Dr. P. 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.
Dr. P. Jonckheere
Largest movements
- Deferred charges and accrued income -€19,671
down €19,671 (-98.9%), from €19,885 to €214
- Current investments +€14,372
new in 2025: €14,372
- Cash -€11,001
down €11,001 (-90.2%), from €12,190 to €1,190
mainly Current investments (-€14,372) and Net result for the year (-€11,502)
- Receivables within one year +€4,369
up €4,369 (+48.7%), from €8,974 to €13,343
- Profit (loss) carried forward -€11,502
down €11,502 (-30.4%), from €37,848 to €26,346
- Tax, wage and social debts -€1,029
no longer reported in 2025 (was €1,029)
- Gross operating margin -€19,436
down €19,436, from €8,114 to -€11,322
- Taxes -€2,131
no longer reported in 2025 (was €2,131)
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 | €41,048 | €29,118 | -€11,930 | -29.1% |
| Current assets | 29/58 | €41,048 | €29,118 | -€11,930 | -29.1% |
| Amounts receivable within one year | 40/41 | €8,974 | €13,343 | +€4,369 | +48.7% |
| Other amounts receivable | 41 | €8,974 | €13,343 | +€4,369 | +48.7% |
| Current investments | 50/53 | - | €14,372 | +€14,372 | |
| Cash at bank and in hand | 54/58 | €12,190 | €1,190 | -€11,001 | -90.2% |
| Deferred charges and accrued income | 490/1 | €19,885 | €214 | -€19,671 | -98.9% |
| Total equity and liabilities | 10/49 | €41,048 | €29,118 | -€11,930 | -29.1% |
| Equity | 10/15 | €39,848 | €28,346 | -€11,502 | -28.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,848 | €26,346 | -€11,502 | -30.4% |
| Amounts payable | 17/49 | €1,200 | €772 | -€428 | -35.7% |
| Amounts payable within one year | 42/48 | €1,200 | €400 | -€800 | -66.7% |
| Trade debts | 44 | €171 | €400 | +€228 | +133% |
| Suppliers | 440/4 | €171 | €400 | +€228 | +133% |
| Taxes, remuneration and social security | 45 | €1,029 | - | -€1,029 | |
| Taxes | 450/3 | €1,029 | - | -€1,029 | |
| Accrued charges and deferred income | 492/3 | - | €372 | +€372 | |
| Other operating charges | 640/8 | €675 | €634 | -€40 | -6.0% |
| Gross operating margin | 9900 | €8,114 | -€11,322 | -€19,436 | |
| Operating profit (loss) | 9901 | €7,439 | -€11,957 | -€19,396 | |
| Financial income | 75/76B | €395 | €500 | +€105 | +26.6% |
| Recurring financial income | 75 | €395 | €500 | +€105 | +26.6% |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €7,834 | -€11,502 | -€19,336 | |
| Income taxes | 67/77 | €2,131 | - | -€2,131 | |
| Profit (loss) for the period | 9904 | €5,703 | -€11,502 | -€17,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,703 | -€11,502 | -€17,205 |
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 31 October 2026 via checked.be.