DE JONGENS: 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 JONGENS
Largest movements
- Receivables within one year -€52,554
down €52,554 (-76.9%), from €68,383 to €15,829
of which Trade receivables: -€26,420
- Cash +€22,003
up €22,003 (+135%), from €16,291 to €38,294
mainly Receivables within one year (+€52,554) and Net result for the year (+€32,476)
- Tangible fixed assets +€20,026
up €20,026 (+1.7%), from €1.2m to €1.2m
of which Land and buildings: +€20,680
- Other debts -€35,830
down €35,830 (-37.2%), from €96,261 to €60,431
- Reserves +€32,476
up €32,476 (+11.6%), from €279,106 to €311,582
- Gross operating margin +€30,527
up €30,527 (+42.5%), from €71,797 to €102,323
- Financial charges +€19,241
up €19,241 (+131%), from €14,639 to €33,880
- Depreciation +€6,117
up €6,117 (+23.4%), from €26,169 to €32,286
- Other operating charges -€1,518
down €1,518 (-36.1%), from €4,209 to €2,691
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 | €1,245,532 | €1,233,967 | -€11,565 | -0.9% |
| Fixed assets | 21/28 | €1,155,846 | €1,175,872 | +€20,026 | +1.7% |
| Tangible fixed assets | 22/27 | €1,155,756 | €1,175,782 | +€20,026 | +1.7% |
| Land and buildings | 22 | €1,153,148 | €1,173,828 | +€20,680 | +1.8% |
| Plant, machinery and equipment | 23 | €2,608 | €1,954 | -€655 | -25.1% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €89,686 | €58,095 | -€31,591 | -35.2% |
| Stocks and contracts in progress | 3 | €5,012 | €3,972 | -€1,040 | -20.8% |
| Stocks | 30/36 | €5,012 | €3,972 | -€1,040 | -20.8% |
| Amounts receivable within one year | 40/41 | €68,383 | €15,829 | -€52,554 | -76.9% |
| Trade receivables | 40 | €34,218 | €7,799 | -€26,420 | -77.2% |
| Other amounts receivable | 41 | €34,165 | €8,031 | -€26,134 | -76.5% |
| Cash at bank and in hand | 54/58 | €16,291 | €38,294 | +€22,003 | +135% |
| Total equity and liabilities | 10/49 | €1,245,532 | €1,233,967 | -€11,565 | -0.9% |
| Equity | 10/15 | €298,619 | €331,095 | +€32,476 | +10.9% |
| Contributions | 10/11 | €19,513 | €19,513 | = | 0.0% |
| Reserves | 13 | €279,106 | €311,582 | +€32,476 | +11.6% |
| Distributable reserves | 133 | €279,106 | €311,582 | +€32,476 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €946,913 | €902,872 | -€44,041 | -4.7% |
| Amounts payable after more than one year | 17 | €712,698 | €701,738 | -€10,960 | -1.5% |
| Financial debts | 170/4 | €712,698 | €701,738 | -€10,960 | -1.5% |
| Amounts payable within one year | 42/48 | €228,889 | €195,763 | -€33,126 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €52,012 | €57,409 | +€5,397 | +10.4% |
| Trade debts | 44 | €73,951 | €70,384 | -€3,567 | -4.8% |
| Suppliers | 440/4 | €73,951 | €70,384 | -€3,567 | -4.8% |
| Advances received on contracts in progress | 46 | €5,780 | €0 | -€5,780 | -100% |
| Taxes, remuneration and social security | 45 | €885 | €7,539 | +€6,654 | +752% |
| Taxes | 450/3 | €885 | €7,539 | +€6,654 | +752% |
| Other amounts payable | 47/48 | €96,261 | €60,431 | -€35,830 | -37.2% |
| Accrued charges and deferred income | 492/3 | €5,326 | €5,371 | +€45 | +0.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,169 | €32,286 | +€6,117 | +23.4% |
| Other operating charges | 640/8 | €4,209 | €2,691 | -€1,518 | -36.1% |
| Gross operating margin | 9900 | €71,797 | €102,323 | +€30,527 | +42.5% |
| Operating profit (loss) | 9901 | €41,419 | €67,346 | +€25,928 | +62.6% |
| Financial income | 75/76B | €0 | €57 | +€57 | |
| Recurring financial income | 75 | €0 | €57 | +€57 | |
| Financial charges | 65/66B | €14,639 | €33,880 | +€19,241 | +131% |
| Recurring financial charges | 65 | €14,639 | €33,880 | +€19,241 | +131% |
| Profit (loss) for the period before taxes | 9903 | €26,780 | €33,524 | +€6,743 | +25.2% |
| Income taxes | 67/77 | €885 | €1,048 | +€163 | +18.4% |
| Profit (loss) for the period | 9904 | €25,895 | €32,476 | +€6,580 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,895 | €32,476 | +€6,580 | +25.4% |
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 13 October 2026 via checked.be.