DE JONGHE THOMAS: 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 THOMAS
Largest movements
- Cash +€26,489
up €26,489 (+50.4%), from €52,541 to €79,030
mainly Net result for the year (+€34,127) and Depreciation (+€5,135)
- Tangible fixed assets -€5,135
down €5,135 (-27.4%), from €18,728 to €13,594
of which Furniture and vehicles: -€4,060
- Receivables within one year +€2,069
up €2,069 (+11.4%), from €18,214 to €20,283
of which Trade receivables: +€9,720
- Reserves +€34,127
up €34,127 (+132.9%), from €25,678 to €59,805
- Trade debts -€15,803
down €15,803 (-78.2%), from €20,211 to €4,408
- Tax, wage and social debts +€4,676
up €4,676 (+54.6%), from €8,559 to €13,235
of which Taxes: +€6,381
- Debts after one year -€4,580
down €4,580 (-29.7%), from €15,419 to €10,839
- Other debts +€4,084
up €4,084 (+79.5%), from €5,136 to €9,219
- Gross operating margin +€15,122
up €15,122 (+39.5%), from €38,306 to €53,427
- Taxes +€6,381
up €6,381 (+98.6%), from €6,473 to €12,854
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 | €89,484 | €113,706 | +€24,223 | +27.1% |
| Fixed assets | 21/28 | €18,728 | €14,394 | -€4,335 | -23.1% |
| Tangible fixed assets | 22/27 | €18,728 | €13,594 | -€5,135 | -27.4% |
| Plant, machinery and equipment | 23 | €2,311 | €1,236 | -€1,075 | -46.5% |
| Furniture and vehicles | 24 | €16,417 | €12,357 | -€4,060 | -24.7% |
| Financial fixed assets | 28 | - | €800 | +€800 | |
| Current assets | 29/58 | €70,755 | €99,313 | +€28,557 | +40.4% |
| Amounts receivable within one year | 40/41 | €18,214 | €20,283 | +€2,069 | +11.4% |
| Trade receivables | 40 | €7,126 | €16,846 | +€9,720 | +136.4% |
| Other amounts receivable | 41 | €11,089 | €3,438 | -€7,651 | -69.0% |
| Cash at bank and in hand | 54/58 | €52,541 | €79,030 | +€26,489 | +50.4% |
| Total equity and liabilities | 10/49 | €89,484 | €113,706 | +€24,223 | +27.1% |
| Equity | 10/15 | €35,678 | €69,805 | +€34,127 | +95.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €25,678 | €59,805 | +€34,127 | +132.9% |
| Distributable reserves | 133 | €25,678 | €59,805 | +€34,127 | +132.9% |
| Amounts payable | 17/49 | €53,805 | €43,901 | -€9,904 | -18.4% |
| Amounts payable after more than one year | 17 | €15,419 | €10,839 | -€4,580 | -29.7% |
| Financial debts | 170/4 | €15,419 | €10,839 | -€4,580 | -29.7% |
| Amounts payable within one year | 42/48 | €38,336 | €31,442 | -€6,894 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €4,431 | €4,580 | +€149 | +3.4% |
| Trade debts | 44 | €20,211 | €4,408 | -€15,803 | -78.2% |
| Suppliers | 440/4 | €20,211 | €4,408 | -€15,803 | -78.2% |
| Taxes, remuneration and social security | 45 | €8,559 | €13,235 | +€4,676 | +54.6% |
| Taxes | 450/3 | €6,854 | €13,235 | +€6,381 | +93.1% |
| Remuneration and social security | 454/9 | €1,705 | €0 | -€1,705 | -100.0% |
| Other amounts payable | 47/48 | €5,136 | €9,219 | +€4,084 | +79.5% |
| Accrued charges and deferred income | 492/3 | €50 | €1,620 | +€1,570 | +3140.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,796 | €5,135 | +€339 | +7.1% |
| Other operating charges | 640/8 | €330 | €186 | -€144 | -43.8% |
| Gross operating margin | 9900 | €38,306 | €53,427 | +€15,122 | +39.5% |
| Operating profit (loss) | 9901 | €33,180 | €48,107 | +€14,927 | +45.0% |
| Financial income | 75/76B | €95 | €0 | -€95 | -99.9% |
| Recurring financial income | 75 | €95 | €0 | -€95 | -99.9% |
| Financial charges | 65/66B | €1,124 | €1,126 | +€2 | +0.2% |
| Recurring financial charges | 65 | €1,124 | €1,126 | +€2 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €32,151 | €46,981 | +€14,830 | +46.1% |
| Income taxes | 67/77 | €6,473 | €12,854 | +€6,381 | +98.6% |
| Profit (loss) for the period | 9904 | €25,678 | €34,127 | +€8,449 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,678 | €34,127 | +€8,449 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.