JONAS THIERENS: what changed
What changed
JONAS THIERENS
NACE 43.910, Bricklaying and masonry work
filed annual accounts (NBB)
Net result for the year
€42,531
2024 · €27,763+€14,768
Equity
€97,169
2024 · €54,639+€42,531
Cash
€20,695
2024 · €21,783-€1,087
Balance sheet total
€145,102
2024 · €145,941-€839
Largest movements
Assets
- Tangible fixed assets -€3,874
down €3,874 (-6.3%), from €61,383 to €57,509
of which Furniture and vehicles: -€13,627
- Receivables within one year +€2,906
up €2,906 (+4.6%), from €62,775 to €65,681
of which Trade receivables: +€14,677
Equity and liabilities
- Reserves +€42,531
up €42,531 (+87.4%), from €48,639 to €91,169
- Trade debts -€34,541
down €34,541 (-75.9%), from €45,517 to €10,977
- Current portion of long-term debt -€18,112
down €18,112 (-73.5%), from €24,649 to €6,537
- Debts after one year +€9,437
new in 2025: €9,437
Income statement
- Gross operating margin +€33,506
up €33,506 (+73.7%), from €45,457 to €78,963
- Depreciation +€12,289
up €12,289 (+194%), from €6,327 to €18,617
- Taxes +€5,657
up €5,657 (+52.6%), from €10,764 to €16,421
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,763
Gross operating margin
+€33,506
Depreciation
-€12,289
Other operating charges
-€345
Financial income
+€77
Financial charges
-€524
Taxes
-€5,657
Result 2025
€42,531
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,331
Investment
-€14,743
Financing
-€8,676
Cash 2024
€21,783
From operations (derived)
+€22,331
Net result for the year
+€42,531
Depreciation
+€18,617
Receivables within one year
-€2,906
Deferred charges and accrued income
-€1,216
Trade debts
-€34,541
Tax, wage and social debts
+€123
Other debts
-€276
Investment (derived)
-€14,743
Investment in fixed assets (net)
-€14,743
Financing
-€8,676
Debts after one year
+€9,437
Current portion of long-term debt
-€18,112
Cash 2025
€20,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,941 | €145,102 | -€839 | -0.6% |
| Fixed assets | 21/28 | €61,383 | €57,509 | -€3,874 | -6.3% |
| Tangible fixed assets | 22/27 | €61,383 | €57,509 | -€3,874 | -6.3% |
| Plant, machinery and equipment | 23 | €4,243 | €13,996 | +€9,753 | +230% |
| Furniture and vehicles | 24 | €57,140 | €43,513 | -€13,627 | -23.8% |
| Current assets | 29/58 | €84,558 | €87,593 | +€3,035 | +3.6% |
| Amounts receivable within one year | 40/41 | €62,775 | €65,681 | +€2,906 | +4.6% |
| Trade receivables | 40 | €51,004 | €65,681 | +€14,677 | +28.8% |
| Other amounts receivable | 41 | €11,771 | - | -€11,771 | |
| Cash at bank and in hand | 54/58 | €21,783 | €20,695 | -€1,087 | -5.0% |
| Deferred charges and accrued income | 490/1 | - | €1,216 | +€1,216 | |
| Total equity and liabilities | 10/49 | €145,941 | €145,102 | -€839 | -0.6% |
| Equity | 10/15 | €54,639 | €97,169 | +€42,531 | +77.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €48,639 | €91,169 | +€42,531 | +87.4% |
| Distributable reserves | 133 | €48,639 | €91,169 | +€42,531 | +87.4% |
| Amounts payable | 17/49 | €91,303 | €47,933 | -€43,370 | -47.5% |
| Amounts payable after more than one year | 17 | - | €9,437 | +€9,437 | |
| Financial debts | 170/4 | - | €9,437 | +€9,437 | |
| Amounts payable within one year | 42/48 | €91,303 | €38,496 | -€52,806 | -57.8% |
| Current portion of amounts payable after more than one year | 42 | €24,649 | €6,537 | -€18,112 | -73.5% |
| Trade debts | 44 | €45,517 | €10,977 | -€34,541 | -75.9% |
| Suppliers | 440/4 | €45,517 | €10,977 | -€34,541 | -75.9% |
| Taxes, remuneration and social security | 45 | €20,732 | €20,855 | +€123 | +0.6% |
| Taxes | 450/3 | €18,739 | €20,855 | +€2,116 | +11.3% |
| Remuneration and social security | 454/9 | €1,993 | - | -€1,993 | |
| Other amounts payable | 47/48 | €404 | €128 | -€276 | -68.4% |
| Non-recurring operating income | 76A | - | €5,485 | +€5,485 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,327 | €18,617 | +€12,289 | +194% |
| Other operating charges | 640/8 | €291 | €637 | +€345 | +118% |
| Gross operating margin | 9900 | €45,457 | €78,963 | +€33,506 | +73.7% |
| Operating profit (loss) | 9901 | €38,838 | €59,710 | +€20,872 | +53.7% |
| Financial income | 75/76B | €76 | €152 | +€77 | +102% |
| Recurring financial income | 75 | €76 | €152 | +€77 | +102% |
| Financial charges | 65/66B | €387 | €910 | +€524 | +135% |
| Recurring financial charges | 65 | €387 | €910 | +€524 | +135% |
| Profit (loss) for the period before taxes | 9903 | €38,527 | €58,952 | +€20,425 | +53.0% |
| Income taxes | 67/77 | €10,764 | €16,421 | +€5,657 | +52.6% |
| Profit (loss) for the period | 9904 | €27,763 | €42,531 | +€14,768 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,763 | €42,531 | +€14,768 | +53.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.