Jonas Govaerts Consultancy: 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.
Jonas Govaerts Consultancy
Largest movements
- Cash +€18,392
up €18,392 (+68.2%), from €26,983 to €45,375
mainly Net result for the year (+€33,262) and Depreciation (+€3,908)
- Tangible fixed assets +€6,472
up €6,472 (+78.4%), from €8,250 to €14,722
of which Land and buildings: +€8,409
- Current investments +€6,000
up €6,000 (+100%), from €6,000 to €12,000
- Deferred charges and accrued income -€1,805
down €1,805 (-100%), from €1,805 to €0
- Receivables within one year -€1,441
down €1,441 (-8.7%), from €16,570 to €15,130
of which Other amounts receivable: -€818
- Reserves +€33,262
up €33,262 (+74.3%), from €44,795 to €78,057
- Tax, wage and social debts -€3,928
down €3,928 (-59.4%), from €6,616 to €2,687
- Trade debts -€2,008
down €2,008 (-97.5%), from €2,058 to €51
- Gross operating margin -€14,814
down €14,814 (-22.9%), from €64,623 to €49,808
- Taxes -€3,182
down €3,182 (-25.1%), from €12,676 to €9,494
- Financial charges -€1,218
down €1,218 (-30.5%), from €3,991 to €2,773
- Depreciation +€747
up €747 (+23.6%), from €3,161 to €3,908
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 | €59,609 | €87,227 | +€27,619 | +46.3% |
| Fixed assets | 21/28 | €8,250 | €14,722 | +€6,472 | +78.4% |
| Tangible fixed assets | 22/27 | €8,250 | €14,722 | +€6,472 | +78.4% |
| Land and buildings | 22 | - | €8,409 | +€8,409 | |
| Plant, machinery and equipment | 23 | €1,690 | €1,103 | -€586 | -34.7% |
| Furniture and vehicles | 24 | €6,560 | €5,210 | -€1,351 | -20.6% |
| Current assets | 29/58 | €51,358 | €72,505 | +€21,147 | +41.2% |
| Amounts receivable within one year | 40/41 | €16,570 | €15,130 | -€1,441 | -8.7% |
| Trade receivables | 40 | €15,246 | €14,624 | -€622 | -4.1% |
| Other amounts receivable | 41 | €1,324 | €506 | -€818 | -61.8% |
| Current investments | 50/53 | €6,000 | €12,000 | +€6,000 | +100% |
| Cash at bank and in hand | 54/58 | €26,983 | €45,375 | +€18,392 | +68.2% |
| Deferred charges and accrued income | 490/1 | €1,805 | €0 | -€1,805 | -100% |
| Total equity and liabilities | 10/49 | €59,609 | €87,227 | +€27,619 | +46.3% |
| Equity | 10/15 | €46,795 | €80,057 | +€33,262 | +71.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €44,795 | €78,057 | +€33,262 | +74.3% |
| Distributable reserves | 133 | €44,795 | €78,057 | +€33,262 | +74.3% |
| Amounts payable | 17/49 | €12,814 | €7,171 | -€5,643 | -44.0% |
| Amounts payable within one year | 42/48 | €12,814 | €7,171 | -€5,643 | -44.0% |
| Trade debts | 44 | €2,058 | €51 | -€2,008 | -97.5% |
| Suppliers | 440/4 | €2,058 | €51 | -€2,008 | -97.5% |
| Taxes, remuneration and social security | 45 | €6,616 | €2,687 | -€3,928 | -59.4% |
| Taxes | 450/3 | €6,616 | €2,687 | -€3,928 | -59.4% |
| Other amounts payable | 47/48 | €4,140 | €4,433 | +€293 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,161 | €3,908 | +€747 | +23.6% |
| Other operating charges | 640/8 | - | €372 | +€372 | |
| Gross operating margin | 9900 | €64,623 | €49,808 | -€14,814 | -22.9% |
| Operating profit (loss) | 9901 | €61,461 | €45,529 | -€15,932 | -25.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -63.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -63.2% |
| Financial charges | 65/66B | €3,991 | €2,773 | -€1,218 | -30.5% |
| Recurring financial charges | 65 | €3,991 | €2,773 | -€1,218 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €57,470 | €42,755 | -€14,715 | -25.6% |
| Income taxes | 67/77 | €12,676 | €9,494 | -€3,182 | -25.1% |
| Profit (loss) for the period | 9904 | €44,795 | €33,262 | -€11,533 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,795 | €33,262 | -€11,533 | -25.7% |
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 29 October 2026 via checked.be.