FONCK Jordan: 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.
FONCK Jordan
Largest movements
- Tangible fixed assets -€16,303
down €16,303 (-55.0%), from €29,624 to €13,320
of which Furniture and vehicles: -€14,311
- Receivables within one year +€4,100
up €4,100 (+338%), from €1,211 to €5,312
of which Trade receivables: +€4,154
- Cash +€650
up €650 (+35.2%), from €1,849 to €2,499
mainly Investment in fixed assets (net) (+€13,294) and Net result for the year (+€10,709)
- Debts after one year -€19,163
down €19,163 (-82.7%), from €23,175 to €4,012
- Profit (loss) carried forward +€10,709
up €10,709, from -€6,588 to €4,121
- Other debts -€3,276
down €3,276 (-34.5%), from €9,483 to €6,207
- Gross operating margin +€15,974
up €15,974 (+799%), from €1,999 to €17,973
- Depreciation -€6,367
down €6,367 (-67.9%), from €9,377 to €3,010
- Financial charges -€941
down €941 (-45.7%), from €2,061 to €1,120
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 | €32,754 | €21,242 | -€11,513 | -35.1% |
| Fixed assets | 21/28 | €29,624 | €13,320 | -€16,303 | -55.0% |
| Tangible fixed assets | 22/27 | €29,624 | €13,320 | -€16,303 | -55.0% |
| Plant, machinery and equipment | 23 | €5,210 | €3,217 | -€1,993 | -38.2% |
| Furniture and vehicles | 24 | €24,414 | €10,103 | -€14,311 | -58.6% |
| Current assets | 29/58 | €3,131 | €7,921 | +€4,791 | +153% |
| Amounts receivable within one year | 40/41 | €1,211 | €5,312 | +€4,100 | +338% |
| Trade receivables | 40 | €840 | €4,994 | +€4,154 | +495% |
| Other amounts receivable | 41 | €371 | €317 | -€54 | -14.6% |
| Cash at bank and in hand | 54/58 | €1,849 | €2,499 | +€650 | +35.2% |
| Deferred charges and accrued income | 490/1 | €70 | €111 | +€41 | +57.7% |
| Total equity and liabilities | 10/49 | €32,754 | €21,242 | -€11,513 | -35.1% |
| Equity | 10/15 | -€4,088 | €6,621 | +€10,709 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,588 | €4,121 | +€10,709 | |
| Amounts payable | 17/49 | €36,843 | €14,621 | -€22,222 | -60.3% |
| Amounts payable after more than one year | 17 | €23,175 | €4,012 | -€19,163 | -82.7% |
| Financial debts | 170/4 | €23,175 | €4,012 | -€19,163 | -82.7% |
| Amounts payable within one year | 42/48 | €13,667 | €10,609 | -€3,058 | -22.4% |
| Current portion of amounts payable after more than one year | 42 | €3,335 | €3,313 | -€22 | -0.7% |
| Trade debts | 44 | €849 | €1,041 | +€192 | +22.6% |
| Suppliers | 440/4 | €849 | €1,041 | +€192 | +22.6% |
| Taxes, remuneration and social security | 45 | - | €47 | +€47 | |
| Taxes | 450/3 | - | €47 | +€47 | |
| Other amounts payable | 47/48 | €9,483 | €6,207 | -€3,276 | -34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,377 | €3,010 | -€6,367 | -67.9% |
| Other operating charges | 640/8 | €149 | €134 | -€15 | -9.8% |
| Non-recurring operating charges | 66A | - | €3,000 | +€3,000 | |
| Gross operating margin | 9900 | €1,999 | €17,973 | +€15,974 | +799% |
| Operating profit (loss) | 9901 | -€7,527 | €11,829 | +€19,356 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,061 | €1,120 | -€941 | -45.7% |
| Recurring financial charges | 65 | €2,061 | €1,120 | -€941 | -45.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,588 | €10,709 | +€20,297 | |
| Profit (loss) for the period | 9904 | -€9,588 | €10,709 | +€20,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,588 | €10,709 | +€20,297 |
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 26 October 2026 via checked.be.