DE JONGHE: 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 JONGHE
NACE 81.300, Landscape service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€213,433
2024 · €925,791-€712,358
Equity
€4.9m
2024 · €4.7m+€113,433
Cash
€1.5m
2024 · €2.0m-€500,586
Balance sheet total
€7.2m
2024 · €7.7m-€522,163
Largest movements
Assets
- Cash -€500,586
down €500,586 (-25.4%), from €2.0m to €1.5m
mainly Investment in fixed assets (net) (-€431,280) and Debts after one year (-€269,497)
- Tangible fixed assets -€150,413
down €150,413 (-9.2%), from €1.6m to €1.5m
- Stocks and contracts +€137,701
up €137,701 (+18.6%), from €738,557 to €876,259
of which Stocks: +€79,544
- Current investments -€95,584
down €95,584 (-8.8%), from €1.1m to €987,892
Equity and liabilities
- Debts after one year -€269,497
down €269,497 (-26.5%), from €1.0m to €746,026
- Trade debts -€201,312
down €201,312 (-27.5%), from €731,777 to €530,465
- Reserves +€113,433
up €113,433 (+4.4%), from €2.6m to €2.7m
of which Distributable reserves: +€68,591
- Tax, wage and social debts -€96,779
down €96,779 (-21.4%), from €451,823 to €355,044
of which Taxes: -€80,077
Income statement
- Turnover -€2.3m
down €2.3m (-22.9%), from €9.9m to €7.6m
- Goods and materials -€1.0m
down €1.0m (-30.6%), from €3.4m to €2.3m
of which Purchases: -€945,856
- Taxes -€267,022
down €267,022 (-72.9%), from €366,505 to €99,484
- Other operating income -€140,287
down €140,287 (-42.0%), from €334,203 to €193,915
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
€925,791
Turnover
-€2.3m
Other operating income
-€140,287
Goods and materials
+€1.0m
Services and other goods
-€19,024
Staff costs
+€28,449
Depreciation
+€2,142
Write-downs
+€19,020
Other operating charges
+€5,474
Other operating items
+€363,194
Financial income
+€3,315
Financial charges
+€2,446
Taxes
+€267,022
Deferred taxes and other
+€832
Result 2025
€213,433
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€294,034
Investment
-€335,696
Financing
-€458,924
Cash 2024
€2.0m
From operations (derived)
+€294,034
Net result for the year
+€213,433
Depreciation
+€543,352
Stocks and contracts
-€137,701
Receivables within one year
-€49,379
Smaller working-capital items
+€1,503
Provisions
-€8,208
Trade debts
-€201,312
Tax, wage and social debts
-€96,779
Other debts
+€29,125
Investment (derived)
-€335,696
Investment in fixed assets (net)
-€431,280
Current investments
+€95,584
Financing
-€458,924
Debts after one year
-€269,497
Current portion of long-term debt
-€73,680
Short-term financial debts
-€15,746
Contributions, distributions and other
-€100,000
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,692,342 | €7,170,179 | -€522,163 | -6.8% |
| Fixed assets | 21/28 | €1,710,138 | €1,598,065 | -€112,073 | -6.6% |
| Intangible fixed assets | 21 | - | €37,936 | +€37,936 | |
| Tangible fixed assets | 22/27 | €1,631,118 | €1,480,705 | -€150,413 | -9.2% |
| Land and buildings | 22 | €421,035 | €358,709 | -€62,325 | -14.8% |
| Plant, machinery and equipment | 23 | €316,698 | €292,040 | -€24,658 | -7.8% |
| Furniture and vehicles | 24 | €778,188 | €742,106 | -€36,082 | -4.6% |
| Other tangible fixed assets | 26 | €106,128 | €87,850 | -€18,278 | -17.2% |
| Assets under construction and advance payments | 27 | €9,069 | - | -€9,069 | |
| Financial fixed assets | 28 | €79,020 | €79,425 | +€405 | +0.5% |
| Other financial fixed assets | 284/8 | €79,020 | €79,425 | +€405 | +0.5% |
| Shares | 284 | €10 | €10 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €79,010 | €79,415 | +€405 | +0.5% |
| Current assets | 29/58 | €5,982,204 | €5,572,114 | -€410,090 | -6.9% |
| Stocks and contracts in progress | 3 | €738,557 | €876,259 | +€137,701 | +18.6% |
| Stocks | 30/36 | €57,699 | €137,243 | +€79,544 | +138% |
| Goods purchased for resale | 34 | €57,699 | €137,243 | +€79,544 | +138% |
| Contracts in progress | 37 | €680,858 | €739,016 | +€58,157 | +8.5% |
| Amounts receivable within one year | 40/41 | €2,184,982 | €2,234,361 | +€49,379 | +2.3% |
| Trade receivables | 40 | €1,732,588 | €1,736,299 | +€3,711 | +0.2% |
| Other amounts receivable | 41 | €452,394 | €498,062 | +€45,668 | +10.1% |
| Current investments | 50/53 | €1,083,476 | €987,892 | -€95,584 | -8.8% |
| Other investments | 51/53 | €1,083,476 | €987,892 | -€95,584 | -8.8% |
| Cash at bank and in hand | 54/58 | €1,974,188 | €1,473,602 | -€500,586 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,000 | - | -€1,000 | |
| Total equity and liabilities | 10/49 | €7,692,342 | €7,170,179 | -€522,163 | -6.8% |
| Equity | 10/15 | €4,743,845 | €4,857,277 | +€113,433 | +2.4% |
| Contributions | 10/11 | €43,400 | €43,400 | = | 0.0% |
| Reserves | 13 | €2,566,097 | €2,679,530 | +€113,433 | +4.4% |
| Tax-exempt reserves | 132 | €162,678 | €207,520 | +€44,841 | +27.6% |
| Distributable reserves | 133 | €2,403,419 | €2,472,010 | +€68,591 | +2.9% |
| Profit (loss) carried forward | 14 | €2,134,348 | €2,134,348 | = | 0.0% |
| Provisions and deferred taxes | 16 | €43,655 | €35,447 | -€8,208 | -18.8% |
| Deferred taxes | 168 | €43,655 | €35,447 | -€8,208 | -18.8% |
| Amounts payable | 17/49 | €2,904,842 | €2,277,454 | -€627,388 | -21.6% |
| Amounts payable after more than one year | 17 | €1,015,524 | €746,026 | -€269,497 | -26.5% |
| Financial debts | 170/4 | €1,015,524 | €746,026 | -€269,497 | -26.5% |
| Credit institutions | 173 | €1,015,524 | €746,026 | -€269,497 | -26.5% |
| Amounts payable within one year | 42/48 | €1,888,887 | €1,530,494 | -€358,392 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €499,406 | €425,726 | -€73,680 | -14.8% |
| Financial debts | 43 | €95,420 | €79,674 | -€15,746 | -16.5% |
| Credit institutions | 430/8 | €95,420 | €79,674 | -€15,746 | -16.5% |
| Trade debts | 44 | €731,777 | €530,465 | -€201,312 | -27.5% |
| Suppliers | 440/4 | €731,777 | €530,465 | -€201,312 | -27.5% |
| Taxes, remuneration and social security | 45 | €451,823 | €355,044 | -€96,779 | -21.4% |
| Taxes | 450/3 | €111,092 | €31,015 | -€80,077 | -72.1% |
| Remuneration and social security | 454/9 | €340,731 | €324,029 | -€16,702 | -4.9% |
| Other amounts payable | 47/48 | €110,460 | €139,586 | +€29,125 | +26.4% |
| Accrued charges and deferred income | 492/3 | €431 | €933 | +€502 | +116% |
| Operating income | 70/76A | €10,014,840 | €7,965,432 | -€2.0m | -20.5% |
| Turnover | 70 | €9,914,443 | €7,642,128 | -€2.3m | -22.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€344,625 | €58,157 | +€402,782 | |
| Other operating income | 74 | €334,203 | €193,915 | -€140,287 | -42.0% |
| Non-recurring operating income | 76A | €110,820 | €71,232 | -€39,588 | -35.7% |
| Operating charges | 60/66A | €8,680,736 | €7,617,302 | -€1.1m | -12.3% |
| Goods for resale, raw materials and consumables | 60 | €3,354,718 | €2,327,344 | -€1.0m | -30.6% |
| Purchases | 600/8 | €3,352,744 | €2,406,888 | -€945,856 | -28.2% |
| Change in stocks: decrease (increase) | 609 | €1,975 | -€79,544 | -€81,519 | |
| Services and other goods | 61 | €2,018,926 | €2,037,950 | +€19,024 | +0.9% |
| Remuneration, social security and pensions | 62 | €2,714,203 | €2,685,754 | -€28,449 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545,494 | €543,352 | -€2,142 | -0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,020 | - | -€19,020 | |
| Other operating charges | 640/8 | €28,375 | €22,900 | -€5,474 | -19.3% |
| Operating profit (loss) | 9901 | €1,334,104 | €348,131 | -€985,973 | -73.9% |
| Financial income | 75/76B | €21,746 | €25,061 | +€3,315 | +15.2% |
| Recurring financial income | 75 | €21,746 | €25,061 | +€3,315 | +15.2% |
| Income from financial fixed assets | 750 | €4,667 | €19,520 | +€14,853 | +318% |
| Income from current assets | 751 | €13,998 | €3,105 | -€10,893 | -77.8% |
| Other financial income | 752/9 | €3,081 | €2,437 | -€644 | -20.9% |
| Financial charges | 65/66B | €70,930 | €68,484 | -€2,446 | -3.4% |
| Recurring financial charges | 65 | €70,930 | €68,484 | -€2,446 | -3.4% |
| Debt charges | 650 | €70,542 | €68,480 | -€2,063 | -2.9% |
| Other financial charges | 652/9 | €387 | €4 | -€384 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €1,284,920 | €304,708 | -€980,212 | -76.3% |
| Transfer from deferred taxes | 780 | €7,376 | €8,208 | +€832 | +11.3% |
| Income taxes | 67/77 | €366,505 | €99,484 | -€267,022 | -72.9% |
| Taxes | 670/3 | €366,505 | €99,484 | -€267,022 | -72.9% |
| Profit (loss) for the period | 9904 | €925,791 | €213,433 | -€712,358 | -76.9% |
| Transfer from tax-exempt reserves | 789 | €22,128 | €24,624 | +€2,496 | +11.3% |
| Transfer to tax-exempt reserves | 689 | - | €69,465 | +€69,465 | |
| Profit (loss) for the period to be appropriated | 9905 | €947,919 | €168,591 | -€779,328 | -82.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.