Corentin JONCKHEERE: what changed
What changed
Corentin JONCKHEERE
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
filed annual accounts (NBB)
Net result for the year
€56,732
2024 · €32,070+€24,662
Equity
€128,848
2024 · €79,617+€49,232
Cash
€90,510
2024 · €27,082+€63,428
Balance sheet total
€192,155
2024 · €136,404+€55,751
Largest movements
Assets
- Cash +€63,428
up €63,428 (+234%), from €27,082 to €90,510
mainly Net result for the year (+€56,732) and Other debts (+€7,757)
- Receivables within one year -€4,007
down €4,007 (-7.6%), from €52,420 to €48,414
of which Trade receivables: -€5,538
- Deferred charges and accrued income -€3,263
down €3,263 (-35.5%), from €9,185 to €5,923
Equity and liabilities
- Profit (loss) carried forward +€39,232
up €39,232 (+54.8%), from €71,557 to €110,788
- Reserves +€10,000
new in 2025: €10,000
- Other debts +€7,757
up €7,757 (+68.0%), from €11,412 to €19,169
- Tax, wage and social debts +€5,161
up €5,161 (+652%), from €792 to €5,953
of which Taxes: +€4,293
- Debts after one year -€3,193
down €3,193 (-10.6%), from €30,191 to €26,998
Income statement
- Turnover +€75,106
up €75,106 (+18.8%), from €398,830 to €473,936
- Gross operating margin +€34,514
up €34,514 (+54.6%), from €63,177 to €97,691
- Purchases and services +€23,217
up €23,217 (+6.5%), from €354,677 to €377,894
- Taxes +€7,245
up €7,245 (+79.7%), from €9,092 to €16,337
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.
Result 2024
€32,070
Gross operating margin
+€34,514
Staff costs
-€4,594
Depreciation
+€66
Other operating charges
+€183
Other operating items
+€1,692
Financial income
+€252
Financial charges
-€206
Taxes
-€7,245
Result 2025
€56,732
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€77,607
Investment
-€2,937
Financing
-€11,242
Cash 2024
€27,082
From operations (derived)
+€77,607
Net result for the year
+€56,732
Depreciation
+€4,797
Stocks and contracts
-€1,453
Receivables within one year
+€4,007
Deferred charges and accrued income
+€3,263
Trade debts
-€2,656
Tax, wage and social debts
+€5,161
Other debts
+€7,757
Investment (derived)
-€2,937
Investment in fixed assets (net)
-€2,937
Financing
-€11,242
Debts after one year
-€3,193
Current portion of long-term debt
-€549
Contributions, distributions and other
-€7,500
Cash 2025
€90,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,404 | €192,155 | +€55,751 | +40.9% |
| Fixed assets | 21/28 | €38,099 | €36,239 | -€1,860 | -4.9% |
| Tangible fixed assets | 22/27 | €37,949 | €36,089 | -€1,860 | -4.9% |
| Land and buildings | 22 | €36,210 | €33,240 | -€2,970 | -8.2% |
| Plant, machinery and equipment | 23 | €1,270 | €2,849 | +€1,580 | +124% |
| Furniture and vehicles | 24 | €470 | - | -€470 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €98,304 | €155,916 | +€57,611 | +58.6% |
| Stocks and contracts in progress | 3 | €9,317 | €10,770 | +€1,453 | +15.6% |
| Stocks | 30/36 | €9,317 | €10,770 | +€1,453 | +15.6% |
| Amounts receivable within one year | 40/41 | €52,420 | €48,414 | -€4,007 | -7.6% |
| Trade receivables | 40 | €36,738 | €31,200 | -€5,538 | -15.1% |
| Other amounts receivable | 41 | €15,683 | €17,213 | +€1,531 | +9.8% |
| Current investments | 50/53 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €27,082 | €90,510 | +€63,428 | +234% |
| Deferred charges and accrued income | 490/1 | €9,185 | €5,923 | -€3,263 | -35.5% |
| Total equity and liabilities | 10/49 | €136,404 | €192,155 | +€55,751 | +40.9% |
| Equity | 10/15 | €79,617 | €128,848 | +€49,232 | +61.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | - | €10,000 | +€10,000 | |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €71,557 | €110,788 | +€39,232 | +54.8% |
| Amounts payable | 17/49 | €56,787 | €63,307 | +€6,520 | +11.5% |
| Amounts payable after more than one year | 17 | €30,191 | €26,998 | -€3,193 | -10.6% |
| Financial debts | 170/4 | €30,191 | €26,998 | -€3,193 | -10.6% |
| Amounts payable within one year | 42/48 | €26,596 | €36,308 | +€9,713 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €4,374 | €3,825 | -€549 | -12.6% |
| Trade debts | 44 | €10,018 | €7,362 | -€2,656 | -26.5% |
| Suppliers | 440/4 | €10,018 | €7,362 | -€2,656 | -26.5% |
| Taxes, remuneration and social security | 45 | €792 | €5,953 | +€5,161 | +652% |
| Taxes | 450/3 | - | €4,293 | +€4,293 | |
| Remuneration and social security | 454/9 | €792 | €1,659 | +€868 | +110% |
| Other amounts payable | 47/48 | €11,412 | €19,169 | +€7,757 | +68.0% |
| Turnover | 70 | €398,830 | €473,936 | +€75,106 | +18.8% |
| Non-recurring operating income | 76A | €16,529 | €1,650 | -€14,879 | -90.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €354,677 | €377,894 | +€23,217 | +6.5% |
| Remuneration, social security and pensions | 62 | €13,325 | €17,918 | +€4,594 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,863 | €4,797 | -€66 | -1.4% |
| Other operating charges | 640/8 | €942 | €759 | -€183 | -19.4% |
| Non-recurring operating charges | 66A | €1,692 | - | -€1,692 | |
| Gross operating margin | 9900 | €63,177 | €97,691 | +€34,514 | +54.6% |
| Operating profit (loss) | 9901 | €42,356 | €74,217 | +€31,861 | +75.2% |
| Financial income | 75/76B | €17 | €269 | +€252 | +1,462% |
| Recurring financial income | 75 | €17 | €269 | +€252 | +1,462% |
| Financial charges | 65/66B | €1,211 | €1,418 | +€206 | +17.0% |
| Recurring financial charges | 65 | €1,211 | €1,418 | +€206 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €41,162 | €73,068 | +€31,907 | +77.5% |
| Income taxes | 67/77 | €9,092 | €16,337 | +€7,245 | +79.7% |
| Profit (loss) for the period | 9904 | €32,070 | €56,732 | +€24,662 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,070 | €56,732 | +€24,662 | +76.9% |
Next steps
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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 5 November 2026 via checked.be.