L. JANSSENS: 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.
L. JANSSENS
Largest movements
- Receivables within one year -€5,700
no longer reported in 2025 (was €5,700)
of which Trade receivables: -€5,200
- Tangible fixed assets -€3,331
no longer reported in 2025 (was €3,331)
of which Furniture and vehicles: -€3,300
- Deferred charges and accrued income -€2,346
no longer reported in 2025 (was €2,346)
- Financial fixed assets -€558
no longer reported in 2025 (was €558)
- Other debts -€12,838
down €12,838 (-39.5%), from €32,470 to €19,633
- Profit (loss) carried forward +€3,348
up €3,348 (+8.2%), from -€41,062 to -€37,714
- Trade debts -€2,346
no longer reported in 2025 (was €2,346)
- Gross operating margin +€7,578
up €7,578, from -€3,938 to €3,640
- Other operating charges -€156
down €156 (-56.6%), from €276 to €120
- Depreciation -€155
down €155 (-83.3%), from €186 to €31
- Financial charges +€88
up €88 (+150%), from €59 to €146
of which Non-recurring financial charges: +€81
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 | €12,355 | €519 | -€11,836 | -95.8% |
| Fixed assets | 21/28 | €3,889 | - | -€3,889 | |
| Tangible fixed assets | 22/27 | €3,331 | - | -€3,331 | |
| Plant, machinery and equipment | 23 | €31 | - | -€31 | |
| Furniture and vehicles | 24 | €3,300 | - | -€3,300 | |
| Financial fixed assets | 28 | €558 | - | -€558 | |
| Current assets | 29/58 | €8,466 | €519 | -€7,947 | -93.9% |
| Amounts receivable within one year | 40/41 | €5,700 | - | -€5,700 | |
| Trade receivables | 40 | €5,200 | - | -€5,200 | |
| Other amounts receivable | 41 | €500 | - | -€500 | |
| Cash at bank and in hand | 54/58 | €419 | €519 | +€100 | +23.8% |
| Deferred charges and accrued income | 490/1 | €2,346 | - | -€2,346 | |
| Total equity and liabilities | 10/49 | €12,355 | €519 | -€11,836 | -95.8% |
| Equity | 10/15 | -€22,462 | -€19,114 | +€3,348 | +14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,062 | -€37,714 | +€3,348 | +8.2% |
| Amounts payable | 17/49 | €34,816 | €19,633 | -€15,184 | -43.6% |
| Amounts payable within one year | 42/48 | €34,816 | €19,633 | -€15,184 | -43.6% |
| Trade debts | 44 | €2,346 | - | -€2,346 | |
| Suppliers | 440/4 | €2,346 | - | -€2,346 | |
| Other amounts payable | 47/48 | €32,470 | €19,633 | -€12,838 | -39.5% |
| Non-recurring operating income | 76A | - | €8,266 | +€8,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €31 | -€155 | -83.3% |
| Other operating charges | 640/8 | €276 | €120 | -€156 | -56.6% |
| Gross operating margin | 9900 | -€3,938 | €3,640 | +€7,578 | |
| Operating profit (loss) | 9901 | -€4,400 | €3,489 | +€7,889 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €59 | €146 | +€88 | +150% |
| Recurring financial charges | 65 | €59 | €65 | +€7 | +11.1% |
| Non-recurring financial charges | 66B | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | -€4,458 | €3,348 | +€7,806 | |
| Profit (loss) for the period | 9904 | -€4,458 | €3,348 | +€7,806 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,458 | €3,348 | +€7,806 |
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 30 October 2026 via checked.be.