Jonas Kint: 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 Kint
Largest movements
- Tangible fixed assets +€147,998
up €147,998 (+48.0%), from €308,382 to €456,380
of which Land and buildings: +€87,607
- Receivables within one year +€7,207
up €7,207 (+24.0%), from €30,031 to €37,238
of which Trade receivables: +€4,135
- Deferred charges and accrued income +€5,299
up €5,299, from €0 to €5,299
- Current portion of long-term debt +€109,712
up €109,712 (+1,725%), from €6,360 to €116,073
- Reserves +€34,005
up €34,005 (+34.6%), from €98,217 to €132,222
of which Distributable reserves: +€34,005
- Debts after one year +€33,151
up €33,151 (+21.0%), from €158,075 to €191,226
- Other debts -€11,325
down €11,325 (-23.5%), from €48,288 to €36,963
- Gross operating margin -€11,856
down €11,856 (-12.4%), from €95,762 to €83,906
- Taxes -€3,355
down €3,355 (-32.9%), from €10,186 to €6,831
- Depreciation -€2,486
down €2,486 (-7.7%), from €32,095 to €29,608
- Financial charges +€2,255
up €2,255 (+27.5%), from €8,195 to €10,451
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 | €348,787 | €512,792 | +€164,006 | +47.0% |
| Fixed assets | 21/28 | €308,382 | €456,380 | +€147,998 | +48.0% |
| Tangible fixed assets | 22/27 | €308,382 | €456,380 | +€147,998 | +48.0% |
| Land and buildings | 22 | €295,903 | €383,510 | +€87,607 | +29.6% |
| Plant, machinery and equipment | 23 | €439 | €0 | -€439 | -100% |
| Furniture and vehicles | 24 | €12,040 | €72,870 | +€60,831 | +505% |
| Current assets | 29/58 | €40,405 | €56,412 | +€16,007 | +39.6% |
| Amounts receivable within one year | 40/41 | €30,031 | €37,238 | +€7,207 | +24.0% |
| Trade receivables | 40 | €28,782 | €32,917 | +€4,135 | +14.4% |
| Other amounts receivable | 41 | €1,249 | €4,320 | +€3,071 | +246% |
| Cash at bank and in hand | 54/58 | €10,374 | €13,876 | +€3,502 | +33.8% |
| Deferred charges and accrued income | 490/1 | €0 | €5,299 | +€5,299 | |
| Total equity and liabilities | 10/49 | €348,787 | €512,792 | +€164,006 | +47.0% |
| Equity | 10/15 | €116,817 | €150,822 | +€34,005 | +29.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,217 | €132,222 | +€34,005 | +34.6% |
| Tax-exempt reserves | 132 | €333 | €333 | = | 0.0% |
| Distributable reserves | 133 | €97,885 | €131,890 | +€34,005 | +34.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €231,970 | €361,970 | +€130,000 | +56.0% |
| Amounts payable after more than one year | 17 | €158,075 | €191,226 | +€33,151 | +21.0% |
| Financial debts | 170/4 | €158,075 | €191,226 | +€33,151 | +21.0% |
| Amounts payable within one year | 42/48 | €72,495 | €167,086 | +€94,591 | +130% |
| Current portion of amounts payable after more than one year | 42 | €6,360 | €116,073 | +€109,712 | +1,725% |
| Trade debts | 44 | €3,253 | €2,013 | -€1,240 | -38.1% |
| Suppliers | 440/4 | €3,253 | €2,013 | -€1,240 | -38.1% |
| Taxes, remuneration and social security | 45 | €14,593 | €12,037 | -€2,556 | -17.5% |
| Taxes | 450/3 | €14,593 | €12,037 | -€2,556 | -17.5% |
| Other amounts payable | 47/48 | €48,288 | €36,963 | -€11,325 | -23.5% |
| Accrued charges and deferred income | 492/3 | €1,400 | €3,658 | +€2,258 | +161% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,095 | €29,608 | -€2,486 | -7.7% |
| Other operating charges | 640/8 | €556 | €1,348 | +€792 | +142% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €95,762 | €83,906 | -€11,856 | -12.4% |
| Operating profit (loss) | 9901 | €63,111 | €52,950 | -€10,161 | -16.1% |
| Financial income | 75/76B | €23 | €3 | -€20 | -88.8% |
| Recurring financial income | 75 | €23 | €3 | -€20 | -88.8% |
| Financial charges | 65/66B | €8,195 | €10,451 | +€2,255 | +27.5% |
| Recurring financial charges | 65 | €8,195 | €10,451 | +€2,255 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €54,939 | €42,502 | -€12,436 | -22.6% |
| Income taxes | 67/77 | €10,186 | €6,831 | -€3,355 | -32.9% |
| Profit (loss) for the period | 9904 | €44,753 | €35,671 | -€9,081 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,753 | €35,671 | -€9,081 | -20.3% |
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 19 October 2026 via checked.be.