JANSSEUNE & Co: what changed
JANSSEUNE & Co
Largest movements
- Receivables within one year -€17,273
down €17,273 (-33.0%), from €52,365 to €35,092
of which Trade receivables: -€13,428
- Cash -€3,965
down €3,965 (-60.4%), from €6,561 to €2,596
mainly Other debts (-€10,059) and Net result for the year (-€9,189)
- Deferred charges and accrued income +€2,090
up €2,090 (+373%), from €560 to €2,650
- Other debts -€10,059
down €10,059 (-87.5%), from €11,502 to €1,443
- Profit (loss) carried forward -€9,189
down €9,189 (-113%), from -€8,113 to -€17,303
- Trade debts -€1,977
down €1,977 (-29.8%), from €6,630 to €4,652
- Tax, wage and social debts +€1,768
up €1,768 (+27.7%), from €6,379 to €8,147
- Staff costs +€9,089
new in 2024: €9,089
- Write-downs +€2,229
new in 2024: €2,229
- Other operating charges -€786
down €786 (-18.6%), from €4,228 to €3,443
- Taxes -€659
down €659 (-77.4%), from €850 to €192
- Financial charges -€302
down €302 (-46.7%), from €646 to €344
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,414 | €40,957 | -€19,457 | -32.2% |
| Fixed assets | 21/28 | €929 | €620 | -€310 | -33.3% |
| Tangible fixed assets | 22/27 | €929 | €620 | -€310 | -33.3% |
| Plant, machinery and equipment | 23 | €929 | €620 | -€310 | -33.3% |
| Current assets | 29/58 | €59,485 | €40,338 | -€19,147 | -32.2% |
| Amounts receivable within one year | 40/41 | €52,365 | €35,092 | -€17,273 | -33.0% |
| Trade receivables | 40 | €35,554 | €22,126 | -€13,428 | -37.8% |
| Other amounts receivable | 41 | €16,810 | €12,965 | -€3,845 | -22.9% |
| Cash at bank and in hand | 54/58 | €6,561 | €2,596 | -€3,965 | -60.4% |
| Deferred charges and accrued income | 490/1 | €560 | €2,650 | +€2,090 | +373% |
| Total equity and liabilities | 10/49 | €60,414 | €40,957 | -€19,457 | -32.2% |
| Equity | 10/15 | €35,904 | €26,715 | -€9,189 | -25.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €14,018 | €14,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | - | -€3,000 | |
| Reserves not available under the articles | 1311 | €3,000 | - | -€3,000 | |
| Distributable reserves | 133 | €11,018 | €14,018 | +€3,000 | +27.2% |
| Profit (loss) carried forward | 14 | -€8,113 | -€17,303 | -€9,189 | -113% |
| Amounts payable | 17/49 | €24,510 | €14,242 | -€10,268 | -41.9% |
| Amounts payable within one year | 42/48 | €24,510 | €14,242 | -€10,268 | -41.9% |
| Trade debts | 44 | €6,630 | €4,652 | -€1,977 | -29.8% |
| Suppliers | 440/4 | €6,630 | €4,652 | -€1,977 | -29.8% |
| Taxes, remuneration and social security | 45 | €6,379 | €8,147 | +€1,768 | +27.7% |
| Taxes | 450/3 | €6,379 | €8,147 | +€1,768 | +27.7% |
| Other amounts payable | 47/48 | €11,502 | €1,443 | -€10,059 | -87.5% |
| Remuneration, social security and pensions | 62 | - | €9,089 | +€9,089 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €559 | €310 | -€249 | -44.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,229 | +€2,229 | |
| Other operating charges | 640/8 | €4,228 | €3,443 | -€786 | -18.6% |
| Gross operating margin | 9900 | €6,113 | €6,402 | +€288 | +4.7% |
| Operating profit (loss) | 9901 | €1,326 | -€8,669 | -€9,996 | |
| Financial income | 75/76B | €6 | €16 | +€10 | +170% |
| Recurring financial income | 75 | €6 | €16 | +€10 | +170% |
| Financial charges | 65/66B | €646 | €344 | -€302 | -46.7% |
| Recurring financial charges | 65 | €646 | €344 | -€302 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €687 | -€8,998 | -€9,684 | |
| Income taxes | 67/77 | €850 | €192 | -€659 | -77.4% |
| Profit (loss) for the period | 9904 | -€164 | -€9,189 | -€9,026 | -5,515% |
| Profit (loss) for the period to be appropriated | 9905 | -€164 | -€9,189 | -€9,026 | -5,515% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.