Project Engineering 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.
Project Engineering Janssens
Largest movements
- Receivables within one year +€16,625
up €16,625 (+89.4%), from €18,598 to €35,224
of which Other amounts receivable: +€8,896
- Tangible fixed assets +€7,461
up €7,461 (+839%), from €889 to €8,350
of which Furniture and vehicles: +€6,827
- Cash -€5,220
down €5,220 (-15.2%), from €34,264 to €29,043
mainly Contributions, distributions and other (-€48,237) and Receivables within one year (-€16,625)
- Other debts +€19,231
up €19,231 (+66.3%), from €29,005 to €48,237
- Debts after one year +€6,469
new in 2025: €6,469
- Reserves -€5,684
down €5,684 (-91.9%), from €6,184 to €500
of which Distributable reserves: -€5,684
- Trade debts -€1,374
down €1,374 (-39.7%), from €3,458 to €2,085
- Gross operating margin +€17,966
up €17,966 (+45.7%), from €39,335 to €57,301
- Taxes +€4,110
up €4,110 (+48.4%), from €8,488 to €12,598
- Depreciation -€665
down €665 (-49.1%), from €1,355 to €690
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 | €54,016 | €72,960 | +€18,944 | +35.1% |
| Fixed assets | 21/28 | €889 | €8,350 | +€7,461 | +839% |
| Tangible fixed assets | 22/27 | €889 | €8,350 | +€7,461 | +839% |
| Plant, machinery and equipment | 23 | - | €634 | +€634 | |
| Furniture and vehicles | 24 | €889 | €7,716 | +€6,827 | +768% |
| Current assets | 29/58 | €53,127 | €64,610 | +€11,483 | +21.6% |
| Amounts receivable within one year | 40/41 | €18,598 | €35,224 | +€16,625 | +89.4% |
| Trade receivables | 40 | €17,087 | €24,816 | +€7,729 | +45.2% |
| Other amounts receivable | 41 | €1,512 | €10,408 | +€8,896 | +589% |
| Cash at bank and in hand | 54/58 | €34,264 | €29,043 | -€5,220 | -15.2% |
| Deferred charges and accrued income | 490/1 | €265 | €343 | +€78 | +29.5% |
| Total equity and liabilities | 10/49 | €54,016 | €72,960 | +€18,944 | +35.1% |
| Equity | 10/15 | €11,184 | €5,500 | -€5,684 | -50.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,184 | €500 | -€5,684 | -91.9% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €5,684 | - | -€5,684 | |
| Amounts payable | 17/49 | €42,832 | €67,460 | +€24,628 | +57.5% |
| Amounts payable after more than one year | 17 | - | €6,469 | +€6,469 | |
| Financial debts | 170/4 | - | €6,469 | +€6,469 | |
| Amounts payable within one year | 42/48 | €42,832 | €60,991 | +€18,159 | +42.4% |
| Current portion of amounts payable after more than one year | 42 | €935 | €1,543 | +€608 | +65.1% |
| Trade debts | 44 | €3,458 | €2,085 | -€1,374 | -39.7% |
| Suppliers | 440/4 | €3,458 | €2,085 | -€1,374 | -39.7% |
| Taxes, remuneration and social security | 45 | €9,434 | €9,127 | -€306 | -3.2% |
| Taxes | 450/3 | €9,434 | €9,127 | -€306 | -3.2% |
| Other amounts payable | 47/48 | €29,005 | €48,237 | +€19,231 | +66.3% |
| Non-recurring operating income | 76A | - | €11 | +€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,355 | €690 | -€665 | -49.1% |
| Other operating charges | 640/8 | €1,199 | €1,210 | +€12 | +1.0% |
| Gross operating margin | 9900 | €39,335 | €57,301 | +€17,966 | +45.7% |
| Operating profit (loss) | 9901 | €36,781 | €55,400 | +€18,619 | +50.6% |
| Financial income | 75/76B | - | €230 | +€230 | |
| Recurring financial income | 75 | - | €230 | +€230 | |
| Financial charges | 65/66B | €329 | €479 | +€150 | +45.6% |
| Recurring financial charges | 65 | €329 | €479 | +€150 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €36,452 | €55,150 | +€18,699 | +51.3% |
| Income taxes | 67/77 | €8,488 | €12,598 | +€4,110 | +48.4% |
| Profit (loss) for the period | 9904 | €27,963 | €42,552 | +€14,589 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,963 | €42,552 | +€14,589 | +52.2% |
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 19 October 2026 via checked.be.