ABC SERVICES JONGMANS: what changed
Two fiscal 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.
ABC SERVICES JONGMANS
Largest movements
- Cash +€16,402
up €16,402 (+28.6%), from €57,381 to €73,784
mainly Net result for the year (+€27,276) and Other debts (+€7,205)
- Tangible fixed assets +€9,207
up €9,207 (+69.7%), from €13,208 to €22,415
of which Other tangible fixed assets: +€15,577
- Receivables within one year +€3,008
up €3,008 (+6.3%), from €47,521 to €50,529
of which Other amounts receivable: +€10,014
- Profit (loss) carried forward +€20,071
up €20,071, from -€16,224 to €3,847
- Other debts +€7,205
new in 2025: €7,205
- Tax, wage and social debts +€2,229
up €2,229 (+5.1%), from €43,330 to €45,559
of which Taxes: +€1,292
- Gross operating margin +€59,972
up €59,972 (+102.8%), from €58,320 to €118,292
- Taxes +€5,762
up €5,762 (+512.3%), from €1,125 to €6,887
- Depreciation +€4,564
up €4,564 (+243.0%), from €1,878 to €6,443
- Staff costs +€3,738
up €3,738 (+5.2%), from €71,389 to €75,128
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.
Cash bridge derived
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 | €123,574 | €152,430 | +€28,856 | +23.4% |
| Fixed assets | 21/28 | €13,208 | €22,415 | +€9,207 | +69.7% |
| Tangible fixed assets | 22/27 | €13,208 | €22,415 | +€9,207 | +69.7% |
| Plant, machinery and equipment | 23 | €353 | €0 | -€353 | -100.0% |
| Furniture and vehicles | 24 | €12,855 | €6,838 | -€6,017 | -46.8% |
| Other tangible fixed assets | 26 | - | €15,577 | +€15,577 | |
| Current assets | 29/58 | €110,366 | €130,015 | +€19,649 | +17.8% |
| Amounts receivable within one year | 40/41 | €47,521 | €50,529 | +€3,008 | +6.3% |
| Trade receivables | 40 | €45,502 | €38,495 | -€7,007 | -15.4% |
| Other amounts receivable | 41 | €2,019 | €12,033 | +€10,014 | +496.0% |
| Cash at bank and in hand | 54/58 | €57,381 | €73,784 | +€16,402 | +28.6% |
| Deferred charges and accrued income | 490/1 | €5,464 | €5,703 | +€239 | +4.4% |
| Total equity and liabilities | 10/49 | €123,574 | €152,430 | +€28,856 | +23.4% |
| Equity | 10/15 | €71,236 | €91,307 | +€20,071 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,860 | €68,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,000 | €67,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,224 | €3,847 | +€20,071 | |
| Amounts payable | 17/49 | €52,338 | €61,123 | +€8,785 | +16.8% |
| Amounts payable within one year | 42/48 | €52,200 | €61,067 | +€8,868 | +17.0% |
| Trade debts | 44 | €8,870 | €8,303 | -€566 | -6.4% |
| Suppliers | 440/4 | €8,870 | €8,303 | -€566 | -6.4% |
| Taxes, remuneration and social security | 45 | €43,330 | €45,559 | +€2,229 | +5.1% |
| Taxes | 450/3 | €34,413 | €35,704 | +€1,292 | +3.8% |
| Remuneration and social security | 454/9 | €8,917 | €9,855 | +€937 | +10.5% |
| Other amounts payable | 47/48 | - | €7,205 | +€7,205 | |
| Accrued charges and deferred income | 492/3 | €138 | €55 | -€83 | -59.9% |
| Remuneration, social security and pensions | 62 | €71,389 | €75,128 | +€3,738 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,878 | €6,443 | +€4,564 | +243.0% |
| Other operating charges | 640/8 | €1,067 | €1,104 | +€36 | +3.4% |
| Gross operating margin | 9900 | €58,320 | €118,292 | +€59,972 | +102.8% |
| Operating profit (loss) | 9901 | -€16,016 | €35,617 | +€51,633 | |
| Financial income | 75/76B | - | €69 | +€69 | |
| Recurring financial income | 75 | - | €69 | +€69 | |
| Financial charges | 65/66B | €1,875 | €1,523 | -€352 | -18.8% |
| Recurring financial charges | 65 | €1,875 | €1,523 | -€352 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,890 | €34,163 | +€52,054 | |
| Income taxes | 67/77 | €1,125 | €6,887 | +€5,762 | +512.3% |
| Profit (loss) for the period | 9904 | -€19,015 | €27,276 | +€46,292 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,015 | €27,276 | +€46,292 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.