Allard de Jong: 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.
Allard de Jong
Largest movements
- Receivables within one year -€6,221
down €6,221 (-93.9%), from €6,625 to €404
of which Other amounts receivable: -€5,081
- Cash +€2,095
up €2,095 (+12.0%), from €17,482 to €19,577
mainly Receivables within one year (+€6,221) and Depreciation (+€2,683)
- Tangible fixed assets -€544
down €544 (-9.7%), from €5,621 to €5,077
- Other debts -€2,485
down €2,485 (-78.5%), from €3,166 to €681
- Profit (loss) carried forward -€1,828
down €1,828 (-11.3%), from €16,138 to €14,310
- Gross operating margin -€2,881
down €2,881 (-59.8%), from €4,818 to €1,937
- Depreciation +€481
up €481 (+21.8%), from €2,202 to €2,683
- Taxes -€392
no longer reported in 2025 (was €392)
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 | €29,751 | €25,058 | -€4,693 | -15.8% |
| Fixed assets | 21/28 | €5,621 | €5,077 | -€544 | -9.7% |
| Tangible fixed assets | 22/27 | €5,621 | €5,077 | -€544 | -9.7% |
| Furniture and vehicles | 24 | €5,621 | €5,077 | -€544 | -9.7% |
| Current assets | 29/58 | €24,130 | €19,981 | -€4,149 | -17.2% |
| Amounts receivable within one year | 40/41 | €6,625 | €404 | -€6,221 | -93.9% |
| Trade receivables | 40 | €1,140 | - | -€1,140 | |
| Other amounts receivable | 41 | €5,485 | €404 | -€5,081 | -92.6% |
| Cash at bank and in hand | 54/58 | €17,482 | €19,577 | +€2,095 | +12.0% |
| Deferred charges and accrued income | 490/1 | €24 | - | -€24 | |
| Total equity and liabilities | 10/49 | €29,751 | €25,058 | -€4,693 | -15.8% |
| Equity | 10/15 | €26,138 | €24,310 | -€1,828 | -7.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,138 | €14,310 | -€1,828 | -11.3% |
| Amounts payable | 17/49 | €3,613 | €748 | -€2,865 | -79.3% |
| Amounts payable within one year | 42/48 | €3,435 | €748 | -€2,687 | -78.2% |
| Trade debts | 44 | €142 | €67 | -€76 | -53.3% |
| Suppliers | 440/4 | €142 | €67 | -€76 | -53.3% |
| Taxes, remuneration and social security | 45 | €126 | - | -€126 | |
| Taxes | 450/3 | €126 | - | -€126 | |
| Other amounts payable | 47/48 | €3,166 | €681 | -€2,485 | -78.5% |
| Accrued charges and deferred income | 492/3 | €178 | - | -€178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,202 | €2,683 | +€481 | +21.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €4,818 | €1,937 | -€2,881 | -59.8% |
| Operating profit (loss) | 9901 | €2,229 | -€1,145 | -€3,374 | |
| Financial income | 75/76B | €19 | €1 | -€18 | -94.7% |
| Recurring financial income | 75 | €19 | €1 | -€18 | -94.7% |
| Financial charges | 65/66B | €680 | €684 | +€3 | +0.5% |
| Recurring financial charges | 65 | €680 | €684 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €1,567 | -€1,828 | -€3,395 | |
| Income taxes | 67/77 | €392 | - | -€392 | |
| Profit (loss) for the period | 9904 | €1,175 | -€1,828 | -€3,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,175 | -€1,828 | -€3,003 |
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 20 October 2026 via checked.be.