De Jonghe & Partners: 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 & Partners
Largest movements
- Tangible fixed assets -€10,333
down €10,333 (-7.2%), from €142,752 to €132,419
of which Plant, machinery and equipment: -€10,652
- Receivables within one year +€2,776
up €2,776, from €0 to €2,776
of which Other amounts receivable: +€1,633
- Deferred charges and accrued income +€1,947
up €1,947 (+788%), from €247 to €2,194
- Other debts -€7,221
down €7,221 (-35.0%), from €20,651 to €13,430
- Trade debts +€2,834
up €2,834 (+268%), from €1,058 to €3,893
- Profit (loss) carried forward -€2,297
down €2,297 (-5.2%), from -€44,345 to -€46,641
- Tax, wage and social debts +€1,847
up €1,847 (+154%), from €1,199 to €3,045
- Gross operating margin +€8,552
up €8,552 (+53.5%), from €15,972 to €24,525
- Financial charges +€305
up €305 (+242%), from €126 to €431
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,589 | €138,684 | -€4,905 | -3.4% |
| Fixed assets | 21/28 | €142,826 | €132,493 | -€10,333 | -7.2% |
| Tangible fixed assets | 22/27 | €142,752 | €132,419 | -€10,333 | -7.2% |
| Land and buildings | 22 | €27,888 | €27,888 | = | 0.0% |
| Plant, machinery and equipment | 23 | €106,833 | €96,181 | -€10,652 | -10.0% |
| Furniture and vehicles | 24 | €8,031 | €8,350 | +€319 | +4.0% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €763 | €6,190 | +€5,428 | +712% |
| Amounts receivable within one year | 40/41 | €0 | €2,776 | +€2,776 | |
| Trade receivables | 40 | €0 | €1,143 | +€1,143 | |
| Other amounts receivable | 41 | - | €1,633 | +€1,633 | |
| Current investments | 50/53 | - | €37 | +€37 | |
| Cash at bank and in hand | 54/58 | €516 | €1,183 | +€668 | +129% |
| Deferred charges and accrued income | 490/1 | €247 | €2,194 | +€1,947 | +788% |
| Total equity and liabilities | 10/49 | €143,589 | €138,684 | -€4,905 | -3.4% |
| Equity | 10/15 | €120,612 | €118,316 | -€2,297 | -1.9% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €34,813 | €34,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,813 | €7,813 | = | 0.0% |
| Legal reserve | 130 | €7,813 | €7,813 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,000 | €27,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,345 | -€46,641 | -€2,297 | -5.2% |
| Amounts payable | 17/49 | €22,977 | €20,368 | -€2,609 | -11.4% |
| Amounts payable within one year | 42/48 | €22,908 | €20,368 | -€2,540 | -11.1% |
| Trade debts | 44 | €1,058 | €3,893 | +€2,834 | +268% |
| Suppliers | 440/4 | €1,058 | €3,893 | +€2,834 | +268% |
| Taxes, remuneration and social security | 45 | €1,199 | €3,045 | +€1,847 | +154% |
| Taxes | 450/3 | €1,199 | €3,045 | +€1,847 | +154% |
| Other amounts payable | 47/48 | €20,651 | €13,430 | -€7,221 | -35.0% |
| Accrued charges and deferred income | 492/3 | €69 | €0 | -€69 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,537 | €21,530 | -€7 | 0.0% |
| Other operating charges | 640/8 | €4,797 | €4,860 | +€63 | +1.3% |
| Non-recurring operating charges | 66A | €5,525 | €0 | -€5,525 | -100% |
| Gross operating margin | 9900 | €15,972 | €24,525 | +€8,552 | +53.5% |
| Operating profit (loss) | 9901 | -€15,887 | -€1,865 | +€14,022 | +88.3% |
| Financial income | 75/76B | €1 | €0 | -€0 | -46.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -46.2% |
| Financial charges | 65/66B | €126 | €431 | +€305 | +242% |
| Recurring financial charges | 65 | €126 | €431 | +€305 | +242% |
| Profit (loss) for the period before taxes | 9903 | -€16,013 | -€2,296 | +€13,716 | +85.7% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -25.0% |
| Profit (loss) for the period | 9904 | -€16,013 | -€2,297 | +€13,716 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,013 | -€2,297 | +€13,716 | +85.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.