DIRK JONCKHEERE: 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.
DIRK JONCKHEERE
Largest movements
- Receivables within one year -€114,695
down €114,695 (-74.2%), from €154,480 to €39,785
of which Trade receivables: -€119,937
- Stocks and contracts -€23,850
down €23,850 (-98.1%), from €24,300 to €450
- Tangible fixed assets -€9,358
down €9,358 (-33.0%), from €28,375 to €19,017
of which Furniture and vehicles: -€5,681
- Other debts -€106,089
down €106,089 (-38.2%), from €277,722 to €171,633
- Profit (loss) carried forward -€28,392
down €28,392 (-26.6%), from -€106,895 to -€135,287
- Trade debts -€13,632
down €13,632 (-81.8%), from €16,669 to €3,037
- Gross operating margin -€28,475
down €28,475, from €11,720 to -€16,754
- Taxes -€343
down €343 (-59.0%), from €582 to €239
- Financial income -€312
down €312 (-79.3%), from €394 to €82
- Depreciation -€291
down €291 (-2.9%), from €10,165 to €9,873
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 | €214,834 | €66,409 | -€148,425 | -69.1% |
| Fixed assets | 21/28 | €33,223 | €23,865 | -€9,358 | -28.2% |
| Tangible fixed assets | 22/27 | €28,375 | €19,017 | -€9,358 | -33.0% |
| Land and buildings | 22 | €13,964 | €10,876 | -€3,088 | -22.1% |
| Plant, machinery and equipment | 23 | €1,574 | €985 | -€589 | -37.4% |
| Furniture and vehicles | 24 | €12,838 | €7,157 | -€5,681 | -44.3% |
| Financial fixed assets | 28 | €4,848 | €4,848 | = | 0.0% |
| Current assets | 29/58 | €181,611 | €42,544 | -€139,068 | -76.6% |
| Stocks and contracts in progress | 3 | €24,300 | €450 | -€23,850 | -98.1% |
| Stocks | 30/36 | €24,300 | €450 | -€23,850 | -98.1% |
| Amounts receivable within one year | 40/41 | €154,480 | €39,785 | -€114,695 | -74.2% |
| Trade receivables | 40 | €153,336 | €33,399 | -€119,937 | -78.2% |
| Other amounts receivable | 41 | €1,144 | €6,387 | +€5,243 | +458.2% |
| Cash at bank and in hand | 54/58 | €2,691 | €2,194 | -€498 | -18.5% |
| Deferred charges and accrued income | 490/1 | €140 | €115 | -€25 | -17.9% |
| Total equity and liabilities | 10/49 | €214,834 | €66,409 | -€148,425 | -69.1% |
| Equity | 10/15 | -€80,107 | -€108,500 | -€28,392 | -35.4% |
| Contributions | 10/11 | €26,500 | €26,500 | = | 0.0% |
| Reserves | 13 | €288 | €288 | = | 0.0% |
| Distributable reserves | 133 | €288 | €288 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,895 | -€135,287 | -€28,392 | -26.6% |
| Amounts payable | 17/49 | €294,942 | €174,909 | -€120,033 | -40.7% |
| Amounts payable within one year | 42/48 | €294,942 | €174,909 | -€120,033 | -40.7% |
| Trade debts | 44 | €16,669 | €3,037 | -€13,632 | -81.8% |
| Suppliers | 440/4 | €16,669 | €3,037 | -€13,632 | -81.8% |
| Taxes, remuneration and social security | 45 | €551 | €239 | -€312 | -56.7% |
| Taxes | 450/3 | €551 | €239 | -€312 | -56.7% |
| Other amounts payable | 47/48 | €277,722 | €171,633 | -€106,089 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,165 | €9,873 | -€291 | -2.9% |
| Other operating charges | 640/8 | €1,614 | €1,539 | -€75 | -4.7% |
| Gross operating margin | 9900 | €11,720 | -€16,754 | -€28,475 | |
| Operating profit (loss) | 9901 | -€58 | -€28,166 | -€28,108 | -48262.1% |
| Financial income | 75/76B | €394 | €82 | -€312 | -79.3% |
| Recurring financial income | 75 | €394 | €82 | -€312 | -79.3% |
| Financial charges | 65/66B | €41 | €69 | +€29 | +70.8% |
| Recurring financial charges | 65 | €41 | €69 | +€29 | +70.8% |
| Profit (loss) for the period before taxes | 9903 | €295 | -€28,154 | -€28,449 | |
| Income taxes | 67/77 | €582 | €239 | -€343 | -59.0% |
| Profit (loss) for the period | 9904 | -€287 | -€28,392 | -€28,106 | -9809.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€287 | -€28,392 | -€28,106 | -9809.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.