DE BONT JONATHAN: 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.
DE BONT JONATHAN
Largest movements
- Receivables within one year +€9,138
up €9,138 (+337.6%), from €2,707 to €11,845
of which Trade receivables: +€8,088
- Tangible fixed assets -€6,667
down €6,667 (-90.6%), from €7,361 to €694
of which Furniture and vehicles: -€5,333
- Cash -€6,607
down €6,607 (-38.9%), from €16,981 to €10,374
mainly Receivables within one year (-€9,138) and Other debts (-€5,954)
- Other debts -€5,954
down €5,954 (-100.0%), from €5,954 to €0
- Reserves +€5,909
up €5,909 (+88.5%), from €6,680 to €12,589
- Trade debts -€4,101
down €4,101 (-65.7%), from €6,241 to €2,141
- Gross operating margin +€10,064
up €10,064 (+61.8%), from €16,279 to €26,343
- Staff costs +€8,995
up €8,995, from €0 to €8,995
- Taxes -€590
down €590 (-16.6%), from €3,561 to €2,970
- Financial charges -€300
down €300 (-74.7%), from €401 to €101
- Other operating charges +€288
up €288 (+20.0%), from €1,440 to €1,728
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.
Cash bridge derived
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 | €27,378 | €23,148 | -€4,230 | -15.4% |
| Fixed assets | 21/28 | €7,361 | €694 | -€6,667 | -90.6% |
| Tangible fixed assets | 22/27 | €7,361 | €694 | -€6,667 | -90.6% |
| Plant, machinery and equipment | 23 | €1,472 | €139 | -€1,333 | -90.6% |
| Furniture and vehicles | 24 | €5,889 | €555 | -€5,333 | -90.6% |
| Current assets | 29/58 | €20,017 | €22,454 | +€2,437 | +12.2% |
| Amounts receivable within one year | 40/41 | €2,707 | €11,845 | +€9,138 | +337.6% |
| Trade receivables | 40 | €2,549 | €10,637 | +€8,088 | +317.3% |
| Other amounts receivable | 41 | €158 | €1,209 | +€1,050 | +663.2% |
| Cash at bank and in hand | 54/58 | €16,981 | €10,374 | -€6,607 | -38.9% |
| Deferred charges and accrued income | 490/1 | €329 | €235 | -€94 | -28.7% |
| Total equity and liabilities | 10/49 | €27,378 | €23,148 | -€4,230 | -15.4% |
| Equity | 10/15 | €8,180 | €14,089 | +€5,909 | +72.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €6,680 | €12,589 | +€5,909 | +88.5% |
| Distributable reserves | 133 | €6,680 | €12,589 | +€5,909 | +88.5% |
| Amounts payable | 17/49 | €19,198 | €9,059 | -€10,139 | -52.8% |
| Amounts payable within one year | 42/48 | €19,198 | €9,059 | -€10,139 | -52.8% |
| Trade debts | 44 | €6,241 | €2,141 | -€4,101 | -65.7% |
| Suppliers | 440/4 | €6,241 | €2,141 | -€4,101 | -65.7% |
| Taxes, remuneration and social security | 45 | €7,002 | €6,918 | -€84 | -1.2% |
| Taxes | 450/3 | €7,002 | €6,568 | -€434 | -6.2% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €5,954 | €0 | -€5,954 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | €8,995 | +€8,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €6,667 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,440 | €1,728 | +€288 | +20.0% |
| Gross operating margin | 9900 | €16,279 | €26,343 | +€10,064 | +61.8% |
| Operating profit (loss) | 9901 | €8,172 | €8,954 | +€781 | +9.6% |
| Financial income | 75/76B | €3 | €27 | +€24 | +829.0% |
| Recurring financial income | 75 | €3 | €27 | +€24 | +829.0% |
| Financial charges | 65/66B | €401 | €101 | -€300 | -74.7% |
| Recurring financial charges | 65 | €401 | €101 | -€300 | -74.7% |
| Profit (loss) for the period before taxes | 9903 | €7,774 | €8,879 | +€1,105 | +14.2% |
| Income taxes | 67/77 | €3,561 | €2,970 | -€590 | -16.6% |
| Profit (loss) for the period | 9904 | €4,214 | €5,909 | +€1,695 | +40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,214 | €5,909 | +€1,695 | +40.2% |
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 12 October 2026 via checked.be.