José JANSSEN: what changed
What changed
José JANSSEN
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
€6,306
2024 · €43,480-€37,173
Equity
€161,581
2024 · €155,275+€6,306
Cash
€4,877
2024 · €847+€4,030
Balance sheet total
€485,121
2024 · €279,095+€206,026
Largest movements
Assets
- Stocks and contracts +€193,774
up €193,774 (+83.8%), from €231,150 to €424,924
- Receivables within one year +€12,365
up €12,365 (+59.7%), from €20,721 to €33,087
of which Other amounts receivable: +€14,654
- Tangible fixed assets -€6,004
down €6,004 (-25.2%), from €23,811 to €17,808
Equity and liabilities
- Other debts +€214,835
new in 2025: €214,835
- Debts after one year -€16,535
down €16,535 (-23.7%), from €69,886 to €53,352
- Profit (loss) carried forward +€6,306
up €6,306 (+8.7%), from €72,125 to €78,431
- Short-term financial debts +€5,940
new in 2025: €5,940
Income statement
- Gross operating margin -€63,198
down €63,198 (-80.9%), from €78,143 to €14,945
- Staff costs -€28,082
down €28,082, from €27,382 to -€701
- Depreciation +€1,451
up €1,451 (+31.9%), from €4,553 to €6,004
- Financial income -€1,202
down €1,202 (-46.1%), from €2,605 to €1,403
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.
Result 2024
€43,480
Gross operating margin
-€63,198
Staff costs
+€28,082
Depreciation
-€1,451
Other operating charges
-€178
Financial income
-€1,202
Financial charges
+€229
Taxes
+€544
Result 2025
€6,306
raises the resultlowers the result
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.
From operations
+€14,141
Investment
€0
Financing
-€10,111
Cash 2024
€847
From operations (derived)
+€14,141
Net result for the year
+€6,306
Depreciation
+€6,004
Stocks and contracts
-€193,774
Receivables within one year
-€12,365
Deferred charges and accrued income
-€1,861
Trade debts
-€448
Tax, wage and social debts
-€4,557
Other debts
+€214,835
Financing
-€10,111
Debts after one year
-€16,535
Current portion of long-term debt
+€484
Short-term financial debts
+€5,940
Cash 2025
€4,877
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €279,095 | €485,121 | +€206,026 | +73.8% |
| Fixed assets | 21/28 | €23,811 | €17,808 | -€6,004 | -25.2% |
| Tangible fixed assets | 22/27 | €23,811 | €17,808 | -€6,004 | -25.2% |
| Furniture and vehicles | 24 | €23,811 | €17,808 | -€6,004 | -25.2% |
| Current assets | 29/58 | €255,284 | €467,313 | +€212,030 | +83.1% |
| Stocks and contracts in progress | 3 | €231,150 | €424,924 | +€193,774 | +83.8% |
| Stocks | 30/36 | €231,150 | €424,924 | +€193,774 | +83.8% |
| Amounts receivable within one year | 40/41 | €20,721 | €33,087 | +€12,365 | +59.7% |
| Trade receivables | 40 | €16,633 | €14,345 | -€2,289 | -13.8% |
| Other amounts receivable | 41 | €4,088 | €18,742 | +€14,654 | +358% |
| Cash at bank and in hand | 54/58 | €847 | €4,877 | +€4,030 | +476% |
| Deferred charges and accrued income | 490/1 | €2,566 | €4,426 | +€1,861 | +72.5% |
| Total equity and liabilities | 10/49 | €279,095 | €485,121 | +€206,026 | +73.8% |
| Equity | 10/15 | €155,275 | €161,581 | +€6,306 | +4.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €64,150 | €64,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,250 | €42,250 | = | 0.0% |
| Distributable reserves | 133 | €21,900 | €21,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,125 | €78,431 | +€6,306 | +8.7% |
| Amounts payable | 17/49 | €123,820 | €323,540 | +€199,720 | +161% |
| Amounts payable after more than one year | 17 | €69,886 | €53,352 | -€16,535 | -23.7% |
| Financial debts | 170/4 | €69,886 | €53,352 | -€16,535 | -23.7% |
| Amounts payable within one year | 42/48 | €53,933 | €270,188 | +€216,255 | +401% |
| Current portion of amounts payable after more than one year | 42 | €16,051 | €16,535 | +€484 | +3.0% |
| Financial debts | 43 | - | €5,940 | +€5,940 | |
| Credit institutions | 430/8 | - | €5,940 | +€5,940 | |
| Trade debts | 44 | €28,081 | €27,634 | -€448 | -1.6% |
| Suppliers | 440/4 | €28,081 | €27,634 | -€448 | -1.6% |
| Taxes, remuneration and social security | 45 | €9,801 | €5,244 | -€4,557 | -46.5% |
| Taxes | 450/3 | €2,954 | €650 | -€2,304 | -78.0% |
| Remuneration and social security | 454/9 | €6,847 | €4,594 | -€2,253 | -32.9% |
| Other amounts payable | 47/48 | - | €214,835 | +€214,835 | |
| Remuneration, social security and pensions | 62 | €27,382 | -€701 | -€28,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,553 | €6,004 | +€1,451 | +31.9% |
| Other operating charges | 640/8 | €934 | €1,112 | +€178 | +19.0% |
| Gross operating margin | 9900 | €78,143 | €14,945 | -€63,198 | -80.9% |
| Operating profit (loss) | 9901 | €45,275 | €8,530 | -€36,745 | -81.2% |
| Financial income | 75/76B | €2,605 | €1,403 | -€1,202 | -46.1% |
| Recurring financial income | 75 | €2,605 | €1,403 | -€1,202 | -46.1% |
| Financial charges | 65/66B | €3,554 | €3,325 | -€229 | -6.5% |
| Recurring financial charges | 65 | €3,554 | €3,325 | -€229 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €44,326 | €6,608 | -€37,718 | -85.1% |
| Income taxes | 67/77 | €846 | €302 | -€544 | -64.3% |
| Profit (loss) for the period | 9904 | €43,480 | €6,306 | -€37,173 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,480 | €6,306 | -€37,173 | -85.5% |
Next steps
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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 6 November 2026 via checked.be.