DE JONGHE ROMMEL: 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 ROMMEL
Largest movements
- Current investments +€350,000
up €350,000 (+140%), from €250,000 to €600,000
- Tangible fixed assets -€336,043
down €336,043 (-77.0%), from €436,343 to €100,300
of which Land and buildings: -€332,887
- Cash +€12,681
up €12,681 (+20.0%), from €63,336 to €76,016
mainly Investment in fixed assets (net) (+€329,587) and Net result for the year (+€18,279)
- Reserves +€18,279
up €18,279 (+9.2%), from €199,065 to €217,344
of which Distributable reserves: +€18,279
- Gross operating margin +€23,068
up €23,068 (+260%), from €8,886 to €31,954
- Depreciation -€7,953
down €7,953 (-55.2%), from €14,409 to €6,456
- Financial income -€5,170
down €5,170 (-64.8%), from €7,972 to €2,803
- Taxes +€1,826
up €1,826 (+1,036%), from €176 to €2,002
- Financial charges -€1,411
down €1,411 (-16.2%), from €8,697 to €7,285
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 | €760,303 | €782,794 | +€22,491 | +3.0% |
| Fixed assets | 21/28 | €436,843 | €100,800 | -€336,043 | -76.9% |
| Tangible fixed assets | 22/27 | €436,343 | €100,300 | -€336,043 | -77.0% |
| Land and buildings | 22 | €433,187 | €100,300 | -€332,887 | -76.8% |
| Furniture and vehicles | 24 | €3,156 | €0 | -€3,156 | -100% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €323,460 | €681,994 | +€358,533 | +111% |
| Amounts receivable within one year | 40/41 | €8,906 | €2,185 | -€6,721 | -75.5% |
| Other amounts receivable | 41 | €8,906 | €2,185 | -€6,721 | -75.5% |
| Current investments | 50/53 | €250,000 | €600,000 | +€350,000 | +140% |
| Cash at bank and in hand | 54/58 | €63,336 | €76,016 | +€12,681 | +20.0% |
| Deferred charges and accrued income | 490/1 | €1,219 | €3,793 | +€2,574 | +211% |
| Total equity and liabilities | 10/49 | €760,303 | €782,794 | +€22,491 | +3.0% |
| Equity | 10/15 | €645,065 | €663,344 | +€18,279 | +2.8% |
| Contributions | 10/11 | €446,000 | €446,000 | = | 0.0% |
| Reserves | 13 | €199,065 | €217,344 | +€18,279 | +9.2% |
| Tax-exempt reserves | 132 | €10,356 | €10,356 | = | 0.0% |
| Distributable reserves | 133 | €188,709 | €206,988 | +€18,279 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €115,238 | €119,450 | +€4,211 | +3.7% |
| Amounts payable after more than one year | 17 | €106,443 | €108,507 | +€2,064 | +1.9% |
| Other amounts payable | 178/9 | €106,443 | €108,507 | +€2,064 | +1.9% |
| Amounts payable within one year | 42/48 | €142 | €3,332 | +€3,190 | +2,243% |
| Trade debts | 44 | €142 | €2,171 | +€2,029 | +1,426% |
| Suppliers | 440/4 | €142 | €2,171 | +€2,029 | +1,426% |
| Taxes, remuneration and social security | 45 | €0 | €1,161 | +€1,161 | |
| Taxes | 450/3 | €0 | €1,161 | +€1,161 | |
| Accrued charges and deferred income | 492/3 | €8,653 | €7,611 | -€1,042 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,409 | €6,456 | -€7,953 | -55.2% |
| Other operating charges | 640/8 | €1,352 | €734 | -€619 | -45.7% |
| Gross operating margin | 9900 | €8,886 | €31,954 | +€23,068 | +260% |
| Operating profit (loss) | 9901 | -€6,876 | €24,764 | +€31,640 | |
| Financial income | 75/76B | €7,972 | €2,803 | -€5,170 | -64.8% |
| Recurring financial income | 75 | €7,972 | €2,803 | -€5,170 | -64.8% |
| Financial charges | 65/66B | €8,697 | €7,285 | -€1,411 | -16.2% |
| Recurring financial charges | 65 | €8,697 | €7,285 | -€1,411 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,600 | €20,281 | +€27,882 | |
| Income taxes | 67/77 | €176 | €2,002 | +€1,826 | +1,036% |
| Profit (loss) for the period | 9904 | -€7,777 | €18,279 | +€26,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,777 | €18,279 | +€26,056 |
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 24 October 2026 via checked.be.