BOUWTEAM JONCKHEERE: what changed
BOUWTEAM JONCKHEERE
Largest movements
- Tangible fixed assets -€12,814
down €12,814 (-27.3%), from €46,910 to €34,096
of which Plant, machinery and equipment: -€12,358
- Deferred charges and accrued income -€4,918
down €4,918 (-63.0%), from €7,811 to €2,893
- Cash +€3,390
up €3,390 (+1,013%), from €335 to €3,725
mainly Depreciation (+€12,814) and Deferred charges and accrued income (+€4,918)
- Receivables within one year +€1,328
up €1,328 (+9.4%), from €14,109 to €15,437
of which Other amounts receivable: +€1,164
- Debts after one year -€8,112
down €8,112 (-72.7%), from €11,161 to €3,049
of which Other amounts payable: -€5,134
- Short-term financial debts -€4,002
down €4,002 (-100%), from €4,002 to €0
- Trade debts +€3,415
up €3,415 (+24.8%), from €13,746 to €17,161
- Current portion of long-term debt -€3,189
down €3,189 (-100%), from €3,189 to €0
- Profit (loss) carried forward -€1,029
down €1,029 (-6.6%), from -€15,512 to -€16,541
- Gross operating margin -€16,328
down €16,328 (-51.0%), from €32,011 to €15,683
- Depreciation -€830
down €830 (-6.1%), from €13,644 to €12,814
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,260 | €57,343 | -€12,917 | -18.4% |
| Fixed assets | 21/28 | €47,882 | €35,165 | -€12,717 | -26.6% |
| Tangible fixed assets | 22/27 | €46,910 | €34,096 | -€12,814 | -27.3% |
| Plant, machinery and equipment | 23 | €46,395 | €34,037 | -€12,358 | -26.6% |
| Furniture and vehicles | 24 | €515 | €58 | -€456 | -88.7% |
| Financial fixed assets | 28 | €972 | €1,070 | +€98 | +10.0% |
| Current assets | 29/58 | €22,378 | €22,178 | -€201 | -0.9% |
| Stocks and contracts in progress | 3 | €124 | €124 | = | 0.0% |
| Stocks | 30/36 | €124 | €124 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,109 | €15,437 | +€1,328 | +9.4% |
| Trade receivables | 40 | €11,962 | €12,125 | +€163 | +1.4% |
| Other amounts receivable | 41 | €2,147 | €3,312 | +€1,164 | +54.2% |
| Cash at bank and in hand | 54/58 | €335 | €3,725 | +€3,390 | +1,013% |
| Deferred charges and accrued income | 490/1 | €7,811 | €2,893 | -€4,918 | -63.0% |
| Total equity and liabilities | 10/49 | €70,260 | €57,343 | -€12,917 | -18.4% |
| Equity | 10/15 | €38,162 | €37,133 | -€1,029 | -2.7% |
| Contributions | 10/11 | €53,000 | €53,000 | = | 0.0% |
| Reserves | 13 | €674 | €674 | = | 0.0% |
| Distributable reserves | 133 | €674 | €674 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,512 | -€16,541 | -€1,029 | -6.6% |
| Amounts payable | 17/49 | €32,098 | €20,209 | -€11,888 | -37.0% |
| Amounts payable after more than one year | 17 | €11,161 | €3,049 | -€8,112 | -72.7% |
| Financial debts | 170/4 | €2,979 | €0 | -€2,979 | -100% |
| Other amounts payable | 178/9 | €8,182 | €3,049 | -€5,134 | -62.7% |
| Amounts payable within one year | 42/48 | €20,937 | €17,161 | -€3,776 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €3,189 | €0 | -€3,189 | -100% |
| Financial debts | 43 | €4,002 | €0 | -€4,002 | -100% |
| Credit institutions | 430/8 | €4,002 | €0 | -€4,002 | -100% |
| Trade debts | 44 | €13,746 | €17,161 | +€3,415 | +24.8% |
| Suppliers | 440/4 | €13,746 | €17,161 | +€3,415 | +24.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,644 | €12,814 | -€830 | -6.1% |
| Other operating charges | 640/8 | €2,693 | €2,753 | +€60 | +2.2% |
| Gross operating margin | 9900 | €32,011 | €15,683 | -€16,328 | -51.0% |
| Operating profit (loss) | 9901 | €15,673 | €116 | -€15,558 | -99.3% |
| Financial income | 75/76B | €170 | €23 | -€147 | -86.6% |
| Recurring financial income | 75 | €170 | €23 | -€147 | -86.6% |
| Financial charges | 65/66B | €1,208 | €1,167 | -€41 | -3.4% |
| Recurring financial charges | 65 | €1,208 | €1,167 | -€41 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €14,635 | -€1,029 | -€15,664 | |
| Profit (loss) for the period | 9904 | €14,635 | -€1,029 | -€15,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,635 | -€1,029 | -€15,664 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.