De Coninck Jan: 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 Coninck Jan
Largest movements
- Deferred charges and accrued income -€3,129
down €3,129 (-38.2%), from €8,191 to €5,062
- Receivables within one year +€1,092
up €1,092 (+39.4%), from €2,772 to €3,864
- Tangible fixed assets -€604
down €604 (-30.0%), from €2,014 to €1,410
- Profit (loss) carried forward -€2,649
new in 2025: -€2,649
- Other debts +€2,378
up €2,378 (+49.9%), from €4,761 to €7,139
- Contributions -€2,000
down €2,000 (-47.6%), from €4,200 to €2,200
- Gross operating margin -€6,487
down €6,487 (-34.1%), from €19,013 to €12,526
- Taxes -€1,133
down €1,133 (-49.9%), from €2,269 to €1,136
- Financial charges -€500
down €500 (-81.4%), from €614 to €114
- Other operating charges +€271
up €271 (+31.5%), from €862 to €1,134
- Depreciation -€192
down €192 (-24.1%), from €797 to €604
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 | €26,451 | €23,958 | -€2,493 | -9.4% |
| Fixed assets | 21/28 | €2,014 | €1,410 | -€604 | -30.0% |
| Tangible fixed assets | 22/27 | €2,014 | €1,410 | -€604 | -30.0% |
| Plant, machinery and equipment | 23 | €2,014 | €1,410 | -€604 | -30.0% |
| Current assets | 29/58 | €24,436 | €22,548 | -€1,889 | -7.7% |
| Amounts receivable within one year | 40/41 | €2,772 | €3,864 | +€1,092 | +39.4% |
| Other amounts receivable | 41 | €2,772 | €3,864 | +€1,092 | +39.4% |
| Cash at bank and in hand | 54/58 | €13,473 | €13,621 | +€148 | +1.1% |
| Deferred charges and accrued income | 490/1 | €8,191 | €5,062 | -€3,129 | -38.2% |
| Total equity and liabilities | 10/49 | €26,451 | €23,958 | -€2,493 | -9.4% |
| Equity | 10/15 | €20,625 | €15,976 | -€4,649 | -22.5% |
| Contributions | 10/11 | €4,200 | €2,200 | -€2,000 | -47.6% |
| Reserves | 13 | €16,425 | €16,425 | = | 0.0% |
| Distributable reserves | 133 | €16,425 | €16,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,649 | -€2,649 | |
| Amounts payable | 17/49 | €5,825 | €7,982 | +€2,157 | +37.0% |
| Amounts payable within one year | 42/48 | €5,567 | €7,982 | +€2,415 | +43.4% |
| Trade debts | 44 | €806 | €843 | +€38 | +4.7% |
| Suppliers | 440/4 | €806 | €843 | +€38 | +4.7% |
| Other amounts payable | 47/48 | €4,761 | €7,139 | +€2,378 | +49.9% |
| Accrued charges and deferred income | 492/3 | €259 | - | -€259 | |
| Remuneration, social security and pensions | 62 | €12,146 | €12,187 | +€41 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €797 | €604 | -€192 | -24.1% |
| Other operating charges | 640/8 | €862 | €1,134 | +€271 | +31.5% |
| Gross operating margin | 9900 | €19,013 | €12,526 | -€6,487 | -34.1% |
| Operating profit (loss) | 9901 | €5,208 | -€1,399 | -€6,607 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €614 | €114 | -€500 | -81.4% |
| Recurring financial charges | 65 | €614 | €114 | -€500 | -81.4% |
| Profit (loss) for the period before taxes | 9903 | €4,594 | -€1,514 | -€6,107 | |
| Income taxes | 67/77 | €2,269 | €1,136 | -€1,133 | -49.9% |
| Profit (loss) for the period | 9904 | €2,325 | -€2,649 | -€4,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,325 | -€2,649 | -€4,975 |
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 26 October 2026 via checked.be.