DE JONG CONSULTING: 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 CONSULTING
Largest movements
- Cash -€23,618
down €23,618 (-40.3%), from €58,615 to €34,997
mainly Tax, wage and social debts (-€16,002) and Investment in fixed assets (net) (-€7,573)
- Tangible fixed assets +€4,427
up €4,427 (+38.7%), from €11,436 to €15,863
of which Plant, machinery and equipment: +€5,039
- Tax, wage and social debts -€16,002
down €16,002 (-77.1%), from €20,750 to €4,748
- Reserves -€4,220
down €4,220 (-5.0%), from €84,621 to €80,401
- Other debts +€3,171
new in 2025: €3,171
- Gross operating margin -€62,829
down €62,829 (-89.1%), from €70,517 to €7,688
- Taxes -€18,693
down €18,693 (-77.4%), from €24,140 to €5,447
- Other operating charges +€1,379
up €1,379 (+54.7%), from €2,520 to €3,899
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 | €132,918 | €115,492 | -€17,426 | -13.1% |
| Fixed assets | 21/28 | €11,436 | €15,863 | +€4,427 | +38.7% |
| Tangible fixed assets | 22/27 | €11,436 | €15,863 | +€4,427 | +38.7% |
| Plant, machinery and equipment | 23 | €8,556 | €13,595 | +€5,039 | +58.9% |
| Furniture and vehicles | 24 | €2,880 | €2,268 | -€612 | -21.3% |
| Current assets | 29/58 | €121,482 | €99,629 | -€21,853 | -18.0% |
| Amounts receivable within one year | 40/41 | €62,835 | €64,159 | +€1,324 | +2.1% |
| Trade receivables | 40 | €12,195 | €7,119 | -€5,076 | -41.6% |
| Other amounts receivable | 41 | €50,640 | €57,040 | +€6,400 | +12.6% |
| Cash at bank and in hand | 54/58 | €58,615 | €34,997 | -€23,618 | -40.3% |
| Deferred charges and accrued income | 490/1 | €32 | €473 | +€441 | +1,378% |
| Total equity and liabilities | 10/49 | €132,918 | €115,492 | -€17,426 | -13.1% |
| Equity | 10/15 | €103,221 | €99,001 | -€4,220 | -4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,621 | €80,401 | -€4,220 | -5.0% |
| Distributable reserves | 133 | €84,621 | €80,401 | -€4,220 | -5.0% |
| Amounts payable | 17/49 | €29,697 | €16,491 | -€13,206 | -44.5% |
| Amounts payable within one year | 42/48 | €29,697 | €16,491 | -€13,206 | -44.5% |
| Financial debts | 43 | €5,417 | €5,417 | = | 0.0% |
| Credit institutions | 430/8 | €5,417 | €5,417 | = | 0.0% |
| Trade debts | 44 | €3,530 | €3,155 | -€375 | -10.6% |
| Suppliers | 440/4 | €3,530 | €3,155 | -€375 | -10.6% |
| Taxes, remuneration and social security | 45 | €20,750 | €4,748 | -€16,002 | -77.1% |
| Taxes | 450/3 | €20,750 | €4,748 | -€16,002 | -77.1% |
| Other amounts payable | 47/48 | - | €3,171 | +€3,171 | |
| Non-recurring operating income | 76A | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,742 | €3,146 | +€404 | +14.7% |
| Other operating charges | 640/8 | €2,520 | €3,899 | +€1,379 | +54.7% |
| Gross operating margin | 9900 | €70,517 | €7,688 | -€62,829 | -89.1% |
| Operating profit (loss) | 9901 | €65,255 | €643 | -€64,612 | -99.0% |
| Financial income | 75/76B | €1,728 | €1,783 | +€55 | +3.2% |
| Recurring financial income | 75 | €1,728 | €1,783 | +€55 | +3.2% |
| Financial charges | 65/66B | €1,444 | €1,199 | -€245 | -17.0% |
| Recurring financial charges | 65 | €1,444 | €1,199 | -€245 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €65,539 | €1,227 | -€64,312 | -98.1% |
| Income taxes | 67/77 | €24,140 | €5,447 | -€18,693 | -77.4% |
| Profit (loss) for the period | 9904 | €41,399 | -€4,220 | -€45,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,399 | -€4,220 | -€45,619 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.