LOONWERKEN JANSSENS: what changed
LOONWERKEN JANSSENS
Largest movements
- Tangible fixed assets +€248,771
up €248,771 (+24.3%), from €1.0m to €1.3m
of which Leasing and similar rights: +€404,313
- Receivables within one year +€217,380
up €217,380 (+73.6%), from €295,461 to €512,841
of which Other amounts receivable: +€229,903
- Cash -€35,063
down €35,063 (-95.4%), from €36,770 to €1,706
mainly Investment in fixed assets (net) (-€327,911) and Receivables within one year (-€217,380)
- Stocks and contracts +€24,851
up €24,851 (+710%), from €3,500 to €28,351
- Debts after one year +€394,713
up €394,713 (+117%), from €338,144 to €732,857
- Other debts +€192,909
up €192,909 (+27.6%), from €699,042 to €891,951
- Trade debts -€166,221
down €166,221 (-81.9%), from €203,057 to €36,836
- Current portion of long-term debt +€62,237
up €62,237 (+126%), from €49,234 to €111,471
- Reserves -€22,280
down €22,280 (-54.7%), from €40,732 to €18,452
- Depreciation +€48,797
up €48,797 (+161%), from €30,343 to €79,140
- Gross operating margin -€33,652
down €33,652 (-24.6%), from €136,555 to €102,904
- Other operating charges -€10,125
down €10,125 (-63.5%), from €15,950 to €5,825
- Taxes -€9,196
down €9,196 (-100%), from €9,196 to €0
- Financial charges +€8,688
up €8,688 (+45.4%), from €19,150 to €27,838
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,361,510 | €1,822,711 | +€461,200 | +33.9% |
| Fixed assets | 21/28 | €1,024,761 | €1,273,532 | +€248,771 | +24.3% |
| Tangible fixed assets | 22/27 | €1,024,761 | €1,273,532 | +€248,771 | +24.3% |
| Land and buildings | 22 | €581,471 | €583,057 | +€1,586 | +0.3% |
| Plant, machinery and equipment | 23 | €4,303 | €3,873 | -€430 | -10.0% |
| Furniture and vehicles | 24 | €423,698 | €270,810 | -€152,888 | -36.1% |
| Leasing and similar rights | 25 | - | €404,313 | +€404,313 | |
| Assets under construction and advance payments | 27 | €15,288 | €11,479 | -€3,809 | -24.9% |
| Current assets | 29/58 | €336,749 | €549,179 | +€212,430 | +63.1% |
| Stocks and contracts in progress | 3 | €3,500 | €28,351 | +€24,851 | +710% |
| Stocks | 30/36 | €3,500 | €28,351 | +€24,851 | +710% |
| Amounts receivable within one year | 40/41 | €295,461 | €512,841 | +€217,380 | +73.6% |
| Trade receivables | 40 | €235,491 | €222,969 | -€12,523 | -5.3% |
| Other amounts receivable | 41 | €59,969 | €289,872 | +€229,903 | +383% |
| Cash at bank and in hand | 54/58 | €36,770 | €1,706 | -€35,063 | -95.4% |
| Deferred charges and accrued income | 490/1 | €1,019 | €6,281 | +€5,262 | +516% |
| Total equity and liabilities | 10/49 | €1,361,510 | €1,822,711 | +€461,200 | +33.9% |
| Equity | 10/15 | €60,732 | €38,452 | -€22,280 | -36.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €40,732 | €18,452 | -€22,280 | -54.7% |
| Distributable reserves | 133 | €40,732 | €18,452 | -€22,280 | -54.7% |
| Amounts payable | 17/49 | €1,300,778 | €1,784,259 | +€483,481 | +37.2% |
| Amounts payable after more than one year | 17 | €338,144 | €732,857 | +€394,713 | +117% |
| Financial debts | 170/4 | €338,144 | €732,857 | +€394,713 | +117% |
| Amounts payable within one year | 42/48 | €962,634 | €1,049,439 | +€86,805 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €49,234 | €111,471 | +€62,237 | +126% |
| Trade debts | 44 | €203,057 | €36,836 | -€166,221 | -81.9% |
| Suppliers | 440/4 | €203,057 | €36,836 | -€166,221 | -81.9% |
| Taxes, remuneration and social security | 45 | €11,300 | €9,181 | -€2,119 | -18.8% |
| Taxes | 450/3 | €11,300 | €9,181 | -€2,119 | -18.8% |
| Other amounts payable | 47/48 | €699,042 | €891,951 | +€192,909 | +27.6% |
| Accrued charges and deferred income | 492/3 | - | €1,962 | +€1,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,343 | €79,140 | +€48,797 | +161% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €15,950 | €5,825 | -€10,125 | -63.5% |
| Non-recurring operating charges | 66A | €27,250 | €11,799 | -€15,451 | -56.7% |
| Gross operating margin | 9900 | €136,555 | €102,904 | -€33,652 | -24.6% |
| Operating profit (loss) | 9901 | €63,012 | €5,140 | -€57,872 | -91.8% |
| Financial income | 75/76B | €1,057 | €418 | -€639 | -60.5% |
| Recurring financial income | 75 | €1,057 | €418 | -€639 | -60.5% |
| Financial charges | 65/66B | €19,150 | €27,838 | +€8,688 | +45.4% |
| Recurring financial charges | 65 | €19,150 | €27,838 | +€8,688 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €44,919 | -€22,280 | -€67,199 | |
| Income taxes | 67/77 | €9,196 | €0 | -€9,196 | -100% |
| Profit (loss) for the period | 9904 | €35,723 | -€22,280 | -€58,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,723 | -€22,280 | -€58,003 |
Next steps
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 7 November 2026 via checked.be.