Clémence 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.
Clémence Jonckheere
Largest movements
- Cash -€14,342
down €14,342 (-33.9%), from €42,316 to €27,974
mainly Net result for the year (-€14,422) and Tax, wage and social debts (-€8,169)
- Receivables within one year -€7,821
down €7,821 (-98.3%), from €7,955 to €134
of which Trade receivables: -€7,955
- Financial fixed assets +€750
new in 2025: €750
- Profit (loss) carried forward -€14,422
down €14,422 (-76.8%), from €18,778 to €4,355
- Other debts +€9,081
up €9,081 (+109%), from €8,316 to €17,397
- Tax, wage and social debts -€8,169
down €8,169 (-62.2%), from €13,131 to €4,962
of which Taxes: -€6,589
- Trade debts -€7,880
down €7,880 (-82.5%), from €9,546 to €1,667
- Gross operating margin -€36,231
down €36,231, from €24,626 to -€11,605
- Taxes -€4,943
down €4,943 (-99.8%), from €4,953 to €10
- Financial charges +€2,771
up €2,771 (+7,645%), from €36 to €2,807
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 | €50,271 | €28,881 | -€21,390 | -42.5% |
| Fixed assets | 21/28 | - | €750 | +€750 | |
| Financial fixed assets | 28 | - | €750 | +€750 | |
| Current assets | 29/58 | €50,271 | €28,131 | -€22,140 | -44.0% |
| Amounts receivable within one year | 40/41 | €7,955 | €134 | -€7,821 | -98.3% |
| Trade receivables | 40 | €7,955 | - | -€7,955 | |
| Other amounts receivable | 41 | - | €134 | +€134 | |
| Cash at bank and in hand | 54/58 | €42,316 | €27,974 | -€14,342 | -33.9% |
| Deferred charges and accrued income | 490/1 | - | €23 | +€23 | |
| Total equity and liabilities | 10/49 | €50,271 | €28,881 | -€21,390 | -42.5% |
| Equity | 10/15 | €19,278 | €4,855 | -€14,422 | -74.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,778 | €4,355 | -€14,422 | -76.8% |
| Amounts payable | 17/49 | €30,993 | €24,026 | -€6,967 | -22.5% |
| Amounts payable within one year | 42/48 | €30,993 | €24,026 | -€6,967 | -22.5% |
| Trade debts | 44 | €9,546 | €1,667 | -€7,880 | -82.5% |
| Suppliers | 440/4 | €9,546 | €1,667 | -€7,880 | -82.5% |
| Taxes, remuneration and social security | 45 | €13,131 | €4,962 | -€8,169 | -62.2% |
| Taxes | 450/3 | €11,551 | €4,962 | -€6,589 | -57.0% |
| Remuneration and social security | 454/9 | €1,580 | - | -€1,580 | |
| Other amounts payable | 47/48 | €8,316 | €17,397 | +€9,081 | +109% |
| Gross operating margin | 9900 | €24,626 | -€11,605 | -€36,231 | |
| Operating profit (loss) | 9901 | €24,626 | -€11,605 | -€36,231 | |
| Financial charges | 65/66B | €36 | €2,807 | +€2,771 | +7,645% |
| Recurring financial charges | 65 | €36 | €2,807 | +€2,771 | +7,645% |
| Profit (loss) for the period before taxes | 9903 | €24,589 | -€14,413 | -€39,002 | |
| Income taxes | 67/77 | €4,953 | €10 | -€4,943 | -99.8% |
| Profit (loss) for the period | 9904 | €19,637 | -€14,422 | -€34,059 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,637 | -€14,422 | -€34,059 |
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 23 October 2026 via checked.be.