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 +€74,792
up €74,792 (+43.6%), from €171,632 to €246,424
of which Trade receivables: +€79,249
- Cash -€10,843
down €10,843 (-20.8%), from €52,147 to €41,304
mainly Contributions, distributions and other (-€237,298) and Receivables within one year (-€74,792)
- Short-term financial debts +€27,500
new in 2025: €27,500
- Other debts +€22,073
up €22,073 (+12.8%), from €171,863 to €193,936
- Tax, wage and social debts +€15,942
up €15,942 (+34.8%), from €45,781 to €61,722
- Gross operating margin +€84,596
up €84,596 (+36.5%), from €232,000 to €316,596
- Taxes +€20,186
up €20,186 (+36.6%), from €55,196 to €75,382
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 | €251,787 | €314,451 | +€62,664 | +24.9% |
| Fixed assets | 21/28 | €20,662 | €20,637 | -€25 | -0.1% |
| Tangible fixed assets | 22/27 | €5,819 | €5,795 | -€25 | -0.4% |
| Plant, machinery and equipment | 23 | €2,570 | €1,907 | -€663 | -25.8% |
| Furniture and vehicles | 24 | €3,250 | €3,888 | +€638 | +19.6% |
| Financial fixed assets | 28 | €14,843 | €14,843 | = | 0.0% |
| Current assets | 29/58 | €231,125 | €293,813 | +€62,688 | +27.1% |
| Amounts receivable within one year | 40/41 | €171,632 | €246,424 | +€74,792 | +43.6% |
| Trade receivables | 40 | €167,174 | €246,424 | +€79,249 | +47.4% |
| Other amounts receivable | 41 | €4,457 | €0 | -€4,457 | -100% |
| Cash at bank and in hand | 54/58 | €52,147 | €41,304 | -€10,843 | -20.8% |
| Deferred charges and accrued income | 490/1 | €7,347 | €6,086 | -€1,261 | -17.2% |
| Total equity and liabilities | 10/49 | €251,787 | €314,451 | +€62,664 | +24.9% |
| Equity | 10/15 | €30,460 | €30,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €221,327 | €283,991 | +€62,664 | +28.3% |
| Amounts payable within one year | 42/48 | €221,327 | €283,991 | +€62,664 | +28.3% |
| Financial debts | 43 | - | €27,500 | +€27,500 | |
| Credit institutions | 430/8 | - | €27,500 | +€27,500 | |
| Trade debts | 44 | €3,683 | €832 | -€2,851 | -77.4% |
| Suppliers | 440/4 | €3,683 | €832 | -€2,851 | -77.4% |
| Taxes, remuneration and social security | 45 | €45,781 | €61,722 | +€15,942 | +34.8% |
| Taxes | 450/3 | €45,781 | €61,722 | +€15,942 | +34.8% |
| Other amounts payable | 47/48 | €171,863 | €193,936 | +€22,073 | +12.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €1,905 | -€363 | -16.0% |
| Other operating charges | 640/8 | €1,228 | €1,188 | -€40 | -3.3% |
| Gross operating margin | 9900 | €232,000 | €316,596 | +€84,596 | +36.5% |
| Operating profit (loss) | 9901 | €228,505 | €313,503 | +€84,998 | +37.2% |
| Financial income | 75/76B | €89 | €165 | +€76 | +86.2% |
| Recurring financial income | 75 | €89 | €165 | +€76 | +86.2% |
| Financial charges | 65/66B | €1,162 | €987 | -€174 | -15.0% |
| Recurring financial charges | 65 | €1,162 | €987 | -€174 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €227,432 | €312,681 | +€85,249 | +37.5% |
| Income taxes | 67/77 | €55,196 | €75,382 | +€20,186 | +36.6% |
| Profit (loss) for the period | 9904 | €172,235 | €237,298 | +€65,063 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €172,235 | €237,298 | +€65,063 | +37.8% |
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 18 October 2026 via checked.be.