DE JONGE JAN: 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 JAN
Largest movements
- Current investments +€84,880
up €84,880 (+210%), from €40,447 to €125,327
- Cash +€60,247
up €60,247 (+177%), from €34,056 to €94,303
mainly Net result for the year (+€113,768) and Debts after one year (+€77,723)
- Tangible fixed assets +€57,001
up €57,001 (+21.2%), from €268,305 to €325,306
of which Furniture and vehicles: +€106,123
- Profit (loss) carried forward +€88,768
up €88,768 (+355%), from €25,000 to €113,768
- Debts after one year +€77,723
up €77,723 (+33.2%), from €234,050 to €311,773
- Trade debts +€31,004
up €31,004 (+61.2%), from €50,682 to €81,686
- Current portion of long-term debt +€29,799
up €29,799 (+60.0%), from €49,698 to €79,497
- Short-term financial debts -€9,969
down €9,969 (-97.2%), from €10,259 to €289
of which Other loans: -€10,123
- Gross operating margin +€64,296
up €64,296 (+37.4%), from €172,022 to €236,318
- Taxes +€16,376
up €16,376 (+108%), from €15,102 to €31,478
- Financial charges -€9,954
down €9,954 (-42.7%), from €23,338 to €13,384
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €428,351 | €639,445 | +€211,095 | +49.3% |
| Fixed assets | 21/28 | €268,340 | €325,341 | +€57,001 | +21.2% |
| Tangible fixed assets | 22/27 | €268,305 | €325,306 | +€57,001 | +21.2% |
| Land and buildings | 22 | €96,818 | €105,661 | +€8,843 | +9.1% |
| Plant, machinery and equipment | 23 | €157,326 | €99,360 | -€57,965 | -36.8% |
| Furniture and vehicles | 24 | €14,161 | €120,284 | +€106,123 | +749% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €160,010 | €314,104 | +€154,094 | +96.3% |
| Amounts receivable within one year | 40/41 | €85,507 | €90,654 | +€5,147 | +6.0% |
| Trade receivables | 40 | €56,662 | €67,059 | +€10,396 | +18.3% |
| Other amounts receivable | 41 | €28,844 | €23,595 | -€5,249 | -18.2% |
| Current investments | 50/53 | €40,447 | €125,327 | +€84,880 | +210% |
| Cash at bank and in hand | 54/58 | €34,056 | €94,303 | +€60,247 | +177% |
| Deferred charges and accrued income | 490/1 | - | €3,820 | +€3,820 | |
| Total equity and liabilities | 10/49 | €428,351 | €639,445 | +€211,095 | +49.3% |
| Equity | 10/15 | €44,210 | €132,978 | +€88,768 | +201% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €610 | €610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €610 | €610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €610 | €610 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,000 | €113,768 | +€88,768 | +355% |
| Amounts payable | 17/49 | €384,141 | €506,467 | +€122,327 | +31.8% |
| Amounts payable after more than one year | 17 | €234,050 | €311,773 | +€77,723 | +33.2% |
| Financial debts | 170/4 | €234,050 | €311,773 | +€77,723 | +33.2% |
| Amounts payable within one year | 42/48 | €150,090 | €194,694 | +€44,604 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €49,698 | €79,497 | +€29,799 | +60.0% |
| Financial debts | 43 | €10,259 | €289 | -€9,969 | -97.2% |
| Credit institutions | 430/8 | €135 | €289 | +€154 | +114% |
| Other loans | 439 | €10,123 | €0 | -€10,123 | -100% |
| Trade debts | 44 | €50,682 | €81,686 | +€31,004 | +61.2% |
| Suppliers | 440/4 | €50,682 | €81,686 | +€31,004 | +61.2% |
| Taxes, remuneration and social security | 45 | €4,871 | €5,314 | +€443 | +9.1% |
| Taxes | 450/3 | €4,871 | €5,314 | +€443 | +9.1% |
| Other amounts payable | 47/48 | €34,581 | €27,909 | -€6,672 | -19.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €205 | €0 | -€205 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,045 | €72,599 | +€1,554 | +2.2% |
| Other operating charges | 640/8 | €5,054 | €5,714 | +€660 | +13.1% |
| Gross operating margin | 9900 | €172,022 | €236,318 | +€64,296 | +37.4% |
| Operating profit (loss) | 9901 | €95,718 | €158,005 | +€62,287 | +65.1% |
| Financial income | 75/76B | €197 | €626 | +€429 | +218% |
| Recurring financial income | 75 | €197 | €626 | +€429 | +218% |
| Financial charges | 65/66B | €23,338 | €13,384 | -€9,954 | -42.7% |
| Recurring financial charges | 65 | €23,338 | €13,384 | -€9,954 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €72,576 | €145,246 | +€72,670 | +100% |
| Income taxes | 67/77 | €15,102 | €31,478 | +€16,376 | +108% |
| Profit (loss) for the period | 9904 | €57,474 | €113,768 | +€56,294 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,474 | €113,768 | +€56,294 | +97.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.