METAALCONSTRUCTIE 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.
METAALCONSTRUCTIE JANSSENS
Largest movements
- Receivables within one year -€82,030
down €82,030 (-18.2%), from €450,795 to €368,765
of which Trade receivables: -€44,337
- Stocks and contracts -€30,095
down €30,095 (-27.9%), from €107,834 to €77,739
of which Contracts in progress: -€29,452
- Cash +€28,354
up €28,354 (+7.9%), from €359,676 to €388,030
mainly Receivables within one year (+€82,030) and Stocks and contracts (+€30,095)
- Tangible fixed assets -€13,513
down €13,513 (-30.9%), from €43,791 to €30,278
of which Furniture and vehicles: -€11,431
- Reserves -€73,486
down €73,486 (-11.1%), from €663,121 to €589,635
of which Distributable reserves: -€73,486
- Tax, wage and social debts -€13,035
down €13,035 (-19.3%), from €67,523 to €54,488
of which Taxes: -€9,012
- Gross operating margin +€75,479
up €75,479 (+40.9%), from €184,403 to €259,882
- Staff costs -€12,758
down €12,758 (-5.0%), from €256,671 to €243,912
- Other operating charges +€9,507
up €9,507 (+125%), from €7,632 to €17,139
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 | €1,030,863 | €930,957 | -€99,906 | -9.7% |
| Fixed assets | 21/28 | €44,160 | €30,647 | -€13,513 | -30.6% |
| Tangible fixed assets | 22/27 | €43,791 | €30,278 | -€13,513 | -30.9% |
| Plant, machinery and equipment | 23 | €9,542 | €7,687 | -€1,854 | -19.4% |
| Furniture and vehicles | 24 | €33,564 | €22,133 | -€11,431 | -34.1% |
| Other tangible fixed assets | 26 | €685 | €457 | -€228 | -33.3% |
| Financial fixed assets | 28 | €369 | €369 | = | 0.0% |
| Current assets | 29/58 | €986,703 | €900,310 | -€86,393 | -8.8% |
| Stocks and contracts in progress | 3 | €107,834 | €77,739 | -€30,095 | -27.9% |
| Stocks | 30/36 | €78,383 | €77,739 | -€643 | -0.8% |
| Contracts in progress | 37 | €29,452 | €0 | -€29,452 | -100% |
| Amounts receivable within one year | 40/41 | €450,795 | €368,765 | -€82,030 | -18.2% |
| Trade receivables | 40 | €326,209 | €281,872 | -€44,337 | -13.6% |
| Other amounts receivable | 41 | €124,586 | €86,893 | -€37,693 | -30.3% |
| Current investments | 50/53 | €53,606 | €53,606 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €359,676 | €388,030 | +€28,354 | +7.9% |
| Deferred charges and accrued income | 490/1 | €14,791 | €12,170 | -€2,621 | -17.7% |
| Total equity and liabilities | 10/49 | €1,030,863 | €930,957 | -€99,906 | -9.7% |
| Equity | 10/15 | €737,489 | €664,003 | -€73,486 | -10.0% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €663,121 | €589,635 | -€73,486 | -11.1% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,949 | €5,949 | = | 0.0% |
| Distributable reserves | 133 | €649,735 | €576,248 | -€73,486 | -11.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €160,000 | €160,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €160,000 | €160,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €160,000 | €160,000 | = | 0.0% |
| Amounts payable | 17/49 | €133,374 | €106,954 | -€26,420 | -19.8% |
| Amounts payable after more than one year | 17 | €9,302 | €4,044 | -€5,257 | -56.5% |
| Financial debts | 170/4 | €9,302 | €4,044 | -€5,257 | -56.5% |
| Amounts payable within one year | 42/48 | €122,686 | €101,524 | -€21,162 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €5,107 | €5,257 | +€150 | +2.9% |
| Trade debts | 44 | €46,375 | €38,288 | -€8,087 | -17.4% |
| Suppliers | 440/4 | €46,375 | €38,288 | -€8,087 | -17.4% |
| Taxes, remuneration and social security | 45 | €67,523 | €54,488 | -€13,035 | -19.3% |
| Taxes | 450/3 | €31,169 | €22,157 | -€9,012 | -28.9% |
| Remuneration and social security | 454/9 | €36,354 | €32,331 | -€4,023 | -11.1% |
| Other amounts payable | 47/48 | €3,681 | €3,490 | -€191 | -5.2% |
| Accrued charges and deferred income | 492/3 | €1,386 | €1,386 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €256,671 | €243,912 | -€12,758 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,889 | €15,209 | +€320 | +2.1% |
| Other operating charges | 640/8 | €7,632 | €17,139 | +€9,507 | +125% |
| Gross operating margin | 9900 | €184,403 | €259,882 | +€75,479 | +40.9% |
| Operating profit (loss) | 9901 | -€94,790 | -€16,378 | +€78,411 | +82.7% |
| Financial income | 75/76B | €5,743 | €6,735 | +€993 | +17.3% |
| Recurring financial income | 75 | €5,743 | €6,735 | +€993 | +17.3% |
| Financial charges | 65/66B | €2,087 | €1,931 | -€157 | -7.5% |
| Recurring financial charges | 65 | €2,087 | €1,931 | -€157 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€91,134 | -€11,574 | +€79,561 | +87.3% |
| Income taxes | 67/77 | €1,144 | €1,531 | +€387 | +33.8% |
| Profit (loss) for the period | 9904 | -€92,279 | -€13,105 | +€79,173 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,279 | -€13,105 | +€79,173 | +85.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.