Pol Janssen Consultancy: what changed
Pol Janssen Consultancy
Largest movements
- Current investments -€2,717
down €2,717 (-9.2%), from €29,589 to €26,872
- Profit (loss) carried forward -€5,136
down €5,136 (-14.5%), from -€35,350 to -€40,486
- Trade debts +€1,781
up €1,781 (+3,019%), from €59 to €1,840
- Other debts +€557
up €557 (+3.3%), from €17,100 to €17,657
- Depreciation -€2,370
no longer reported in 2022 (was €2,370)
- Gross operating margin +€2,219
up €2,219 (+50.1%), from -€4,425 to -€2,206
- Financial income -€1,988
down €1,988 (-96.2%), from €2,066 to €78
- Financial charges +€855
up €855 (+43.0%), from €1,988 to €2,844
- Other operating charges -€336
no longer reported in 2022 (was €336)
Change in the result, 2021 to 2022
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 2021 and 2022 balance sheets and the 2022 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 | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,824 | €33,198 | -€2,626 | -7.3% |
| Current assets | 29/58 | €35,824 | €33,198 | -€2,626 | -7.3% |
| Amounts receivable within one year | 40/41 | €4,409 | €4,148 | -€261 | -5.9% |
| Trade receivables | 40 | €3,585 | €3,585 | = | 0.0% |
| Other amounts receivable | 41 | €823 | €563 | -€261 | -31.7% |
| Current investments | 50/53 | €29,589 | €26,872 | -€2,717 | -9.2% |
| Cash at bank and in hand | 54/58 | €1,826 | €2,179 | +€353 | +19.3% |
| Total equity and liabilities | 10/49 | €35,824 | €33,198 | -€2,626 | -7.3% |
| Equity | 10/15 | €17,943 | €12,808 | -€5,136 | -28.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €33,293 | €33,293 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €31,293 | €31,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,350 | -€40,486 | -€5,136 | -14.5% |
| Amounts payable | 17/49 | €17,881 | €20,391 | +€2,510 | +14.0% |
| Amounts payable within one year | 42/48 | €17,881 | €20,391 | +€2,510 | +14.0% |
| Trade debts | 44 | €59 | €1,840 | +€1,781 | +3,019% |
| Suppliers | 440/4 | €59 | €1,840 | +€1,781 | +3,019% |
| Taxes, remuneration and social security | 45 | €722 | €894 | +€172 | +23.9% |
| Taxes | 450/3 | €722 | €894 | +€172 | +23.9% |
| Other amounts payable | 47/48 | €17,100 | €17,657 | +€557 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,370 | - | -€2,370 | |
| Other operating charges | 640/8 | €336 | - | -€336 | |
| Gross operating margin | 9900 | -€4,425 | -€2,206 | +€2,219 | +50.1% |
| Operating profit (loss) | 9901 | -€7,131 | -€2,206 | +€4,925 | +69.1% |
| Financial income | 75/76B | €2,066 | €78 | -€1,988 | -96.2% |
| Recurring financial income | 75 | €2,066 | €78 | -€1,988 | -96.2% |
| Financial charges | 65/66B | €1,988 | €2,844 | +€855 | +43.0% |
| Recurring financial charges | 65 | €1,988 | €2,844 | +€855 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,053 | -€4,972 | +€2,082 | +29.5% |
| Income taxes | 67/77 | €148 | €164 | +€16 | +10.6% |
| Profit (loss) for the period | 9904 | -€7,202 | -€5,136 | +€2,066 | +28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,202 | -€5,136 | +€2,066 | +28.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.