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
- Tangible fixed assets -€20,033
down €20,033 (-9.8%), from €204,486 to €184,453
of which Furniture and vehicles: -€11,388
- Receivables within one year -€10,349
down €10,349 (-21.0%), from €49,171 to €38,822
of which Other amounts receivable: -€27,725
- Cash +€6,670
up €6,670 (+15.4%), from €43,176 to €49,846
mainly Depreciation (+€34,015) and Net result for the year (+€19,079)
- Stocks and contracts -€4,930
no longer reported in 2025 (was €4,930)
- Trade debts -€34,726
down €34,726 (-98.2%), from €35,373 to €647
- Reserves +€19,079
up €19,079 (+11.2%), from €170,089 to €189,168
- Debts after one year -€16,156
no longer reported in 2025 (was €16,156)
- Tax, wage and social debts +€8,734
up €8,734 (+672%), from €1,299 to €10,033
- Other debts -€5,573
down €5,573 (-38.7%), from €14,400 to €8,827
- Gross operating margin +€25,599
up €25,599 (+60.7%), from €42,199 to €67,798
- Taxes +€8,717
up €8,717 (+715%), from €1,219 to €9,936
- Depreciation +€697
up €697 (+2.1%), from €33,318 to €34,015
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 | €301,763 | €273,121 | -€28,642 | -9.5% |
| Fixed assets | 21/28 | €204,486 | €184,453 | -€20,033 | -9.8% |
| Tangible fixed assets | 22/27 | €204,486 | €184,453 | -€20,033 | -9.8% |
| Plant, machinery and equipment | 23 | €57,459 | €52,309 | -€5,150 | -9.0% |
| Furniture and vehicles | 24 | €35,526 | €24,138 | -€11,388 | -32.1% |
| Other tangible fixed assets | 26 | €111,501 | €108,006 | -€3,495 | -3.1% |
| Current assets | 29/58 | €97,277 | €88,668 | -€8,609 | -8.8% |
| Stocks and contracts in progress | 3 | €4,930 | - | -€4,930 | |
| Contracts in progress | 37 | €4,930 | - | -€4,930 | |
| Amounts receivable within one year | 40/41 | €49,171 | €38,822 | -€10,349 | -21.0% |
| Trade receivables | 40 | €21,446 | €38,822 | +€17,376 | +81.0% |
| Other amounts receivable | 41 | €27,725 | - | -€27,725 | |
| Cash at bank and in hand | 54/58 | €43,176 | €49,846 | +€6,670 | +15.4% |
| Total equity and liabilities | 10/49 | €301,763 | €273,121 | -€28,642 | -9.5% |
| Equity | 10/15 | €218,380 | €237,459 | +€19,079 | +8.7% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €170,089 | €189,168 | +€19,079 | +11.2% |
| Distributable reserves | 133 | €170,089 | €189,168 | +€19,079 | +11.2% |
| Profit (loss) carried forward | 14 | €41,891 | €41,891 | = | 0.0% |
| Amounts payable | 17/49 | €83,383 | €35,662 | -€47,721 | -57.2% |
| Amounts payable after more than one year | 17 | €16,156 | - | -€16,156 | |
| Financial debts | 170/4 | €16,156 | - | -€16,156 | |
| Amounts payable within one year | 42/48 | €67,228 | €35,662 | -€31,566 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €16,156 | €16,156 | -€0 | 0.0% |
| Trade debts | 44 | €35,373 | €647 | -€34,726 | -98.2% |
| Suppliers | 440/4 | €35,373 | €647 | -€34,726 | -98.2% |
| Taxes, remuneration and social security | 45 | €1,299 | €10,033 | +€8,734 | +672% |
| Taxes | 450/3 | €1,299 | €10,033 | +€8,734 | +672% |
| Other amounts payable | 47/48 | €14,400 | €8,827 | -€5,573 | -38.7% |
| Non-recurring operating income | 76A | €12,771 | €8,085 | -€4,686 | -36.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,318 | €34,015 | +€697 | +2.1% |
| Other operating charges | 640/8 | €1,593 | €1,285 | -€309 | -19.4% |
| Non-recurring operating charges | 66A | €2,752 | €3,233 | +€481 | +17.5% |
| Gross operating margin | 9900 | €42,199 | €67,798 | +€25,599 | +60.7% |
| Operating profit (loss) | 9901 | €4,535 | €29,265 | +€24,730 | +545% |
| Financial income | 75/76B | €565 | €301 | -€263 | -46.6% |
| Recurring financial income | 75 | €565 | €301 | -€263 | -46.6% |
| Financial charges | 65/66B | €763 | €551 | -€212 | -27.8% |
| Recurring financial charges | 65 | €763 | €551 | -€212 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €4,337 | €29,016 | +€24,679 | +569% |
| Income taxes | 67/77 | €1,219 | €9,936 | +€8,717 | +715% |
| Profit (loss) for the period | 9904 | €3,118 | €19,079 | +€15,961 | +512% |
| Profit (loss) for the period to be appropriated | 9905 | €3,118 | €19,079 | +€15,961 | +512% |
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 20 October 2026 via checked.be.