Studio Dirk Janssens: what changed
What changed
Studio Dirk Janssens
NACE 90.111, Literary creation
filed annual accounts (NBB)
Net result for the year
€72
2025 · -€1,852+€1,923
Equity
-€6,247
2025 · -€6,318+€72
Cash
€71
2025 · €550-€479
Balance sheet total
€312,119
2025 · €295,005+€17,114
Largest movements
Assets
- Receivables within one year +€9,068
up €9,068 (+17.6%), from €51,525 to €60,593
of which Other amounts receivable: +€9,068
- Stocks and contracts +€4,333
up €4,333 (+1.8%), from €239,673 to €244,006
- Tangible fixed assets +€4,191
up €4,191 (+133%), from €3,163 to €7,354
of which Furniture and vehicles: +€4,322
Equity and liabilities
- Other debts +€12,460
up €12,460 (+59.2%), from €21,051 to €33,511
- Trade debts +€4,771
up €4,771 (+35.0%), from €13,620 to €18,391
Income statement
- Gross operating margin +€892
up €892 (+184%), from €485 to €1,376
- Depreciation -€714
down €714 (-68.6%), from €1,040 to €327
- Other operating charges +€72
up €72 (+9.9%), from €727 to €799
- Financial income +€45
up €45 (+9.8%), from €456 to €500
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
-€1,852
Gross operating margin
+€892
Depreciation
+€714
Other operating charges
-€72
Other operating items
+€348
Financial income
+€45
Financial charges
-€3
Result 2026
€72
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,039
Investment
-€4,518
Financing
€0
Cash 2025
€550
From operations (derived)
+€4,039
Net result for the year
+€72
Depreciation
+€327
Stocks and contracts
-€4,333
Receivables within one year
-€9,068
Trade debts
+€4,771
Tax, wage and social debts
-€188
Other debts
+€12,460
Investment (derived)
-€4,518
Investment in fixed assets (net)
-€4,518
Cash 2026
€71
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,005 | €312,119 | +€17,114 | +5.8% |
| Fixed assets | 21/28 | €3,163 | €7,354 | +€4,191 | +133% |
| Tangible fixed assets | 22/27 | €3,163 | €7,354 | +€4,191 | +133% |
| Plant, machinery and equipment | 23 | €2,215 | €2,085 | -€131 | -5.9% |
| Furniture and vehicles | 24 | €947 | €5,269 | +€4,322 | +456% |
| Current assets | 29/58 | €291,842 | €304,765 | +€12,923 | +4.4% |
| Stocks and contracts in progress | 3 | €239,673 | €244,006 | +€4,333 | +1.8% |
| Stocks | 30/36 | €239,673 | €244,006 | +€4,333 | +1.8% |
| Amounts receivable within one year | 40/41 | €51,525 | €60,593 | +€9,068 | +17.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €51,525 | €60,593 | +€9,068 | +17.6% |
| Cash at bank and in hand | 54/58 | €550 | €71 | -€479 | -87.0% |
| Deferred charges and accrued income | 490/1 | €94 | €94 | = | 0.0% |
| Total equity and liabilities | 10/49 | €295,005 | €312,119 | +€17,114 | +5.8% |
| Equity | 10/15 | -€6,318 | -€6,247 | +€72 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,518 | -€12,447 | +€72 | +0.6% |
| Amounts payable | 17/49 | €301,323 | €318,366 | +€17,043 | +5.7% |
| Amounts payable after more than one year | 17 | €266,312 | €266,312 | = | 0.0% |
| Financial debts | 170/4 | €266,312 | €266,312 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,011 | €52,054 | +€17,043 | +48.7% |
| Trade debts | 44 | €13,620 | €18,391 | +€4,771 | +35.0% |
| Suppliers | 440/4 | €13,620 | €18,391 | +€4,771 | +35.0% |
| Taxes, remuneration and social security | 45 | €340 | €151 | -€188 | -55.5% |
| Taxes | 450/3 | €340 | €151 | -€188 | -55.5% |
| Other amounts payable | 47/48 | €21,051 | €33,511 | +€12,460 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,040 | €327 | -€714 | -68.6% |
| Other operating charges | 640/8 | €727 | €799 | +€72 | +9.9% |
| Non-recurring operating charges | 66A | €882 | €534 | -€348 | -39.4% |
| Gross operating margin | 9900 | €485 | €1,376 | +€892 | +184% |
| Operating profit (loss) | 9901 | -€2,165 | -€284 | +€1,881 | +86.9% |
| Financial income | 75/76B | €456 | €500 | +€45 | +9.8% |
| Recurring financial income | 75 | €456 | €500 | +€45 | +9.8% |
| Financial charges | 65/66B | €143 | €145 | +€3 | +1.9% |
| Recurring financial charges | 65 | €143 | €145 | +€3 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,852 | €72 | +€1,923 | |
| Profit (loss) for the period | 9904 | -€1,852 | €72 | +€1,923 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,852 | €72 | +€1,923 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.