A. JOOKEN & ZONEN: 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.
A. JOOKEN & ZONEN
Largest movements
- Receivables within one year +€9,065
up €9,065 (+15.6%), from €58,257 to €67,322
of which Other amounts receivable: +€8,113
- Cash -€8,970
down €8,970 (-30.8%), from €29,142 to €20,172
mainly Trade debts (-€14,527) and Debts after one year (-€10,003)
- Deferred charges and accrued income -€2,794
down €2,794 (-19.9%), from €14,050 to €11,256
- Other debts +€25,533
up €25,533 (+386%), from €6,621 to €32,154
- Trade debts -€14,527
down €14,527 (-81.6%), from €17,812 to €3,284
- Debts after one year -€10,003
down €10,003 (-69.4%), from €14,412 to €4,409
- Current portion of long-term debt -€6,793
down €6,793 (-40.4%), from €16,796 to €10,003
- Profit (loss) carried forward +€3,353
up €3,353 (+64.1%), from -€5,233 to -€1,879
- Gross operating margin +€11,354
up €11,354 (+187%), from €6,070 to €17,424
- Financial charges -€1,162
down €1,162 (-27.2%), from €4,270 to €3,108
- Financial income -€636
down €636 (-24.0%), from €2,652 to €2,016
- Depreciation +€621
up €621 (+10.5%), from €5,900 to €6,521
- Other operating charges -€214
down €214 (-3.6%), from €5,939 to €5,725
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 | €275,408 | €271,477 | -€3,931 | -1.4% |
| Fixed assets | 21/28 | €47,093 | €47,973 | +€881 | +1.9% |
| Tangible fixed assets | 22/27 | €47,018 | €47,899 | +€881 | +1.9% |
| Land and buildings | 22 | €44,912 | €39,903 | -€5,009 | -11.2% |
| Plant, machinery and equipment | 23 | €1,599 | €948 | -€651 | -40.7% |
| Furniture and vehicles | 24 | €508 | €7,048 | +€6,541 | +1,289% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €228,315 | €223,503 | -€4,812 | -2.1% |
| Amounts receivable after more than one year | 29 | €120,000 | €120,000 | = | 0.0% |
| Other amounts receivable | 291 | €120,000 | €120,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,866 | €4,753 | -€2,113 | -30.8% |
| Stocks | 30/36 | €6,866 | €4,753 | -€2,113 | -30.8% |
| Amounts receivable within one year | 40/41 | €58,257 | €67,322 | +€9,065 | +15.6% |
| Trade receivables | 40 | €9,777 | €10,728 | +€951 | +9.7% |
| Other amounts receivable | 41 | €48,481 | €56,594 | +€8,113 | +16.7% |
| Cash at bank and in hand | 54/58 | €29,142 | €20,172 | -€8,970 | -30.8% |
| Deferred charges and accrued income | 490/1 | €14,050 | €11,256 | -€2,794 | -19.9% |
| Total equity and liabilities | 10/49 | €275,408 | €271,477 | -€3,931 | -1.4% |
| Equity | 10/15 | €189,267 | €192,621 | +€3,353 | +1.8% |
| 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 | €132,500 | €132,500 | = | 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 | €126,300 | €126,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,233 | -€1,879 | +€3,353 | +64.1% |
| Amounts payable | 17/49 | €86,140 | €78,856 | -€7,284 | -8.5% |
| Amounts payable after more than one year | 17 | €14,412 | €4,409 | -€10,003 | -69.4% |
| Financial debts | 170/4 | €14,412 | €4,409 | -€10,003 | -69.4% |
| Amounts payable within one year | 42/48 | €71,728 | €74,447 | +€2,719 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €16,796 | €10,003 | -€6,793 | -40.4% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €17,812 | €3,284 | -€14,527 | -81.6% |
| Suppliers | 440/4 | €17,812 | €3,284 | -€14,527 | -81.6% |
| Taxes, remuneration and social security | 45 | €5,500 | €4,006 | -€1,494 | -27.2% |
| Taxes | 450/3 | €1,500 | €4,006 | +€2,506 | +167% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €6,621 | €32,154 | +€25,533 | +386% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €6,521 | +€621 | +10.5% |
| Other operating charges | 640/8 | €5,939 | €5,725 | -€214 | -3.6% |
| Gross operating margin | 9900 | €6,070 | €17,424 | +€11,354 | +187% |
| Operating profit (loss) | 9901 | -€5,769 | €5,178 | +€10,947 | |
| Financial income | 75/76B | €2,652 | €2,016 | -€636 | -24.0% |
| Recurring financial income | 75 | €2,652 | €2,016 | -€636 | -24.0% |
| Financial charges | 65/66B | €4,270 | €3,108 | -€1,162 | -27.2% |
| Recurring financial charges | 65 | €4,270 | €3,108 | -€1,162 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,387 | €4,086 | +€11,473 | |
| Income taxes | 67/77 | €592 | €733 | +€140 | +23.7% |
| Profit (loss) for the period | 9904 | -€7,980 | €3,353 | +€11,333 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,980 | €3,353 | +€11,333 |
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 30 October 2026 via checked.be.