BOS JONCKHEERE: 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.
BOS JONCKHEERE
Largest movements
- Stocks and contracts +€465,733
new in 2025: €465,733
- Receivables within one year -€190,851
down €190,851 (-26.9%), from €710,172 to €519,321
of which Other amounts receivable: -€111,381
- Tangible fixed assets -€54,674
down €54,674 (-6.8%), from €805,739 to €751,065
of which Land and buildings: -€36,143
- Debts after one year +€375,237
up €375,237 (+97.5%), from €385,026 to €760,263
- Profit (loss) carried forward -€84,472
down €84,472 (-11.3%), from €744,604 to €660,132
- Tax, wage and social debts -€67,865
no longer reported in 2025 (was €67,865)
- Gross operating margin -€70,355
down €70,355, from €41,775 to -€28,580
- Financial income +€14,189
new in 2025: €14,189
- Depreciation -€4,534
down €4,534 (-7.8%), from €57,786 to €53,252
- Other operating charges +€1,058
up €1,058 (+60.5%), from €1,748 to €2,806
- Financial charges +€707
up €707 (+5.3%), from €13,317 to €14,024
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 | €1,524,685 | €1,748,569 | +€223,884 | +14.7% |
| Fixed assets | 21/28 | €809,389 | €754,715 | -€54,674 | -6.8% |
| Tangible fixed assets | 22/27 | €805,739 | €751,065 | -€54,674 | -6.8% |
| Land and buildings | 22 | €785,075 | €748,932 | -€36,143 | -4.6% |
| Plant, machinery and equipment | 23 | €1,478 | €2,132 | +€655 | +44.3% |
| Furniture and vehicles | 24 | €19,186 | - | -€19,186 | |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €715,296 | €993,854 | +€278,558 | +38.9% |
| Stocks and contracts in progress | 3 | - | €465,733 | +€465,733 | |
| Stocks | 30/36 | - | €465,733 | +€465,733 | |
| Amounts receivable within one year | 40/41 | €710,172 | €519,321 | -€190,851 | -26.9% |
| Trade receivables | 40 | €113,956 | €34,486 | -€79,470 | -69.7% |
| Other amounts receivable | 41 | €596,216 | €484,835 | -€111,381 | -18.7% |
| Cash at bank and in hand | 54/58 | €5,124 | €1,602 | -€3,521 | -68.7% |
| Deferred charges and accrued income | 490/1 | - | €7,198 | +€7,198 | |
| Total equity and liabilities | 10/49 | €1,524,685 | €1,748,569 | +€223,884 | +14.7% |
| Equity | 10/15 | €958,009 | €873,537 | -€84,472 | -8.8% |
| 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 | €151,405 | €151,405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,011 | €6,011 | = | 0.0% |
| Distributable reserves | 133 | €139,195 | €139,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | €744,604 | €660,132 | -€84,472 | -11.3% |
| Amounts payable | 17/49 | €566,675 | €875,031 | +€308,356 | +54.4% |
| Amounts payable after more than one year | 17 | €385,026 | €760,263 | +€375,237 | +97.5% |
| Financial debts | 170/4 | €385,026 | €760,263 | +€375,237 | +97.5% |
| Amounts payable within one year | 42/48 | €174,709 | €108,399 | -€66,310 | -38.0% |
| Current portion of amounts payable after more than one year | 42 | €54,157 | €42,263 | -€11,894 | -22.0% |
| Trade debts | 44 | €8,590 | €13,735 | +€5,145 | +59.9% |
| Suppliers | 440/4 | €8,590 | €13,735 | +€5,145 | +59.9% |
| Taxes, remuneration and social security | 45 | €67,865 | - | -€67,865 | |
| Taxes | 450/3 | €67,865 | - | -€67,865 | |
| Other amounts payable | 47/48 | €44,097 | €52,401 | +€8,303 | +18.8% |
| Accrued charges and deferred income | 492/3 | €6,940 | €6,369 | -€571 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,786 | €53,252 | -€4,534 | -7.8% |
| Other operating charges | 640/8 | €1,748 | €2,806 | +€1,058 | +60.5% |
| Gross operating margin | 9900 | €41,775 | -€28,580 | -€70,355 | |
| Operating profit (loss) | 9901 | -€17,758 | -€84,637 | -€66,879 | -377% |
| Financial income | 75/76B | - | €14,189 | +€14,189 | |
| Recurring financial income | 75 | - | €14,189 | +€14,189 | |
| Financial charges | 65/66B | €13,317 | €14,024 | +€707 | +5.3% |
| Recurring financial charges | 65 | €13,317 | €14,024 | +€707 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,076 | -€84,472 | -€53,397 | -172% |
| Profit (loss) for the period | 9904 | -€31,076 | -€84,472 | -€53,397 | -172% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,076 | -€84,472 | -€53,397 | -172% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.