De Jongh Bart: what changed
Two fiscal 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 Jongh Bart
Largest movements
- Current investments +€78,359
up €78,359 (+24.9%), from €314,861 to €393,221
- Cash -€66,909
down €66,909 (-53.5%), from €124,994 to €58,085
mainly Current investments (-€78,359) and Tax, wage and social debts (-€1,581)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€147,723
down €147,723 (-93.2%), from €158,428 to €10,705
- Taxes -€30,349
down €30,349 (-72.4%), from €41,938 to €11,589
- Gross operating margin +€10,632
up €10,632 (+440.2%), from €2,415 to €13,048
- Depreciation -€1,760
down €1,760 (-44.0%), from €3,996 to €2,236
- Financial charges -€293
down €293 (-9.9%), from €2,973 to €2,679
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €757,142 | €765,545 | +€8,403 | +1.1% |
| Fixed assets | 21/28 | €307,609 | €305,373 | -€2,236 | -0.7% |
| Tangible fixed assets | 22/27 | €2,236 | €0 | -€2,236 | -100.0% |
| Land and buildings | 22 | €1,839 | €0 | -€1,839 | -100.0% |
| Plant, machinery and equipment | 23 | €397 | €0 | -€397 | -100.0% |
| Financial fixed assets | 28 | €305,373 | €305,373 | = | 0.0% |
| Current assets | 29/58 | €449,533 | €460,172 | +€10,639 | +2.4% |
| Amounts receivable within one year | 40/41 | €7,231 | €6,407 | -€824 | -11.4% |
| Trade receivables | 40 | €360 | €5,285 | +€4,925 | +1368.8% |
| Other amounts receivable | 41 | €6,871 | €1,122 | -€5,749 | -83.7% |
| Current investments | 50/53 | €314,861 | €393,221 | +€78,359 | +24.9% |
| Cash at bank and in hand | 54/58 | €124,994 | €58,085 | -€66,909 | -53.5% |
| Deferred charges and accrued income | 490/1 | €2,448 | €2,460 | +€12 | +0.5% |
| Total equity and liabilities | 10/49 | €757,142 | €765,545 | +€8,403 | +1.1% |
| Equity | 10/15 | €742,265 | €748,534 | +€6,270 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €723,665 | €729,934 | +€6,270 | +0.9% |
| Tax-exempt reserves | 132 | €84,200 | €0 | -€84,200 | -100.0% |
| Distributable reserves | 133 | €639,465 | €729,934 | +€90,470 | +14.1% |
| Amounts payable | 17/49 | €14,877 | €17,011 | +€2,133 | +14.3% |
| Amounts payable within one year | 42/48 | €14,877 | €17,011 | +€2,133 | +14.3% |
| Trade debts | 44 | €1,536 | €1,812 | +€276 | +18.0% |
| Suppliers | 440/4 | €1,536 | €1,812 | +€276 | +18.0% |
| Taxes, remuneration and social security | 45 | €5,923 | €4,341 | -€1,581 | -26.7% |
| Taxes | 450/3 | €5,923 | €4,341 | -€1,581 | -26.7% |
| Other amounts payable | 47/48 | €7,418 | €10,857 | +€3,438 | +46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,996 | €2,236 | -€1,760 | -44.0% |
| Other operating charges | 640/8 | €1,012 | €979 | -€33 | -3.2% |
| Gross operating margin | 9900 | €2,415 | €13,048 | +€10,632 | +440.2% |
| Operating profit (loss) | 9901 | -€2,592 | €9,833 | +€12,425 | |
| Financial income | 75/76B | €158,428 | €10,705 | -€147,723 | -93.2% |
| Recurring financial income | 75 | €158,428 | €10,705 | -€147,723 | -93.2% |
| Financial charges | 65/66B | €2,973 | €2,679 | -€293 | -9.9% |
| Recurring financial charges | 65 | €2,973 | €2,679 | -€293 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €152,863 | €17,859 | -€135,004 | -88.3% |
| Income taxes | 67/77 | €41,938 | €11,589 | -€30,349 | -72.4% |
| Profit (loss) for the period | 9904 | €110,924 | €6,270 | -€104,655 | -94.3% |
| Transfer from tax-exempt reserves | 789 | €176,820 | €84,200 | -€92,620 | -52.4% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €0 | -€84,200 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €203,544 | €90,470 | -€113,075 | -55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.