PREFAB JANSSEN: 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.
PREFAB JANSSEN
Largest movements
- Receivables within one year -€89,260
down €89,260 (-82.4%), from €108,305 to €19,045
of which Trade receivables: -€89,269
- Stocks and contracts +€60,080
up €60,080 (+15.9%), from €377,570 to €437,650
of which Contracts in progress: +€74,500
- Tangible fixed assets -€30,019
down €30,019 (-14.3%), from €209,380 to €179,361
of which Leasing and similar rights: -€17,197
- Cash -€11,187
down €11,187 (-48.9%), from €22,894 to €11,707
mainly Stocks and contracts (-€60,080) and Trade debts (-€56,119)
- Trade debts -€56,119
down €56,119 (-48.1%), from €116,587 to €60,468
- Other debts -€31,548
down €31,548 (-47.2%), from €66,832 to €35,285
- Tax, wage and social debts +€23,063
up €23,063 (+36.7%), from €62,824 to €85,887
of which Taxes: +€23,549
- Debts after one year -€17,692
down €17,692 (-41.6%), from €42,572 to €24,880
- Profit (loss) carried forward +€16,998
up €16,998 (+6.9%), from €246,204 to €263,202
- Staff costs -€37,779
down €37,779 (-10.4%), from €363,244 to €325,465
- Gross operating margin -€37,397
down €37,397 (-8.8%), from €423,278 to €385,881
- Financial income +€12,542
up €12,542 (+141,561%), from €9 to €12,551
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 | €719,846 | €653,240 | -€66,606 | -9.3% |
| Fixed assets | 21/28 | €209,419 | €179,399 | -€30,019 | -14.3% |
| Tangible fixed assets | 22/27 | €209,380 | €179,361 | -€30,019 | -14.3% |
| Land and buildings | 22 | €103,770 | €103,770 | = | 0.0% |
| Plant, machinery and equipment | 23 | €47,861 | €35,039 | -€12,822 | -26.8% |
| Leasing and similar rights | 25 | €57,748 | €40,551 | -€17,197 | -29.8% |
| Financial fixed assets | 28 | €39 | €39 | = | 0.0% |
| Current assets | 29/58 | €510,427 | €473,841 | -€36,586 | -7.2% |
| Stocks and contracts in progress | 3 | €377,570 | €437,650 | +€60,080 | +15.9% |
| Stocks | 30/36 | €188,570 | €174,150 | -€14,420 | -7.6% |
| Contracts in progress | 37 | €189,000 | €263,500 | +€74,500 | +39.4% |
| Amounts receivable within one year | 40/41 | €108,305 | €19,045 | -€89,260 | -82.4% |
| Trade receivables | 40 | €107,854 | €18,584 | -€89,269 | -82.8% |
| Other amounts receivable | 41 | €452 | €461 | +€9 | +2.0% |
| Cash at bank and in hand | 54/58 | €22,894 | €11,707 | -€11,187 | -48.9% |
| Deferred charges and accrued income | 490/1 | €1,658 | €5,439 | +€3,781 | +228% |
| Total equity and liabilities | 10/49 | €719,846 | €653,240 | -€66,606 | -9.3% |
| Equity | 10/15 | €336,576 | €353,574 | +€16,998 | +5.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €28,373 | €28,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €22,173 | €22,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,204 | €263,202 | +€16,998 | +6.9% |
| Amounts payable | 17/49 | €383,269 | €299,666 | -€83,604 | -21.8% |
| Amounts payable after more than one year | 17 | €42,572 | €24,880 | -€17,692 | -41.6% |
| Financial debts | 170/4 | €42,572 | €24,880 | -€17,692 | -41.6% |
| Amounts payable within one year | 42/48 | €339,547 | €274,331 | -€65,216 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €18,304 | €17,692 | -€612 | -3.3% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €116,587 | €60,468 | -€56,119 | -48.1% |
| Suppliers | 440/4 | €116,587 | €60,468 | -€56,119 | -48.1% |
| Taxes, remuneration and social security | 45 | €62,824 | €85,887 | +€23,063 | +36.7% |
| Taxes | 450/3 | €34,411 | €57,960 | +€23,549 | +68.4% |
| Remuneration and social security | 454/9 | €28,412 | €27,927 | -€486 | -1.7% |
| Other amounts payable | 47/48 | €66,832 | €35,285 | -€31,548 | -47.2% |
| Accrued charges and deferred income | 492/3 | €1,151 | €454 | -€696 | -60.5% |
| Remuneration, social security and pensions | 62 | €363,244 | €325,465 | -€37,779 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,214 | €30,019 | -€195 | -0.6% |
| Other operating charges | 640/8 | €10,720 | €10,931 | +€211 | +2.0% |
| Gross operating margin | 9900 | €423,278 | €385,881 | -€37,397 | -8.8% |
| Operating profit (loss) | 9901 | €19,100 | €19,466 | +€366 | +1.9% |
| Financial income | 75/76B | €9 | €12,551 | +€12,542 | +141,561% |
| Recurring financial income | 75 | €9 | €12,551 | +€12,542 | +141,561% |
| Financial charges | 65/66B | €11,485 | €8,590 | -€2,895 | -25.2% |
| Recurring financial charges | 65 | €11,485 | €8,590 | -€2,895 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €7,624 | €23,427 | +€15,803 | +207% |
| Income taxes | 67/77 | €2,338 | €6,429 | +€4,091 | +175% |
| Profit (loss) for the period | 9904 | €5,285 | €16,998 | +€11,713 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €5,285 | €16,998 | +€11,713 | +222% |
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 23 October 2026 via checked.be.