DE GROOTE JOCHEN: 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 GROOTE JOCHEN
Largest movements
- Stocks and contracts +€59,969
up €59,969 (+286%), from €20,991 to €80,960
of which Stocks: +€67,570
- Tangible fixed assets -€46,770
down €46,770 (-16.0%), from €292,256 to €245,486
of which Furniture and vehicles: -€24,226
- Cash -€34,833
down €34,833 (-59.2%), from €58,877 to €24,044
mainly Stocks and contracts (-€59,969) and Net result for the year (-€37,507)
- Receivables within one year -€15,858
down €15,858 (-47.5%), from €33,406 to €17,547
of which Trade receivables: -€9,217
- Profit (loss) carried forward -€32,861
down €32,861, from €0 to -€32,861
- Debts after one year +€21,062
up €21,062 (+8.4%), from €250,994 to €272,056
of which Financial debts: +€21,062
- Trade debts -€11,768
down €11,768 (-89.8%), from €13,109 to €1,341
- Tax, wage and social debts -€11,043
down €11,043 (-76.6%), from €14,424 to €3,381
of which Taxes: -€6,130
- Reserves -€4,646
down €4,646 (-5.2%), from €89,210 to €84,564
- Gross operating margin -€69,239
down €69,239 (-45.6%), from €151,713 to €82,474
- Staff costs -€29,856
down €29,856 (-35.4%), from €84,345 to €54,488
- Financial charges +€1,604
up €1,604 (+10.0%), from €15,981 to €17,585
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 | €416,265 | €376,266 | -€39,998 | -9.6% |
| Fixed assets | 21/28 | €297,206 | €250,436 | -€46,770 | -15.7% |
| Tangible fixed assets | 22/27 | €292,256 | €245,486 | -€46,770 | -16.0% |
| Land and buildings | 22 | €50,377 | €47,655 | -€2,722 | -5.4% |
| Plant, machinery and equipment | 23 | €23,890 | €12,247 | -€11,643 | -48.7% |
| Furniture and vehicles | 24 | €66,599 | €42,373 | -€24,226 | -36.4% |
| Other tangible fixed assets | 26 | €151,390 | €143,211 | -€8,179 | -5.4% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €119,059 | €125,830 | +€6,772 | +5.7% |
| Stocks and contracts in progress | 3 | €20,991 | €80,960 | +€59,969 | +286% |
| Stocks | 30/36 | €13,390 | €80,960 | +€67,570 | +505% |
| Contracts in progress | 37 | €7,601 | €0 | -€7,601 | -100% |
| Amounts receivable within one year | 40/41 | €33,406 | €17,547 | -€15,858 | -47.5% |
| Trade receivables | 40 | €25,993 | €16,776 | -€9,217 | -35.5% |
| Other amounts receivable | 41 | €7,413 | €771 | -€6,642 | -89.6% |
| Cash at bank and in hand | 54/58 | €58,877 | €24,044 | -€34,833 | -59.2% |
| Deferred charges and accrued income | 490/1 | €5,785 | €3,280 | -€2,506 | -43.3% |
| Total equity and liabilities | 10/49 | €416,265 | €376,266 | -€39,998 | -9.6% |
| Equity | 10/15 | €95,410 | €57,903 | -€37,507 | -39.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,210 | €84,564 | -€4,646 | -5.2% |
| Distributable reserves | 133 | €89,210 | €84,564 | -€4,646 | -5.2% |
| Profit (loss) carried forward | 14 | €0 | -€32,861 | -€32,861 | |
| Amounts payable | 17/49 | €320,855 | €318,363 | -€2,492 | -0.8% |
| Amounts payable after more than one year | 17 | €250,994 | €272,056 | +€21,062 | +8.4% |
| Financial debts | 170/4 | €242,994 | €264,056 | +€21,062 | +8.7% |
| Other amounts payable | 178/9 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,034 | €46,308 | -€22,727 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €40,227 | €40,267 | +€41 | +0.1% |
| Trade debts | 44 | €13,109 | €1,341 | -€11,768 | -89.8% |
| Suppliers | 440/4 | €13,109 | €1,341 | -€11,768 | -89.8% |
| Taxes, remuneration and social security | 45 | €14,424 | €3,381 | -€11,043 | -76.6% |
| Taxes | 450/3 | €7,112 | €982 | -€6,130 | -86.2% |
| Remuneration and social security | 454/9 | €7,312 | €2,398 | -€4,913 | -67.2% |
| Other amounts payable | 47/48 | €1,275 | €1,319 | +€44 | +3.4% |
| Accrued charges and deferred income | 492/3 | €827 | €0 | -€827 | -100% |
| Non-recurring operating income | 76A | €0 | €14,329 | +€14,329 | |
| Remuneration, social security and pensions | 62 | €84,345 | €54,488 | -€29,856 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,957 | €43,099 | -€858 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €877 | +€877 | |
| Other operating charges | 640/8 | €3,052 | €3,840 | +€788 | +25.8% |
| Gross operating margin | 9900 | €151,713 | €82,474 | -€69,239 | -45.6% |
| Operating profit (loss) | 9901 | €20,360 | -€19,830 | -€40,190 | |
| Financial income | 75/76B | €3 | €50 | +€47 | +1,676% |
| Recurring financial income | 75 | €3 | €50 | +€47 | +1,676% |
| Financial charges | 65/66B | €15,981 | €17,585 | +€1,604 | +10.0% |
| Recurring financial charges | 65 | €15,981 | €17,585 | +€1,604 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €4,381 | -€37,366 | -€41,747 | |
| Income taxes | 67/77 | €1,391 | €141 | -€1,250 | -89.9% |
| Profit (loss) for the period | 9904 | €2,990 | -€37,507 | -€40,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,990 | -€37,507 | -€40,497 |
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 22 October 2026 via checked.be.