Jonas Proost: what changed
Two fiscal 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 Proost
Largest movements
- Cash +€49,924
up €49,924 (+158.7%), from €31,450 to €81,374
mainly Other debts (+€59,136) and Net result for the year (+€44,655)
- Receivables within one year -€13,342
down €13,342 (-41.8%), from €31,939 to €18,597
of which Trade receivables: -€9,865
- Tangible fixed assets -€11,890
down €11,890 (-53.1%), from €22,410 to €10,520
of which Furniture and vehicles: -€11,055
- Stocks and contracts -€7,841
down €7,841 (-24.9%), from €31,440 to €23,599
of which Stocks: -€13,850
- Other debts +€59,136
up €59,136 (+168.8%), from €35,028 to €94,165
- Reserves -€37,359
down €37,359 (-100.0%), from €37,359 to €0
of which Distributable reserves: -€37,359
- Contributions -€18,600
down €18,600 (-100.0%), from €18,600 to €0
- Tax, wage and social debts +€11,362
up €11,362 (+156.9%), from €7,241 to €18,603
- Trade debts +€9,908
up €9,908 (+187.2%), from €5,293 to €15,201
- Gross operating margin +€30,321
up €30,321 (+76.4%), from €39,706 to €70,027
- Taxes +€6,864
up €6,864 (+140.6%), from €4,883 to €11,747
- Depreciation -€966
down €966 (-7.5%), from €12,856 to €11,890
- Financial charges -€743
down €743 (-58.5%), from €1,271 to €528
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.
Cash bridge derived
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 | €117,238 | €134,209 | +€16,971 | +14.5% |
| Fixed assets | 21/28 | €22,410 | €10,520 | -€11,890 | -53.1% |
| Tangible fixed assets | 22/27 | €22,410 | €10,520 | -€11,890 | -53.1% |
| Plant, machinery and equipment | 23 | €1,242 | €407 | -€835 | -67.2% |
| Furniture and vehicles | 24 | €21,168 | €10,113 | -€11,055 | -52.2% |
| Current assets | 29/58 | €94,829 | €123,690 | +€28,861 | +30.4% |
| Stocks and contracts in progress | 3 | €31,440 | €23,599 | -€7,841 | -24.9% |
| Stocks | 30/36 | €27,546 | €13,696 | -€13,850 | -50.3% |
| Contracts in progress | 37 | €3,894 | €9,902 | +€6,008 | +154.3% |
| Amounts receivable within one year | 40/41 | €31,939 | €18,597 | -€13,342 | -41.8% |
| Trade receivables | 40 | €23,235 | €13,370 | -€9,865 | -42.5% |
| Other amounts receivable | 41 | €8,704 | €5,228 | -€3,477 | -39.9% |
| Cash at bank and in hand | 54/58 | €31,450 | €81,374 | +€49,924 | +158.7% |
| Deferred charges and accrued income | 490/1 | €0 | €120 | +€120 | |
| Total equity and liabilities | 10/49 | €117,238 | €134,209 | +€16,971 | +14.5% |
| Equity | 10/15 | €55,959 | €0 | -€55,959 | -100.0% |
| Contributions | 10/11 | €18,600 | €0 | -€18,600 | -100.0% |
| Reserves | 13 | €37,359 | €0 | -€37,359 | -100.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,359 | €0 | -€37,359 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,280 | €134,209 | +€72,930 | +119.0% |
| Amounts payable after more than one year | 17 | €1,541 | €0 | -€1,541 | -100.0% |
| Financial debts | 170/4 | €1,541 | €0 | -€1,541 | -100.0% |
| Amounts payable within one year | 42/48 | €56,739 | €129,509 | +€72,770 | +128.3% |
| Current portion of amounts payable after more than one year | 42 | €9,177 | €1,541 | -€7,636 | -83.2% |
| Trade debts | 44 | €5,293 | €15,201 | +€9,908 | +187.2% |
| Suppliers | 440/4 | €5,293 | €15,201 | +€9,908 | +187.2% |
| Taxes, remuneration and social security | 45 | €7,241 | €18,603 | +€11,362 | +156.9% |
| Taxes | 450/3 | €7,241 | €18,603 | +€11,362 | +156.9% |
| Other amounts payable | 47/48 | €35,028 | €94,165 | +€59,136 | +168.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €4,700 | +€1,700 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,856 | €11,890 | -€966 | -7.5% |
| Other operating charges | 640/8 | €2,050 | €1,783 | -€267 | -13.0% |
| Gross operating margin | 9900 | €39,706 | €70,027 | +€30,321 | +76.4% |
| Operating profit (loss) | 9901 | €24,800 | €56,354 | +€31,555 | +127.2% |
| Financial income | 75/76B | €320 | €575 | +€255 | +79.8% |
| Recurring financial income | 75 | €320 | €575 | +€255 | +79.8% |
| Financial charges | 65/66B | €1,271 | €528 | -€743 | -58.5% |
| Recurring financial charges | 65 | €1,271 | €528 | -€743 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €23,848 | €56,402 | +€32,553 | +136.5% |
| Income taxes | 67/77 | €4,883 | €11,747 | +€6,864 | +140.6% |
| Profit (loss) for the period | 9904 | €18,965 | €44,655 | +€25,689 | +135.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,965 | €44,655 | +€25,689 | +135.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.