DR. DE ROP 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.
DR. DE ROP JONAS
Largest movements
- Cash +€107,961
up €107,961 (+246%), from €43,932 to €151,893
mainly Net result for the year (+€146,314) and Other debts (+€144,282)
- Receivables within one year +€12,093
up €12,093 (+104%), from €11,628 to €23,721
of which Other amounts receivable: +€14,493
- Tangible fixed assets -€3,563
down €3,563 (-8.2%), from €43,409 to €39,846
of which Furniture and vehicles: -€2,445
- Other debts +€144,282
up €144,282 (+8,398%), from €1,718 to €146,000
- Profit (loss) carried forward -€27,786
down €27,786 (-98.7%), from €28,148 to €362
- Debts after one year -€12,690
down €12,690 (-65.5%), from €19,360 to €6,670
- Tax, wage and social debts +€12,038
up €12,038 (+89.5%), from €13,446 to €25,484
- Gross operating margin +€183,660
up €183,660 (+335%), from €54,776 to €238,436
- Taxes +€45,480
up €45,480 (+463%), from €9,831 to €55,312
- Financial charges +€20,911
up €20,911 (+1,913%), from €1,093 to €22,004
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 | €100,990 | €217,049 | +€116,059 | +115% |
| Fixed assets | 21/28 | €43,409 | €39,846 | -€3,563 | -8.2% |
| Tangible fixed assets | 22/27 | €43,409 | €39,846 | -€3,563 | -8.2% |
| Plant, machinery and equipment | 23 | €8,375 | €7,258 | -€1,118 | -13.3% |
| Furniture and vehicles | 24 | €35,033 | €32,588 | -€2,445 | -7.0% |
| Current assets | 29/58 | €57,581 | €177,203 | +€119,622 | +208% |
| Amounts receivable within one year | 40/41 | €11,628 | €23,721 | +€12,093 | +104% |
| Trade receivables | 40 | €2,400 | - | -€2,400 | |
| Other amounts receivable | 41 | €9,228 | €23,721 | +€14,493 | +157% |
| Cash at bank and in hand | 54/58 | €43,932 | €151,893 | +€107,961 | +246% |
| Deferred charges and accrued income | 490/1 | €2,021 | €1,589 | -€432 | -21.4% |
| Total equity and liabilities | 10/49 | €100,990 | €217,049 | +€116,059 | +115% |
| Equity | 10/15 | €51,948 | €24,162 | -€27,786 | -53.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,800 | €20,800 | = | 0.0% |
| Distributable reserves | 133 | €20,800 | €20,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,148 | €362 | -€27,786 | -98.7% |
| Amounts payable | 17/49 | €49,042 | €192,886 | +€143,845 | +293% |
| Amounts payable after more than one year | 17 | €19,360 | €6,670 | -€12,690 | -65.5% |
| Financial debts | 170/4 | €19,360 | €6,670 | -€12,690 | -65.5% |
| Amounts payable within one year | 42/48 | €29,682 | €186,216 | +€156,535 | +527% |
| Financial debts | 43 | €12,540 | €12,688 | +€148 | +1.2% |
| Credit institutions | 430/8 | €12,540 | €12,688 | +€148 | +1.2% |
| Trade debts | 44 | €1,977 | €2,044 | +€67 | +3.4% |
| Suppliers | 440/4 | €1,977 | €2,044 | +€67 | +3.4% |
| Taxes, remuneration and social security | 45 | €13,446 | €25,484 | +€12,038 | +89.5% |
| Taxes | 450/3 | €13,446 | €25,484 | +€12,038 | +89.5% |
| Other amounts payable | 47/48 | €1,718 | €146,000 | +€144,282 | +8,398% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,555 | €15,596 | +€1,041 | +7.2% |
| Other operating charges | 640/8 | €63 | €63 | +€0 | +0.5% |
| Gross operating margin | 9900 | €54,776 | €238,436 | +€183,660 | +335% |
| Operating profit (loss) | 9901 | €40,158 | €222,776 | +€182,618 | +455% |
| Financial income | 75/76B | €387 | €854 | +€466 | +120% |
| Recurring financial income | 75 | €387 | €854 | +€466 | +120% |
| Financial charges | 65/66B | €1,093 | €22,004 | +€20,911 | +1,913% |
| Recurring financial charges | 65 | €1,093 | €22,004 | +€20,911 | +1,913% |
| Profit (loss) for the period before taxes | 9903 | €39,453 | €201,626 | +€162,173 | +411% |
| Income taxes | 67/77 | €9,831 | €55,312 | +€45,480 | +463% |
| Profit (loss) for the period | 9904 | €29,621 | €146,314 | +€116,693 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €29,621 | €146,314 | +€116,693 | +394% |
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 21 October 2026 via checked.be.