T. JANSSENS: what changed
What changed
T. JANSSENS
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
filed annual accounts (NBB)
Net result for the year
€518,341
2024 · €436,394+€81,947
Equity
€5.0m
2024 · €4.5m+€518,341
Cash
€1.1m
2024 · €1.0m+€8,835
Balance sheet total
€5.2m
2024 · €4.6m+€565,445
Largest movements
Assets
- Current investments +€270,947
up €270,947 (+11.4%), from €2.4m to €2.6m
- Stocks and contracts +€174,660
up €174,660 (+45.9%), from €380,438 to €555,098
- Receivables within one year +€148,651
up €148,651 (+79.5%), from €186,894 to €335,546
of which Trade receivables: +€174,723
Equity and liabilities
- Reserves +€518,341
up €518,341 (+11.7%), from €4.4m to €4.9m
- Trade debts +€72,459
up €72,459 (+91.1%), from €79,570 to €152,028
Income statement
- Gross operating margin +€135,866
up €135,866 (+16.0%), from €849,145 to €985,011
- Taxes +€42,252
up €42,252 (+21.0%), from €200,750 to €243,002
- Depreciation +€12,139
up €12,139 (+10.2%), from €118,818 to €130,957
Change in the result, 2024 to 2025
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 2024
€436,394
Gross operating margin
+€135,866
Staff costs
-€5,847
Depreciation
-€12,139
Other operating charges
+€980
Financial income
+€7,173
Financial charges
-€1,834
Taxes
-€42,252
Result 2025
€518,341
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€421,647
Investment
-€386,478
Financing
-€26,333
Cash 2024
€1.0m
From operations (derived)
+€421,647
Net result for the year
+€518,341
Depreciation
+€130,957
Stocks and contracts
-€174,660
Receivables within one year
-€148,651
Deferred charges and accrued income
+€22,222
Trade debts
+€72,459
Tax, wage and social debts
+€2,350
Accrued charges and deferred income
-€1,372
Investment (derived)
-€386,478
Investment in fixed assets (net)
-€115,531
Current investments
-€270,947
Financing
-€26,333
Current portion of long-term debt
-€26,333
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,618,218 | €5,183,663 | +€565,445 | +12.2% |
| Fixed assets | 21/28 | €598,143 | €582,717 | -€15,426 | -2.6% |
| Tangible fixed assets | 22/27 | €598,143 | €582,717 | -€15,426 | -2.6% |
| Land and buildings | 22 | €297,185 | €261,507 | -€35,678 | -12.0% |
| Plant, machinery and equipment | 23 | €98,255 | €55,269 | -€42,986 | -43.7% |
| Furniture and vehicles | 24 | €202,703 | €265,940 | +€63,238 | +31.2% |
| Current assets | 29/58 | €4,020,076 | €4,600,946 | +€580,871 | +14.4% |
| Stocks and contracts in progress | 3 | €380,438 | €555,098 | +€174,660 | +45.9% |
| Stocks | 30/36 | €380,438 | €555,098 | +€174,660 | +45.9% |
| Amounts receivable within one year | 40/41 | €186,894 | €335,546 | +€148,651 | +79.5% |
| Trade receivables | 40 | €86,007 | €260,731 | +€174,723 | +203% |
| Other amounts receivable | 41 | €100,887 | €74,815 | -€26,072 | -25.8% |
| Current investments | 50/53 | €2,368,542 | €2,639,489 | +€270,947 | +11.4% |
| Cash at bank and in hand | 54/58 | €1,049,625 | €1,058,460 | +€8,835 | +0.8% |
| Deferred charges and accrued income | 490/1 | €34,576 | €12,354 | -€22,222 | -64.3% |
| Total equity and liabilities | 10/49 | €4,618,218 | €5,183,663 | +€565,445 | +12.2% |
| Equity | 10/15 | €4,491,062 | €5,009,403 | +€518,341 | +11.5% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €4,428,062 | €4,946,403 | +€518,341 | +11.7% |
| Distributable reserves | 133 | €4,428,062 | €4,946,403 | +€518,341 | +11.7% |
| Amounts payable | 17/49 | €127,157 | €174,260 | +€47,103 | +37.0% |
| Amounts payable within one year | 42/48 | €125,785 | €174,260 | +€48,475 | +38.5% |
| Current portion of amounts payable after more than one year | 42 | €26,333 | - | -€26,333 | |
| Trade debts | 44 | €79,570 | €152,028 | +€72,459 | +91.1% |
| Suppliers | 440/4 | €79,570 | €152,028 | +€72,459 | +91.1% |
| Taxes, remuneration and social security | 45 | €18,394 | €20,743 | +€2,350 | +12.8% |
| Taxes | 450/3 | €6,840 | €5,678 | -€1,163 | -17.0% |
| Remuneration and social security | 454/9 | €11,554 | €15,066 | +€3,512 | +30.4% |
| Other amounts payable | 47/48 | €1,488 | €1,488 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,372 | - | -€1,372 | |
| Non-recurring operating income | 76A | €477,750 | €525,000 | +€47,250 | +9.9% |
| Remuneration, social security and pensions | 62 | €123,249 | €129,096 | +€5,847 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,818 | €130,957 | +€12,139 | +10.2% |
| Other operating charges | 640/8 | €47,066 | €46,086 | -€980 | -2.1% |
| Gross operating margin | 9900 | €849,145 | €985,011 | +€135,866 | +16.0% |
| Operating profit (loss) | 9901 | €560,012 | €678,871 | +€118,860 | +21.2% |
| Financial income | 75/76B | €81,374 | €88,548 | +€7,173 | +8.8% |
| Recurring financial income | 75 | €81,374 | €88,548 | +€7,173 | +8.8% |
| Financial charges | 65/66B | €4,242 | €6,076 | +€1,834 | +43.2% |
| Recurring financial charges | 65 | €4,242 | €6,076 | +€1,834 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | €637,144 | €761,343 | +€124,199 | +19.5% |
| Income taxes | 67/77 | €200,750 | €243,002 | +€42,252 | +21.0% |
| Profit (loss) for the period | 9904 | €436,394 | €518,341 | +€81,947 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €436,394 | €518,341 | +€81,947 | +18.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.