JOHAN 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.
JOHAN DE JONGHE
Largest movements
- Tangible fixed assets -€19,099
down €19,099 (-3.6%), from €531,615 to €512,516
of which Land and buildings: -€14,597
- Cash -€7,407
down €7,407 (-38.2%), from €19,410 to €12,003
mainly Debts after one year (-€13,233) and Net result for the year (-€11,706)
- Debts after one year -€13,233
down €13,233 (-11.3%), from €116,655 to €103,422
- Profit (loss) carried forward -€8,069
down €8,069 (-21.0%), from -€38,347 to -€46,416
- Gross operating margin -€2,866
down €2,866 (-19.8%), from €14,480 to €11,614
- Other operating charges +€2,497
up €2,497 (+225%), from €1,111 to €3,607
- Financial income +€1,074
up €1,074 (+335%), from €321 to €1,395
- Financial charges -€279
down €279 (-9.4%), from €2,953 to €2,674
- Staff costs -€159
no longer reported in 2025 (was €159)
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 | €623,290 | €594,519 | -€28,771 | -4.6% |
| Fixed assets | 21/28 | €531,615 | €512,516 | -€19,099 | -3.6% |
| Tangible fixed assets | 22/27 | €531,615 | €512,516 | -€19,099 | -3.6% |
| Land and buildings | 22 | €520,148 | €505,550 | -€14,597 | -2.8% |
| Furniture and vehicles | 24 | €11,467 | €6,966 | -€4,501 | -39.3% |
| Current assets | 29/58 | €91,675 | €82,003 | -€9,672 | -10.6% |
| Amounts receivable within one year | 40/41 | €2,265 | - | -€2,265 | |
| Other amounts receivable | 41 | €2,265 | - | -€2,265 | |
| Current investments | 50/53 | €70,000 | €70,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,410 | €12,003 | -€7,407 | -38.2% |
| Total equity and liabilities | 10/49 | €623,290 | €594,519 | -€28,771 | -4.6% |
| Equity | 10/15 | €279,155 | €267,450 | -€11,706 | -4.2% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €255,529 | €251,893 | -€3,636 | -1.4% |
| Tax-exempt reserves | 132 | €98,182 | €94,546 | -€3,636 | -3.7% |
| Distributable reserves | 133 | €157,347 | €157,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,347 | -€46,416 | -€8,069 | -21.0% |
| Provisions and deferred taxes | 16 | €24,545 | €23,636 | -€909 | -3.7% |
| Deferred taxes | 168 | €24,545 | €23,636 | -€909 | -3.7% |
| Amounts payable | 17/49 | €319,589 | €303,433 | -€16,156 | -5.1% |
| Amounts payable after more than one year | 17 | €116,655 | €103,422 | -€13,233 | -11.3% |
| Financial debts | 170/4 | €116,655 | €103,422 | -€13,233 | -11.3% |
| Amounts payable within one year | 42/48 | €202,934 | €200,011 | -€2,923 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €12,997 | €13,233 | +€236 | +1.8% |
| Trade debts | 44 | €442 | €363 | -€79 | -17.8% |
| Suppliers | 440/4 | €442 | €363 | -€79 | -17.8% |
| Taxes, remuneration and social security | 45 | €1,424 | €201 | -€1,223 | -85.9% |
| Taxes | 450/3 | €1,424 | €201 | -€1,223 | -85.9% |
| Other amounts payable | 47/48 | €188,071 | €186,214 | -€1,857 | -1.0% |
| Remuneration, social security and pensions | 62 | €159 | - | -€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,099 | €19,099 | = | 0.0% |
| Other operating charges | 640/8 | €1,111 | €3,607 | +€2,497 | +225% |
| Gross operating margin | 9900 | €14,480 | €11,614 | -€2,866 | -19.8% |
| Operating profit (loss) | 9901 | -€5,889 | -€11,092 | -€5,204 | -88.4% |
| Financial income | 75/76B | €321 | €1,395 | +€1,074 | +335% |
| Recurring financial income | 75 | €321 | €1,395 | +€1,074 | +335% |
| Financial charges | 65/66B | €2,953 | €2,674 | -€279 | -9.4% |
| Recurring financial charges | 65 | €2,953 | €2,674 | -€279 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,520 | -€12,371 | -€3,851 | -45.2% |
| Transfer from deferred taxes | 780 | €909 | €909 | = | 0.0% |
| Income taxes | 67/77 | €129 | €243 | +€114 | +88.5% |
| Profit (loss) for the period | 9904 | -€7,740 | -€11,706 | -€3,965 | -51.2% |
| Transfer from tax-exempt reserves | 789 | €3,636 | €3,636 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,104 | -€8,069 | -€3,965 | -96.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.