BIJ DE JONGENS: 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.
BIJ DE JONGENS
Largest movements
- Tangible fixed assets -€1,503
down €1,503 (-22.1%), from €6,802 to €5,299
- Cash +€1,491
up €1,491 (+172.6%), from €864 to €2,355
mainly Debts after one year (+€13,000) and Tax, wage and social debts (+€3,033)
- Formation expenses -€874
down €874 (-100.0%), from €874 to €0
- Receivables within one year +€766
up €766 (+41.9%), from €1,830 to €2,595
- Profit (loss) carried forward -€14,294
down €14,294 (-1432.5%), from -€998 to -€15,292
- Debts after one year +€13,000
new in 2025: €13,000
- Tax, wage and social debts +€3,033
up €3,033 (+96.3%), from €3,148 to €6,181
- Trade debts -€1,030
down €1,030 (-26.2%), from €3,930 to €2,899
- Other debts -€932
down €932 (-43.4%), from €2,147 to €1,215
- Gross operating margin -€11,621
down €11,621, from €2,812 to -€8,810
- Other operating charges +€847
up €847 (+220.1%), from €385 to €1,232
- Depreciation +€552
up €552 (+30.2%), from €1,826 to €2,377
- Financial charges +€271
up €271 (+18.4%), from €1,476 to €1,747
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 | €10,727 | €10,503 | -€224 | -2.1% |
| Formation expenses | 20 | €874 | €0 | -€874 | -100.0% |
| Fixed assets | 21/28 | €6,802 | €5,299 | -€1,503 | -22.1% |
| Tangible fixed assets | 22/27 | €6,802 | €5,299 | -€1,503 | -22.1% |
| Furniture and vehicles | 24 | €6,802 | €5,299 | -€1,503 | -22.1% |
| Current assets | 29/58 | €3,051 | €5,204 | +€2,153 | +70.6% |
| Amounts receivable within one year | 40/41 | €1,830 | €2,595 | +€766 | +41.9% |
| Trade receivables | 40 | €1,830 | €2,595 | +€766 | +41.9% |
| Cash at bank and in hand | 54/58 | €864 | €2,355 | +€1,491 | +172.6% |
| Deferred charges and accrued income | 490/1 | €357 | €254 | -€104 | -29.1% |
| Total equity and liabilities | 10/49 | €10,727 | €10,503 | -€224 | -2.1% |
| Equity | 10/15 | €1,502 | -€12,792 | -€14,294 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€998 | -€15,292 | -€14,294 | -1432.5% |
| Amounts payable | 17/49 | €9,225 | €23,295 | +€14,070 | +152.5% |
| Amounts payable after more than one year | 17 | - | €13,000 | +€13,000 | |
| Other amounts payable | 178/9 | - | €13,000 | +€13,000 | |
| Amounts payable within one year | 42/48 | €9,225 | €10,295 | +€1,070 | +11.6% |
| Trade debts | 44 | €3,930 | €2,899 | -€1,030 | -26.2% |
| Suppliers | 440/4 | €3,930 | €2,899 | -€1,030 | -26.2% |
| Taxes, remuneration and social security | 45 | €3,148 | €6,181 | +€3,033 | +96.3% |
| Taxes | 450/3 | €3,148 | €6,181 | +€3,033 | +96.3% |
| Other amounts payable | 47/48 | €2,147 | €1,215 | -€932 | -43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,826 | €2,377 | +€552 | +30.2% |
| Other operating charges | 640/8 | €385 | €1,232 | +€847 | +220.1% |
| Gross operating margin | 9900 | €2,812 | -€8,810 | -€11,621 | |
| Operating profit (loss) | 9901 | €601 | -€12,419 | -€13,020 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,476 | €1,747 | +€271 | +18.4% |
| Recurring financial charges | 65 | €1,476 | €1,747 | +€271 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€875 | -€14,166 | -€13,291 | -1518.5% |
| Income taxes | 67/77 | €123 | €128 | +€5 | +4.4% |
| Profit (loss) for the period | 9904 | -€998 | -€14,294 | -€13,297 | -1332.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€998 | -€14,294 | -€13,297 | -1332.5% |
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 11 October 2026 via checked.be.