De JONGHE: 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 JONGHE
Largest movements
- Cash +€38,198
up €38,198 (+186.4%), from €20,498 to €58,696
mainly Net result for the year (+€31,754) and Trade debts (+€3,405)
- Receivables within one year -€2,677
down €2,677 (-20.4%), from €13,099 to €10,422
of which Trade receivables: -€8,825
- Tangible fixed assets +€2,117
up €2,117 (+87.4%), from €2,422 to €4,539
of which Other tangible fixed assets: +€3,161
- Reserves +€31,754
up €31,754 (+109.3%), from €29,051 to €60,805
- Trade debts +€3,405
up €3,405 (+142.7%), from €2,385 to €5,791
- Tax, wage and social debts +€1,699
up €1,699 (+115.1%), from €1,477 to €3,175
- Gross operating margin +€28,420
up €28,420 (+110.0%), from €25,848 to €54,268
- Taxes +€8,864
up €8,864 (+106.5%), from €8,322 to €17,186
- Financial charges +€1,567
up €1,567 (+168.5%), from €930 to €2,497
- Other operating charges +€850
up €850 (+100.8%), from €843 to €1,693
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 | €36,913 | €74,134 | +€37,221 | +100.8% |
| Fixed assets | 21/28 | €2,422 | €4,539 | +€2,117 | +87.4% |
| Tangible fixed assets | 22/27 | €2,422 | €4,539 | +€2,117 | +87.4% |
| Furniture and vehicles | 24 | €2,422 | €1,378 | -€1,044 | -43.1% |
| Other tangible fixed assets | 26 | - | €3,161 | +€3,161 | |
| Current assets | 29/58 | €34,491 | €69,595 | +€35,104 | +101.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,099 | €10,422 | -€2,677 | -20.4% |
| Trade receivables | 40 | €8,825 | €0 | -€8,825 | -100.0% |
| Other amounts receivable | 41 | €4,274 | €10,422 | +€6,148 | +143.8% |
| Cash at bank and in hand | 54/58 | €20,498 | €58,696 | +€38,198 | +186.4% |
| Deferred charges and accrued income | 490/1 | €894 | €477 | -€417 | -46.6% |
| Total equity and liabilities | 10/49 | €36,913 | €74,134 | +€37,221 | +100.8% |
| Equity | 10/15 | €33,051 | €64,805 | +€31,754 | +96.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €29,051 | €60,805 | +€31,754 | +109.3% |
| Distributable reserves | 133 | €29,051 | €60,805 | +€31,754 | +109.3% |
| Amounts payable | 17/49 | €3,862 | €9,329 | +€5,467 | +141.6% |
| Amounts payable within one year | 42/48 | €3,862 | €9,329 | +€5,467 | +141.6% |
| Trade debts | 44 | €2,385 | €5,791 | +€3,405 | +142.7% |
| Suppliers | 440/4 | €2,385 | €5,791 | +€3,405 | +142.7% |
| Taxes, remuneration and social security | 45 | €1,477 | €3,175 | +€1,699 | +115.1% |
| Taxes | 450/3 | €1,477 | €3,175 | +€1,699 | +115.1% |
| Other amounts payable | 47/48 | - | €363 | +€363 | |
| Non-recurring operating income | 76A | - | €4,081 | +€4,081 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €993 | €1,167 | +€174 | +17.5% |
| Other operating charges | 640/8 | €843 | €1,693 | +€850 | +100.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €25,848 | €54,268 | +€28,420 | +110.0% |
| Operating profit (loss) | 9901 | €24,012 | €51,408 | +€27,396 | +114.1% |
| Financial income | 75/76B | €6 | €30 | +€24 | +411.6% |
| Recurring financial income | 75 | €6 | €30 | +€24 | +411.6% |
| Financial charges | 65/66B | €930 | €2,497 | +€1,567 | +168.5% |
| Recurring financial charges | 65 | €930 | €2,497 | +€1,567 | +168.5% |
| Profit (loss) for the period before taxes | 9903 | €23,087 | €48,941 | +€25,853 | +112.0% |
| Income taxes | 67/77 | €8,322 | €17,186 | +€8,864 | +106.5% |
| Profit (loss) for the period | 9904 | €14,765 | €31,754 | +€16,989 | +115.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,765 | €31,754 | +€16,989 | +115.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.