DR. E. DE JONGE: 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.
DR. E. DE JONGE
Largest movements
- Cash -€90,770
down €90,770 (-67.1%), from €135,240 to €44,471
mainly Contributions, distributions and other (-€208,331) and Tax, wage and social debts (-€40,292)
- Deferred charges and accrued income -€11,806
down €11,806 (-17.3%), from €68,069 to €56,263
- Reserves -€51,420
down €51,420 (-5.7%), from €897,762 to €846,341
- Tax, wage and social debts -€40,292
down €40,292 (-80.8%), from €49,874 to €9,582
- Gross operating margin -€491,569
down €491,569 (-68.2%), from €720,683 to €229,114
- Taxes -€155,180
down €155,180 (-68.0%), from €228,047 to €72,867
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 | €1,000,218 | €899,179 | -€101,039 | -10.1% |
| Fixed assets | 21/28 | €20,007 | €12,040 | -€7,968 | -39.8% |
| Tangible fixed assets | 22/27 | €20,007 | €12,040 | -€7,968 | -39.8% |
| Furniture and vehicles | 24 | €15,157 | €7,190 | -€7,968 | -52.6% |
| Other tangible fixed assets | 26 | €4,850 | €4,850 | = | 0.0% |
| Current assets | 29/58 | €980,211 | €887,139 | -€93,071 | -9.5% |
| Current investments | 50/53 | €776,901 | €786,405 | +€9,504 | +1.2% |
| Cash at bank and in hand | 54/58 | €135,240 | €44,471 | -€90,770 | -67.1% |
| Deferred charges and accrued income | 490/1 | €68,069 | €56,263 | -€11,806 | -17.3% |
| Total equity and liabilities | 10/49 | €1,000,218 | €899,179 | -€101,039 | -10.1% |
| Equity | 10/15 | €904,762 | €853,341 | -€51,420 | -5.7% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €897,762 | €846,341 | -€51,420 | -5.7% |
| Distributable reserves | 133 | €897,762 | €846,341 | -€51,420 | -5.7% |
| Amounts payable | 17/49 | €95,456 | €45,837 | -€49,619 | -52.0% |
| Amounts payable within one year | 42/48 | €92,956 | €43,337 | -€49,619 | -53.4% |
| Current portion of amounts payable after more than one year | 42 | €7,069 | - | -€7,069 | |
| Trade debts | 44 | €1,009 | €586 | -€423 | -41.9% |
| Suppliers | 440/4 | €1,009 | €586 | -€423 | -41.9% |
| Taxes, remuneration and social security | 45 | €49,874 | €9,582 | -€40,292 | -80.8% |
| Taxes | 450/3 | €49,874 | €9,582 | -€40,292 | -80.8% |
| Other amounts payable | 47/48 | €35,004 | €33,169 | -€1,835 | -5.2% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Non-recurring operating income | 76A | €498,001 | - | -€498,001 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,605 | €10,417 | +€812 | +8.5% |
| Other operating charges | 640/8 | €2,041 | €1,577 | -€464 | -22.7% |
| Gross operating margin | 9900 | €720,683 | €229,114 | -€491,569 | -68.2% |
| Operating profit (loss) | 9901 | €709,038 | €217,121 | -€491,917 | -69.4% |
| Financial income | 75/76B | €7,300 | €13,201 | +€5,901 | +80.8% |
| Recurring financial income | 75 | €7,300 | €13,201 | +€5,901 | +80.8% |
| Financial charges | 65/66B | €247 | €544 | +€297 | +120.6% |
| Recurring financial charges | 65 | €247 | €544 | +€297 | +120.6% |
| Profit (loss) for the period before taxes | 9903 | €716,091 | €229,777 | -€486,313 | -67.9% |
| Income taxes | 67/77 | €228,047 | €72,867 | -€155,180 | -68.0% |
| Profit (loss) for the period | 9904 | €488,044 | €156,911 | -€331,134 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €488,044 | €156,911 | -€331,134 | -67.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.