DE JONGHE 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.
DE JONGHE MANAGEMENT
Largest movements
- Receivables within one year +€11,970
up €11,970 (+787%), from €1,520 to €13,491
- Reserves +€33,076
up €33,076 (+15.9%), from €207,705 to €240,781
- Debts after one year -€29,824
down €29,824 (-23.6%), from €126,106 to €96,282
- Other debts +€7,683
up €7,683 (+36.9%), from €20,838 to €28,521
- Tax, wage and social debts +€4,146
new in 2025: €4,146
- Gross operating margin +€6,494
up €6,494 (+15.0%), from €43,185 to €49,680
- Taxes +€2,325
up €2,325 (+19.7%), from €11,821 to €14,146
- Financial charges -€696
down €696 (-27.2%), from €2,554 to €1,858
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 | €399,973 | €411,954 | +€11,981 | +3.0% |
| Fixed assets | 21/28 | €398,382 | €398,382 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €398,382 | €398,382 | = | 0.0% |
| Current assets | 29/58 | €1,591 | €13,572 | +€11,981 | +753% |
| Amounts receivable within one year | 40/41 | €1,520 | €13,491 | +€11,970 | +787% |
| Other amounts receivable | 41 | €1,520 | €13,491 | +€11,970 | +787% |
| Cash at bank and in hand | 54/58 | €2 | €10 | +€7 | +294% |
| Deferred charges and accrued income | 490/1 | €68 | €71 | +€3 | +4.8% |
| Total equity and liabilities | 10/49 | €399,973 | €411,954 | +€11,981 | +3.0% |
| Equity | 10/15 | €220,105 | €253,181 | +€33,076 | +15.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €207,705 | €240,781 | +€33,076 | +15.9% |
| Distributable reserves | 133 | €207,705 | €240,781 | +€33,076 | +15.9% |
| Amounts payable | 17/49 | €179,868 | €158,773 | -€21,095 | -11.7% |
| Amounts payable after more than one year | 17 | €126,106 | €96,282 | -€29,824 | -23.6% |
| Financial debts | 170/4 | €126,106 | €96,282 | -€29,824 | -23.6% |
| Amounts payable within one year | 42/48 | €53,761 | €62,491 | +€8,729 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €32,551 | €29,824 | -€2,727 | -8.4% |
| Trade debts | 44 | €373 | - | -€373 | |
| Suppliers | 440/4 | €373 | - | -€373 | |
| Taxes, remuneration and social security | 45 | - | €4,146 | +€4,146 | |
| Taxes | 450/3 | - | €4,146 | +€4,146 | |
| Other amounts payable | 47/48 | €20,838 | €28,521 | +€7,683 | +36.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €0 | -€64 | -99.9% |
| Other operating charges | 640/8 | €987 | €600 | -€388 | -39.2% |
| Gross operating margin | 9900 | €43,185 | €49,680 | +€6,494 | +15.0% |
| Operating profit (loss) | 9901 | €42,133 | €49,080 | +€6,946 | +16.5% |
| Financial charges | 65/66B | €2,554 | €1,858 | -€696 | -27.2% |
| Recurring financial charges | 65 | €2,554 | €1,858 | -€696 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €39,580 | €47,222 | +€7,642 | +19.3% |
| Income taxes | 67/77 | €11,821 | €14,146 | +€2,325 | +19.7% |
| Profit (loss) for the period | 9904 | €27,759 | €33,076 | +€5,317 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,759 | €33,076 | +€5,317 | +19.2% |
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 17 October 2026 via checked.be.