J. DE JONGHE: 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.
J. DE JONGHE
Largest movements
- Cash +€55,909
up €55,909 (+667%), from €8,380 to €64,289
mainly Net result for the year (+€47,838) and Receivables within one year (+€36,300)
- Receivables within one year -€36,300
down €36,300 (-100%), from €36,300 to €0
- Debts after one year -€36,915
down €36,915 (-14.8%), from €249,682 to €212,767
- Reserves +€30,838
up €30,838 (+100%), from €30,804 to €61,642
- Other debts +€20,478
up €20,478 (+202%), from €10,149 to €30,627
- Gross operating margin +€16,592
up €16,592 (+34.9%), from €47,507 to €64,099
- Taxes +€4,586
up €4,586 (+34.3%), from €13,376 to €17,962
- Financial income +€3,766
up €3,766 (+94.1%), from €4,000 to €7,766
- Financial charges -€1,327
down €1,327 (-18.2%), from €7,277 to €5,949
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €351,124 | €370,733 | +€19,609 | +5.6% |
| Fixed assets | 21/28 | €306,444 | €306,444 | = | 0.0% |
| Financial fixed assets | 28 | €306,444 | €306,444 | = | 0.0% |
| Current assets | 29/58 | €44,680 | €64,289 | +€19,609 | +43.9% |
| Amounts receivable within one year | 40/41 | €36,300 | €0 | -€36,300 | -100% |
| Trade receivables | 40 | €36,300 | €0 | -€36,300 | -100% |
| Cash at bank and in hand | 54/58 | €8,380 | €64,289 | +€55,909 | +667% |
| Total equity and liabilities | 10/49 | €351,124 | €370,733 | +€19,609 | +5.6% |
| Equity | 10/15 | €35,804 | €66,642 | +€30,838 | +86.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,804 | €61,642 | +€30,838 | +100% |
| Distributable reserves | 133 | €30,804 | €61,642 | +€30,838 | +100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €315,320 | €304,091 | -€11,229 | -3.6% |
| Amounts payable after more than one year | 17 | €249,682 | €212,767 | -€36,915 | -14.8% |
| Financial debts | 170/4 | €249,682 | €212,767 | -€36,915 | -14.8% |
| Amounts payable within one year | 42/48 | €64,118 | €88,925 | +€24,807 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €36,095 | €36,915 | +€821 | +2.3% |
| Trade debts | 44 | €227 | €1,260 | +€1,033 | +455% |
| Suppliers | 440/4 | €227 | €1,260 | +€1,033 | +455% |
| Taxes, remuneration and social security | 45 | €17,647 | €20,122 | +€2,476 | +14.0% |
| Taxes | 450/3 | €17,647 | €20,122 | +€2,476 | +14.0% |
| Other amounts payable | 47/48 | €10,149 | €30,627 | +€20,478 | +202% |
| Accrued charges and deferred income | 492/3 | €1,520 | €2,400 | +€880 | +57.9% |
| Other operating charges | 640/8 | €50 | €115 | +€65 | +130% |
| Gross operating margin | 9900 | €47,507 | €64,099 | +€16,592 | +34.9% |
| Operating profit (loss) | 9901 | €47,457 | €63,984 | +€16,527 | +34.8% |
| Financial income | 75/76B | €4,000 | €7,766 | +€3,766 | +94.1% |
| Recurring financial income | 75 | €4,000 | €7,766 | +€3,766 | +94.1% |
| Financial charges | 65/66B | €7,277 | €5,949 | -€1,327 | -18.2% |
| Recurring financial charges | 65 | €7,277 | €5,949 | -€1,327 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €44,180 | €65,800 | +€21,620 | +48.9% |
| Income taxes | 67/77 | €13,376 | €17,962 | +€4,586 | +34.3% |
| Profit (loss) for the period | 9904 | €30,804 | €47,838 | +€17,033 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,804 | €47,838 | +€17,033 | +55.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.