De Jong Iwan: 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 Iwan
Largest movements
- Cash +€46,981
up €46,981 (+186%), from €25,193 to €72,174
mainly Net result for the year (+€43,976) and Depreciation (+€17,983)
- Tangible fixed assets -€17,983
down €17,983 (-24.3%), from €74,036 to €56,053
- Receivables within one year -€8,039
down €8,039 (-62.1%), from €12,956 to €4,916
of which Trade receivables: -€8,316
- Reserves +€43,976
up €43,976 (+104%), from €42,294 to €86,270
- Debts after one year -€15,625
down €15,625 (-45.1%), from €34,630 to €19,005
- Other debts -€8,035
down €8,035 (-89.7%), from €8,955 to €920
- Gross operating margin +€4,866
up €4,866 (+6.7%), from €72,598 to €77,463
- Depreciation +€2,103
up €2,103 (+13.2%), from €15,880 to €17,983
- Taxes +€1,680
up €1,680 (+15.2%), from €11,044 to €12,724
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 | €112,403 | €133,370 | +€20,967 | +18.7% |
| Fixed assets | 21/28 | €74,036 | €56,053 | -€17,983 | -24.3% |
| Tangible fixed assets | 22/27 | €74,036 | €56,053 | -€17,983 | -24.3% |
| Furniture and vehicles | 24 | €74,036 | €56,053 | -€17,983 | -24.3% |
| Current assets | 29/58 | €38,367 | €77,318 | +€38,950 | +102% |
| Amounts receivable within one year | 40/41 | €12,956 | €4,916 | -€8,039 | -62.1% |
| Trade receivables | 40 | €10,999 | €2,683 | -€8,316 | -75.6% |
| Other amounts receivable | 41 | €1,956 | €2,233 | +€276 | +14.1% |
| Cash at bank and in hand | 54/58 | €25,193 | €72,174 | +€46,981 | +186% |
| Deferred charges and accrued income | 490/1 | €218 | €227 | +€9 | +4.1% |
| Total equity and liabilities | 10/49 | €112,403 | €133,370 | +€20,967 | +18.7% |
| Equity | 10/15 | €45,294 | €89,270 | +€43,976 | +97.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,294 | €86,270 | +€43,976 | +104% |
| Distributable reserves | 133 | €42,294 | €86,270 | +€43,976 | +104% |
| Amounts payable | 17/49 | €67,109 | €44,100 | -€23,009 | -34.3% |
| Amounts payable after more than one year | 17 | €34,630 | €19,005 | -€15,625 | -45.1% |
| Financial debts | 170/4 | €34,630 | €19,005 | -€15,625 | -45.1% |
| Amounts payable within one year | 42/48 | €32,479 | €25,095 | -€7,384 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €15,036 | €15,625 | +€589 | +3.9% |
| Trade debts | 44 | €64 | €213 | +€148 | +230% |
| Suppliers | 440/4 | €64 | €213 | +€148 | +230% |
| Taxes, remuneration and social security | 45 | €8,423 | €8,338 | -€86 | -1.0% |
| Taxes | 450/3 | €8,423 | €8,338 | -€86 | -1.0% |
| Other amounts payable | 47/48 | €8,955 | €920 | -€8,035 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,880 | €17,983 | +€2,103 | +13.2% |
| Other operating charges | 640/8 | €1,567 | €1,024 | -€543 | -34.7% |
| Gross operating margin | 9900 | €72,598 | €77,463 | +€4,866 | +6.7% |
| Operating profit (loss) | 9901 | €55,150 | €58,456 | +€3,306 | +6.0% |
| Financial income | 75/76B | €0 | €2 | +€1 | +341% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +341% |
| Financial charges | 65/66B | €1,814 | €1,758 | -€56 | -3.1% |
| Recurring financial charges | 65 | €1,814 | €1,758 | -€56 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €53,337 | €56,700 | +€3,363 | +6.3% |
| Income taxes | 67/77 | €11,044 | €12,724 | +€1,680 | +15.2% |
| Profit (loss) for the period | 9904 | €42,294 | €43,976 | +€1,683 | +4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,294 | €43,976 | +€1,683 | +4.0% |
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 27 October 2026 via checked.be.