Van den Abeele - 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.
Van den Abeele - Janssen
Largest movements
- Receivables within one year +€35,026
up €35,026 (+34.2%), from €102,463 to €137,489
of which Trade receivables: +€35,047
- Tangible fixed assets -€21,045
down €21,045 (-15.6%), from €135,164 to €114,119
of which Furniture and vehicles: -€32,250
- Intangible fixed assets -€15,000
down €15,000 (-11.1%), from €134,959 to €119,959
- Cash -€10,826
down €10,826 (-19.5%), from €55,596 to €44,770
mainly Trade debts (-€55,744) and Receivables within one year (-€35,026)
- Trade debts -€55,744
down €55,744 (-30.1%), from €185,290 to €129,545
- Reserves +€38,378
up €38,378 (+29.6%), from €129,554 to €167,932
- Tax, wage and social debts +€11,444
up €11,444 (+40.9%), from €27,952 to €39,396
of which Taxes: +€5,808
- Staff costs +€43,855
up €43,855 (+34.4%), from €127,485 to €171,340
- Gross operating margin +€23,003
up €23,003 (+8.8%), from €260,761 to €283,764
- Depreciation +€12,736
up €12,736 (+35.1%), from €36,244 to €48,980
- Taxes -€9,646
down €9,646 (-32.1%), from €30,094 to €20,448
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 | €448,836 | €441,093 | -€7,743 | -1.7% |
| Fixed assets | 21/28 | €270,123 | €234,078 | -€36,045 | -13.3% |
| Intangible fixed assets | 21 | €134,959 | €119,959 | -€15,000 | -11.1% |
| Tangible fixed assets | 22/27 | €135,164 | €114,119 | -€21,045 | -15.6% |
| Furniture and vehicles | 24 | €132,763 | €100,512 | -€32,250 | -24.3% |
| Other tangible fixed assets | 26 | €2,401 | €13,607 | +€11,205 | +467% |
| Current assets | 29/58 | €178,713 | €207,015 | +€28,302 | +15.8% |
| Amounts receivable within one year | 40/41 | €102,463 | €137,489 | +€35,026 | +34.2% |
| Trade receivables | 40 | €102,441 | €137,488 | +€35,047 | +34.2% |
| Other amounts receivable | 41 | €23 | €1 | -€21 | -94.4% |
| Cash at bank and in hand | 54/58 | €55,596 | €44,770 | -€10,826 | -19.5% |
| Deferred charges and accrued income | 490/1 | €20,653 | €24,756 | +€4,102 | +19.9% |
| Total equity and liabilities | 10/49 | €448,836 | €441,093 | -€7,743 | -1.7% |
| Equity | 10/15 | €130,554 | €168,932 | +€38,378 | +29.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €129,554 | €167,932 | +€38,378 | +29.6% |
| Distributable reserves | 133 | €129,554 | €167,932 | +€38,378 | +29.6% |
| Amounts payable | 17/49 | €318,282 | €272,161 | -€46,122 | -14.5% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €218,241 | €171,941 | -€46,300 | -21.2% |
| Trade debts | 44 | €185,290 | €129,545 | -€55,744 | -30.1% |
| Suppliers | 440/4 | €185,290 | €129,545 | -€55,744 | -30.1% |
| Taxes, remuneration and social security | 45 | €27,952 | €39,396 | +€11,444 | +40.9% |
| Taxes | 450/3 | €15,569 | €21,377 | +€5,808 | +37.3% |
| Remuneration and social security | 454/9 | €12,382 | €18,019 | +€5,637 | +45.5% |
| Other amounts payable | 47/48 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €41 | €219 | +€178 | +434% |
| Remuneration, social security and pensions | 62 | €127,485 | €171,340 | +€43,855 | +34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,244 | €48,980 | +€12,736 | +35.1% |
| Other operating charges | 640/8 | €1,179 | €818 | -€361 | -30.6% |
| Gross operating margin | 9900 | €260,761 | €283,764 | +€23,003 | +8.8% |
| Operating profit (loss) | 9901 | €95,853 | €62,626 | -€33,227 | -34.7% |
| Financial income | 75/76B | €1,233 | €540 | -€693 | -56.2% |
| Recurring financial income | 75 | €1,233 | €540 | -€693 | -56.2% |
| Financial charges | 65/66B | €1,769 | €1,340 | -€429 | -24.3% |
| Recurring financial charges | 65 | €1,769 | €1,340 | -€429 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €95,317 | €61,826 | -€33,491 | -35.1% |
| Income taxes | 67/77 | €30,094 | €20,448 | -€9,646 | -32.1% |
| Profit (loss) for the period | 9904 | €65,223 | €41,378 | -€23,844 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,223 | €41,378 | -€23,844 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.