Jonas Poeckens: 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 Poeckens
Largest movements
- Cash +€14,329
up €14,329 (+130%), from €11,005 to €25,333
mainly Net result for the year (+€32,620) and Other debts (+€574)
- Receivables within one year +€2,935
up €2,935 (+26.8%), from €10,940 to €13,875
of which Other amounts receivable: +€1,931
- Deferred charges and accrued income +€2,398
up €2,398 (+164%), from €1,464 to €3,862
- Profit (loss) carried forward +€24,620
up €24,620 (+270%), from €9,126 to €33,746
- Tax, wage and social debts -€5,267
down €5,267 (-58.3%), from €9,031 to €3,765
- Other debts +€574
new in 2025: €574
- Gross operating margin +€19,631
up €19,631 (+83.4%), from €23,539 to €43,169
- Taxes +€5,887
up €5,887 (+141%), from €4,182 to €10,070
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 | €23,409 | €43,070 | +€19,662 | +84.0% |
| Current assets | 29/58 | €23,409 | €43,070 | +€19,662 | +84.0% |
| Amounts receivable within one year | 40/41 | €10,940 | €13,875 | +€2,935 | +26.8% |
| Trade receivables | 40 | €10,940 | €11,944 | +€1,004 | +9.2% |
| Other amounts receivable | 41 | - | €1,931 | +€1,931 | |
| Cash at bank and in hand | 54/58 | €11,005 | €25,333 | +€14,329 | +130% |
| Deferred charges and accrued income | 490/1 | €1,464 | €3,862 | +€2,398 | +164% |
| Total equity and liabilities | 10/49 | €23,409 | €43,070 | +€19,662 | +84.0% |
| Equity | 10/15 | €12,126 | €36,746 | +€24,620 | +203% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,126 | €33,746 | +€24,620 | +270% |
| Amounts payable | 17/49 | €11,283 | €6,324 | -€4,959 | -44.0% |
| Amounts payable after more than one year | 17 | €429 | - | -€429 | |
| Financial debts | 170/4 | €429 | - | -€429 | |
| Amounts payable within one year | 42/48 | €10,604 | €6,324 | -€4,280 | -40.4% |
| Trade debts | 44 | €1,573 | €1,985 | +€413 | +26.3% |
| Suppliers | 440/4 | €1,573 | €1,985 | +€413 | +26.3% |
| Taxes, remuneration and social security | 45 | €9,031 | €3,765 | -€5,267 | -58.3% |
| Taxes | 450/3 | €9,031 | €3,765 | -€5,267 | -58.3% |
| Other amounts payable | 47/48 | - | €574 | +€574 | |
| Accrued charges and deferred income | 492/3 | €250 | - | -€250 | |
| Other operating charges | 640/8 | €118 | €248 | +€130 | +110% |
| Gross operating margin | 9900 | €23,539 | €43,169 | +€19,631 | +83.4% |
| Operating profit (loss) | 9901 | €23,421 | €42,921 | +€19,501 | +83.3% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €205 | €262 | +€57 | +27.7% |
| Recurring financial charges | 65 | €205 | €262 | +€57 | +27.7% |
| Profit (loss) for the period before taxes | 9903 | €23,216 | €42,690 | +€19,474 | +83.9% |
| Income taxes | 67/77 | €4,182 | €10,070 | +€5,887 | +141% |
| Profit (loss) for the period | 9904 | €19,033 | €32,620 | +€13,587 | +71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,033 | €32,620 | +€13,587 | +71.4% |
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 29 October 2026 via checked.be.