De Mey Jonas: 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 Mey Jonas
Largest movements
- Cash -€3,054
down €3,054 (-7.5%), from €40,823 to €37,769
mainly Contributions, distributions and other (-€28,750) and Deferred charges and accrued income (-€1,076)
- Deferred charges and accrued income +€1,076
up €1,076 (+15.2%), from €7,087 to €8,163
- Tangible fixed assets -€643
down €643 (-70.7%), from €910 to €267
- Receivables within one year -€601
down €601 (-50.1%), from €1,200 to €599
- Reserves -€9,546
down €9,546 (-21.6%), from €44,128 to €34,583
- Other debts +€4,394
up €4,394 (+8,822%), from €50 to €4,443
- Tax, wage and social debts +€1,920
up €1,920, from €0 to €1,920
- Gross operating margin +€2,879
up €2,879 (+11.3%), from €25,495 to €28,374
- Taxes +€2,622
up €2,622 (+46.0%), from €5,700 to €8,322
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 | €50,021 | €46,798 | -€3,222 | -6.4% |
| Fixed assets | 21/28 | €910 | €267 | -€643 | -70.7% |
| Tangible fixed assets | 22/27 | €910 | €267 | -€643 | -70.7% |
| Furniture and vehicles | 24 | €910 | €267 | -€643 | -70.7% |
| Current assets | 29/58 | €49,110 | €46,531 | -€2,579 | -5.3% |
| Amounts receivable within one year | 40/41 | €1,200 | €599 | -€601 | -50.1% |
| Other amounts receivable | 41 | €1,200 | €599 | -€601 | -50.1% |
| Cash at bank and in hand | 54/58 | €40,823 | €37,769 | -€3,054 | -7.5% |
| Deferred charges and accrued income | 490/1 | €7,087 | €8,163 | +€1,076 | +15.2% |
| Total equity and liabilities | 10/49 | €50,021 | €46,798 | -€3,222 | -6.4% |
| Equity | 10/15 | €49,128 | €39,583 | -€9,546 | -19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €44,128 | €34,583 | -€9,546 | -21.6% |
| Distributable reserves | 133 | €44,128 | €34,583 | -€9,546 | -21.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €892 | €7,216 | +€6,323 | +709% |
| Amounts payable within one year | 42/48 | €892 | €7,216 | +€6,323 | +709% |
| Trade debts | 44 | €842 | €852 | +€9 | +1.1% |
| Suppliers | 440/4 | €842 | €852 | +€9 | +1.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,920 | +€1,920 | |
| Taxes | 450/3 | €0 | €1,920 | +€1,920 | |
| Other amounts payable | 47/48 | €50 | €4,443 | +€4,394 | +8,822% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €643 | = | 0.0% |
| Other operating charges | 640/8 | €176 | €180 | +€5 | +2.6% |
| Gross operating margin | 9900 | €25,495 | €28,374 | +€2,879 | +11.3% |
| Operating profit (loss) | 9901 | €24,676 | €27,551 | +€2,875 | +11.7% |
| Financial income | 75/76B | €0 | €47 | +€47 | +156,200% |
| Recurring financial income | 75 | €0 | €47 | +€47 | +156,200% |
| Financial charges | 65/66B | €109 | €72 | -€37 | -34.0% |
| Recurring financial charges | 65 | €109 | €72 | -€37 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €24,567 | €27,526 | +€2,959 | +12.0% |
| Income taxes | 67/77 | €5,700 | €8,322 | +€2,622 | +46.0% |
| Profit (loss) for the period | 9904 | €18,867 | €19,204 | +€337 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,867 | €19,204 | +€337 | +1.8% |
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 29 October 2026 via checked.be.