14.8% |
| Equity | 10/15 | -€13,307 | €11,482 | +€24,788 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,307 | -€8,518 | +€24,788 | +74.4% |
| Amounts payable | 17/49 | €200,886 | €148,324 | -€52,562 | -26.2% |
| Amounts payable after more than one year | 17 | €27,527 | €21,899 | -€5,628 | -20.4% |
| Financial debts | 170/4 | €27,527 | €21,899 | -€5,628 | -20.4% |
| Amounts payable within one year | 42/48 | €172,412 | €126,375 | -€46,037 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €20,977 | €5,628 | -€15,349 | -73.2% |
| Trade debts | 44 | €16,783 | €18,017 | +€1,234 | +7.4% |
| Suppliers | 440/4 | €16,783 | €18,017 | +€1,234 | +7.4% |
| Taxes, remuneration and social security | 45 | €5,404 | €10,725 | +€5,321 | +98.5% |
| Taxes | 450/3 | €5,404 | €10,725 | +€5,321 | +98.5% |
| Other amounts payable | 47/48 | €129,249 | €92,005 | -€37,243 | -28.8% |
| Accrued charges and deferred income | 492/3 | €947 | €51 | -€897 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,122 | €31,886 | -€13,237 | -29.3% |
| Other operating charges | 640/8 | €6,721 | €7,622 | +€901 | +13.4% |
| Gross operating margin | 9900 | €54,347 | €72,404 | +€18,057 | +33.2% |
| Operating profit (loss) | 9901 | €2,503 | €32,896 | +€30,392 | +1,214% |
| Financial income | 75/76B | €39 | €1 | -€39 | -98.2% |
| Recurring financial income | 75 | €39 | €1 | -€39 | -98.2% |
| Financial charges | 65/66B | €3,366 | €2,296 | -€1,070 | -31.8% |
| Recurring financial charges | 65 | €3,366 | €2,296 | -€1,070 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€823 | €30,600 | +€31,423 | |
| Income taxes | 67/77 | €473 | €5,812 | +€5,339 | +1,129% |
| Profit (loss) for the period | 9904 | -€1,296 | €24,788 | +€26,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,296 | €24,788 | +€26,084 |
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 29 October 2026 via checked.be.