DE JONGE MANAGEMENT: 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.
What changed
DE JONGE MANAGEMENT
NACE 73.300, Public relations and communication consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€26,242
2024 · -€22,620-€3,622
Equity
€56,507
2024 · €82,749-€26,242
Cash
€11,978
2024 · €4,483+€7,495
Balance sheet total
€1.1m
2024 · €1.2m-€75,446
Largest movements
Assets
- Tangible fixed assets -€83,399
down €83,399 (-7.3%), from €1.1m to €1.1m
of which Land and buildings: -€82,435
Equity and liabilities
- Debts after one year -€47,699
down €47,699 (-12.1%), from €395,270 to €347,571
- Profit (loss) carried forward -€26,242
down €26,242 (-15.7%), from -€167,251 to -€193,493
Income statement
- Depreciation +€13,578
up €13,578 (+17.3%), from €78,324 to €91,901
- Gross operating margin +€12,132
up €12,132 (+9.4%), from €129,729 to €141,861
- Staff costs +€1,894
up €1,894 (+4.0%), from €46,958 to €48,853
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.
Result 2024
-€22,620
Gross operating margin
+€12,132
Staff costs
-€1,894
Depreciation
-€13,578
Other operating charges
-€1,123
Financial income
+€6
Financial charges
+€1,409
Taxes
-€573
Result 2025
-€26,242
Cash bridge derived
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.
From operations
+€63,696
Investment
-€8,503
Financing
-€47,699
Cash 2024
€4,483
From operations (derived)
+€63,696
Net result for the year
-€26,242
Depreciation
+€91,901
Receivables within one year
+€1,224
Deferred charges and accrued income
-€1,682
Trade debts
+€1,450
Tax, wage and social debts
+€6,113
Advances received
-€147
Other debts
-€8,921
Investment (derived)
-€8,503
Investment in fixed assets (net)
-€8,503
Financing
-€47,699
Debts after one year
-€47,699
Cash 2025
€11,978
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,153,650 | €1,078,204 | -€75,446 | -6.5% |
| Fixed assets | 21/28 | €1,137,685 | €1,054,287 | -€83,399 | -7.3% |
| Tangible fixed assets | 22/27 | €1,137,632 | €1,054,233 | -€83,399 | -7.3% |
| Land and buildings | 22 | €1,126,835 | €1,044,400 | -€82,435 | -7.3% |
| Plant, machinery and equipment | 23 | €4,959 | €9,833 | +€4,874 | +98.3% |
| Furniture and vehicles | 24 | €5,838 | - | -€5,838 | |
| Financial fixed assets | 28 | €53 | €53 | = | 0.0% |
| Current assets | 29/58 | €15,965 | €23,918 | +€7,953 | +49.8% |
| Amounts receivable within one year | 40/41 | €9,522 | €8,298 | -€1,224 | -12.9% |
| Trade receivables | 40 | €7,795 | €8,298 | +€503 | +6.5% |
| Other amounts receivable | 41 | €1,727 | - | -€1,727 | |
| Cash at bank and in hand | 54/58 | €4,483 | €11,978 | +€7,495 | +167.2% |
| Deferred charges and accrued income | 490/1 | €1,960 | €3,642 | +€1,682 | +85.8% |
| Total equity and liabilities | 10/49 | €1,153,650 | €1,078,204 | -€75,446 | -6.5% |
| Equity | 10/15 | €82,749 | €56,507 | -€26,242 | -31.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,251 | -€193,493 | -€26,242 | -15.7% |
| Amounts payable | 17/49 | €1,070,901 | €1,021,697 | -€49,204 | -4.6% |
| Amounts payable after more than one year | 17 | €395,270 | €347,571 | -€47,699 | -12.1% |
| Financial debts | 170/4 | €395,270 | €347,571 | -€47,699 | -12.1% |
| Amounts payable within one year | 42/48 | €675,631 | €674,126 | -€1,505 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €54,544 | €54,544 | = | 0.0% |
| Trade debts | 44 | €6,243 | €7,693 | +€1,450 | +23.2% |
| Suppliers | 440/4 | €6,243 | €7,693 | +€1,450 | +23.2% |
| Advances received on contracts in progress | 46 | €147 | - | -€147 | |
| Taxes, remuneration and social security | 45 | €12,389 | €18,501 | +€6,113 | +49.3% |
| Taxes | 450/3 | €4,985 | €7,052 | +€2,067 | +41.5% |
| Remuneration and social security | 454/9 | €7,404 | €11,449 | +€4,045 | +54.6% |
| Other amounts payable | 47/48 | €602,308 | €593,387 | -€8,921 | -1.5% |
| Remuneration, social security and pensions | 62 | €46,958 | €48,853 | +€1,894 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,324 | €91,901 | +€13,578 | +17.3% |
| Other operating charges | 640/8 | €16,016 | €17,140 | +€1,123 | +7.0% |
| Gross operating margin | 9900 | €129,729 | €141,861 | +€12,132 | +9.4% |
| Operating profit (loss) | 9901 | -€11,569 | -€16,033 | -€4,463 | -38.6% |
| Financial income | 75/76B | €1 | €6 | +€6 | +1100.0% |
| Recurring financial income | 75 | €1 | €6 | +€6 | +1100.0% |
| Financial charges | 65/66B | €11,051 | €9,642 | -€1,409 | -12.7% |
| Recurring financial charges | 65 | €11,051 | €9,642 | -€1,409 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,620 | -€25,669 | -€3,049 | -13.5% |
| Income taxes | 67/77 | - | €573 | +€573 | |
| Profit (loss) for the period | 9904 | -€22,620 | -€26,242 | -€3,622 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,620 | -€26,242 | -€3,622 | -16.0% |
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 11 October 2026 via checked.be.