consulting 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.
consulting jonckheere
Largest movements
- Current investments +€76,596
up €76,596 (+20.4%), from €375,396 to €451,992
- Tangible fixed assets -€7,137
down €7,137 (-28.4%), from €25,127 to €17,990
- Reserves +€62,139
up €62,139 (+15.8%), from €392,822 to €454,961
- Gross operating margin +€12,463
up €12,463 (+15.1%), from €82,539 to €95,002
- Taxes +€3,583
up €3,583 (+13.3%), from €26,941 to €30,523
- Financial income -€1,503
down €1,503 (-20.1%), from €7,459 to €5,956
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 | €415,785 | €481,216 | +€65,431 | +15.7% |
| Fixed assets | 21/28 | €25,127 | €17,990 | -€7,137 | -28.4% |
| Tangible fixed assets | 22/27 | €25,127 | €17,990 | -€7,137 | -28.4% |
| Furniture and vehicles | 24 | €25,127 | €17,990 | -€7,137 | -28.4% |
| Current assets | 29/58 | €390,658 | €463,226 | +€72,568 | +18.6% |
| Amounts receivable within one year | 40/41 | €0 | €3 | +€3 | |
| Other amounts receivable | 41 | €0 | €3 | +€3 | |
| Current investments | 50/53 | €375,396 | €451,992 | +€76,596 | +20.4% |
| Cash at bank and in hand | 54/58 | €13,897 | €9,837 | -€4,060 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,364 | €1,393 | +€29 | +2.2% |
| Total equity and liabilities | 10/49 | €415,785 | €481,216 | +€65,431 | +15.7% |
| Equity | 10/15 | €405,222 | €467,361 | +€62,139 | +15.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €392,822 | €454,961 | +€62,139 | +15.8% |
| Distributable reserves | 133 | €392,822 | €454,961 | +€62,139 | +15.8% |
| Amounts payable | 17/49 | €10,563 | €13,855 | +€3,292 | +31.2% |
| Amounts payable within one year | 42/48 | €10,563 | €13,855 | +€3,292 | +31.2% |
| Trade debts | 44 | €344 | €457 | +€113 | +32.9% |
| Suppliers | 440/4 | €344 | €457 | +€113 | +32.9% |
| Taxes, remuneration and social security | 45 | €8,997 | €13,093 | +€4,096 | +45.5% |
| Taxes | 450/3 | €8,997 | €13,093 | +€4,096 | +45.5% |
| Other amounts payable | 47/48 | €1,221 | €305 | -€917 | -75.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,137 | €7,137 | = | 0.0% |
| Other operating charges | 640/8 | €816 | €895 | +€79 | +9.7% |
| Gross operating margin | 9900 | €82,539 | €95,002 | +€12,463 | +15.1% |
| Operating profit (loss) | 9901 | €74,586 | €86,970 | +€12,385 | +16.6% |
| Financial income | 75/76B | €7,459 | €5,956 | -€1,503 | -20.1% |
| Recurring financial income | 75 | €7,459 | €5,956 | -€1,503 | -20.1% |
| Financial charges | 65/66B | €413 | €264 | -€149 | -36.1% |
| Recurring financial charges | 65 | €413 | €264 | -€149 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €81,632 | €92,663 | +€11,031 | +13.5% |
| Income taxes | 67/77 | €26,941 | €30,523 | +€3,583 | +13.3% |
| Profit (loss) for the period | 9904 | €54,691 | €62,139 | +€7,448 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,691 | €62,139 | +€7,448 | +13.6% |
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 29 October 2026 via checked.be.