DE JONG: 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 JONG
Largest movements
- Receivables within one year -€284,687
down €284,687 (-58.6%), from €485,870 to €201,183
of which Other amounts receivable: -€183,224
- Tangible fixed assets -€156,945
down €156,945 (-17.1%), from €919,630 to €762,685
of which Land and buildings: -€159,042
- Stocks and contracts +€117,218
up €117,218 (+40.9%), from €286,533 to €403,750
- Cash +€33,930
up €33,930 (+6.7%), from €506,211 to €540,141
mainly Receivables within one year (+€284,687) and Net result for the year (+€280,032)
- Revaluation surpluses -€139,128
no longer reported in 2025 (was €139,128)
- Trade debts -€110,888
down €110,888 (-53.3%), from €208,098 to €97,210
- Debts after one year -€49,323
down €49,323 (-22.7%), from €217,626 to €168,302
- Reserves +€44,945
up €44,945 (+3.2%), from €1.4m to €1.5m
of which Distributable reserves: +€44,945
- Tax, wage and social debts -€42,781
down €42,781 (-47.8%), from €89,460 to €46,679
of which Taxes: -€41,884
- Gross operating margin +€55,554
up €55,554 (+8.6%), from €649,095 to €704,648
- Financial income +€12,935
up €12,935 (+365%), from €3,540 to €16,475
- Taxes +€9,349
up €9,349 (+11.9%), from €78,890 to €88,238
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 | €2,233,555 | €1,946,096 | -€287,459 | -12.9% |
| Fixed assets | 21/28 | €930,745 | €772,841 | -€157,905 | -17.0% |
| Intangible fixed assets | 21 | €1,197 | €237 | -€960 | -80.2% |
| Tangible fixed assets | 22/27 | €919,630 | €762,685 | -€156,945 | -17.1% |
| Land and buildings | 22 | €725,878 | €566,836 | -€159,042 | -21.9% |
| Plant, machinery and equipment | 23 | €37,368 | €31,221 | -€6,147 | -16.4% |
| Furniture and vehicles | 24 | €156,384 | €164,628 | +€8,244 | +5.3% |
| Financial fixed assets | 28 | €9,919 | €9,919 | = | 0.0% |
| Current assets | 29/58 | €1,302,809 | €1,173,255 | -€129,554 | -9.9% |
| Stocks and contracts in progress | 3 | €286,533 | €403,750 | +€117,218 | +40.9% |
| Stocks | 30/36 | €286,533 | €403,750 | +€117,218 | +40.9% |
| Amounts receivable within one year | 40/41 | €485,870 | €201,183 | -€284,687 | -58.6% |
| Trade receivables | 40 | €226,579 | €125,115 | -€101,464 | -44.8% |
| Other amounts receivable | 41 | €259,291 | €76,067 | -€183,224 | -70.7% |
| Cash at bank and in hand | 54/58 | €506,211 | €540,141 | +€33,930 | +6.7% |
| Deferred charges and accrued income | 490/1 | €24,195 | €28,181 | +€3,986 | +16.5% |
| Total equity and liabilities | 10/49 | €2,233,555 | €1,946,096 | -€287,459 | -12.9% |
| Equity | 10/15 | €1,653,765 | €1,559,581 | -€94,184 | -5.7% |
| Contributions | 10/11 | €90,895 | €90,895 | = | 0.0% |
| Capital | 10 | €90,895 | €90,895 | = | 0.0% |
| Issued capital | 100 | €90,895 | €90,895 | = | 0.0% |
| Revaluation surpluses | 12 | €139,128 | - | -€139,128 | |
| Reserves | 13 | €1,423,742 | €1,468,687 | +€44,945 | +3.2% |
| Non-distributable reserves | 130/1 | €12,646 | €12,646 | = | 0.0% |
| Legal reserve | 130 | €12,646 | €12,646 | = | 0.0% |
| Distributable reserves | 133 | €1,411,096 | €1,456,041 | +€44,945 | +3.2% |
| Amounts payable | 17/49 | €579,790 | €386,514 | -€193,275 | -33.3% |
| Amounts payable after more than one year | 17 | €217,626 | €168,302 | -€49,323 | -22.7% |
| Financial debts | 170/4 | €217,626 | €168,302 | -€49,323 | -22.7% |
| Amounts payable within one year | 42/48 | €360,103 | €218,212 | -€141,891 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €48,747 | €49,323 | +€576 | +1.2% |
| Trade debts | 44 | €208,098 | €97,210 | -€110,888 | -53.3% |
| Suppliers | 440/4 | €208,098 | €97,210 | -€110,888 | -53.3% |
| Advances received on contracts in progress | 46 | €13,798 | €25,000 | +€11,202 | +81.2% |
| Taxes, remuneration and social security | 45 | €89,460 | €46,679 | -€42,781 | -47.8% |
| Taxes | 450/3 | €67,879 | €25,994 | -€41,884 | -61.7% |
| Remuneration and social security | 454/9 | €21,581 | €20,684 | -€897 | -4.2% |
| Accrued charges and deferred income | 492/3 | €2,062 | - | -€2,062 | |
| Non-recurring operating income | 76A | €16,578 | - | -€16,578 | |
| Remuneration, social security and pensions | 62 | €269,099 | €266,487 | -€2,612 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,811 | €58,977 | +€5,166 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,093 | +€4,093 | |
| Other operating charges | 640/8 | €21,860 | €18,328 | -€3,532 | -16.2% |
| Gross operating margin | 9900 | €649,095 | €704,648 | +€55,554 | +8.6% |
| Operating profit (loss) | 9901 | €304,325 | €356,763 | +€52,438 | +17.2% |
| Financial income | 75/76B | €3,540 | €16,475 | +€12,935 | +365% |
| Recurring financial income | 75 | €3,540 | €16,475 | +€12,935 | +365% |
| Financial charges | 65/66B | €8,034 | €4,968 | -€3,065 | -38.2% |
| Recurring financial charges | 65 | €8,034 | €4,968 | -€3,065 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €299,831 | €368,270 | +€68,439 | +22.8% |
| Transfer from deferred taxes | 780 | €2,003 | - | -€2,003 | |
| Income taxes | 67/77 | €78,890 | €88,238 | +€9,349 | +11.9% |
| Profit (loss) for the period | 9904 | €222,945 | €280,032 | +€57,087 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €222,945 | €280,032 | +€57,087 | +25.6% |
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 13 October 2026 via checked.be.