de JONGE-DE DECKER: 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 JONGE-DE DECKER
Largest movements
- Receivables within one year +€12,532
up €12,532 (+415%), from €3,020 to €15,552
of which Other amounts receivable: +€14,732
- Tangible fixed assets -€10,262
down €10,262 (-35.1%), from €29,212 to €18,950
of which Furniture and vehicles: -€9,685
- Cash +€2,975
up €2,975 (+49.9%), from €5,967 to €8,941
mainly Net result for the year (+€28,700) and Depreciation (+€10,262)
- Profit (loss) carried forward +€28,700
up €28,700, from -€23,694 to €5,006
- Trade debts -€10,183
down €10,183 (-66.3%), from €15,361 to €5,178
- Current portion of long-term debt -€9,697
down €9,697 (-60.0%), from €16,163 to €6,466
- Debts after one year -€6,466
no longer reported in 2025 (was €6,466)
- Tax, wage and social debts +€5,057
up €5,057 (+118%), from €4,290 to €9,346
- Gross operating margin +€16,912
up €16,912 (+55.7%), from €30,338 to €47,250
- Taxes +€4,979
up €4,979 (+1,095%), from €455 to €5,433
- Depreciation -€1,363
down €1,363 (-11.7%), from €11,625 to €10,262
- Other operating charges -€1,353
down €1,353 (-44.7%), from €3,025 to €1,671
- Financial charges -€953
down €953 (-44.6%), from €2,136 to €1,183
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 | €39,006 | €44,547 | +€5,541 | +14.2% |
| Fixed assets | 21/28 | €29,212 | €18,950 | -€10,262 | -35.1% |
| Tangible fixed assets | 22/27 | €29,212 | €18,950 | -€10,262 | -35.1% |
| Plant, machinery and equipment | 23 | €1,857 | €1,280 | -€577 | -31.1% |
| Furniture and vehicles | 24 | €27,355 | €17,670 | -€9,685 | -35.4% |
| Current assets | 29/58 | €9,795 | €25,597 | +€15,803 | +161% |
| Amounts receivable within one year | 40/41 | €3,020 | €15,552 | +€12,532 | +415% |
| Trade receivables | 40 | €2,831 | €632 | -€2,199 | -77.7% |
| Other amounts receivable | 41 | €189 | €14,920 | +€14,732 | +7,812% |
| Cash at bank and in hand | 54/58 | €5,967 | €8,941 | +€2,975 | +49.9% |
| Deferred charges and accrued income | 490/1 | €808 | €1,104 | +€296 | +36.6% |
| Total equity and liabilities | 10/49 | €39,006 | €44,547 | +€5,541 | +14.2% |
| Equity | 10/15 | -€5,144 | €23,556 | +€28,700 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,694 | €5,006 | +€28,700 | |
| Amounts payable | 17/49 | €44,150 | €20,991 | -€23,160 | -52.5% |
| Amounts payable after more than one year | 17 | €6,466 | - | -€6,466 | |
| Financial debts | 170/4 | €6,466 | - | -€6,466 | |
| Amounts payable within one year | 42/48 | €36,684 | €20,991 | -€15,694 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €16,163 | €6,466 | -€9,697 | -60.0% |
| Trade debts | 44 | €15,361 | €5,178 | -€10,183 | -66.3% |
| Suppliers | 440/4 | €15,361 | €5,178 | -€10,183 | -66.3% |
| Taxes, remuneration and social security | 45 | €4,290 | €9,346 | +€5,057 | +118% |
| Taxes | 450/3 | €4,290 | €9,346 | +€5,057 | +118% |
| Other amounts payable | 47/48 | €871 | - | -€871 | |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,625 | €10,262 | -€1,363 | -11.7% |
| Other operating charges | 640/8 | €3,025 | €1,671 | -€1,353 | -44.7% |
| Gross operating margin | 9900 | €30,338 | €47,250 | +€16,912 | +55.7% |
| Operating profit (loss) | 9901 | €15,688 | €35,316 | +€19,628 | +125% |
| Financial charges | 65/66B | €2,136 | €1,183 | -€953 | -44.6% |
| Recurring financial charges | 65 | €2,136 | €1,183 | -€953 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €13,552 | €34,133 | +€20,581 | +152% |
| Income taxes | 67/77 | €455 | €5,433 | +€4,979 | +1,095% |
| Profit (loss) for the period | 9904 | €13,098 | €28,700 | +€15,603 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €13,098 | €28,700 | +€15,603 | +119% |
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 20 October 2026 via checked.be.