Jonathan Longrée: 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.
Jonathan Longrée
Largest movements
- Cash +€167,867
up €167,867 (+7946.8%), from €2,112 to €169,980
mainly Other debts (+€241,281) and Net result for the year (+€63,648)
- Receivables within one year -€42,966
down €42,966 (-28.0%), from €153,242 to €110,277
of which Trade receivables: -€41,699
- Deferred charges and accrued income -€20,733
down €20,733 (-4.7%), from €439,027 to €418,294
- Stocks and contracts -€7,950
down €7,950 (-72.3%), from €11,000 to €3,050
- Other debts +€241,281
new in 2025: €241,281
- Trade debts -€102,363
down €102,363 (-49.3%), from €207,548 to €105,184
- Reserves -€59,000
down €59,000 (-44.0%), from €134,000 to €75,000
of which Distributable reserves: -€32,000
- Debts after one year -€35,558
down €35,558 (-20.1%), from €176,654 to €141,096
- Accrued charges and deferred income +€34,172
new in 2025: €34,172
- Gross operating margin +€73,638
up €73,638 (+23.9%), from €308,009 to €381,647
- Staff costs +€38,083
up €38,083 (+19.2%), from €198,728 to €236,811
- Taxes +€18,314
up €18,314 (+97.0%), from €18,883 to €37,197
- Financial income -€17,927
down €17,927 (-96.5%), from €18,577 to €650
- Other operating charges +€15,100
up €15,100 (+148.2%), from €10,187 to €25,288
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 | €609,169 | €704,624 | +€95,455 | +15.7% |
| Fixed assets | 21/28 | €3,787 | €3,024 | -€763 | -20.2% |
| Tangible fixed assets | 22/27 | €2,681 | €1,918 | -€763 | -28.5% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,816 | €1,557 | -€259 | -14.3% |
| Furniture and vehicles | 24 | €865 | €361 | -€504 | -58.2% |
| Financial fixed assets | 28 | €1,106 | €1,106 | = | 0.0% |
| Current assets | 29/58 | €605,382 | €701,600 | +€96,218 | +15.9% |
| Stocks and contracts in progress | 3 | €11,000 | €3,050 | -€7,950 | -72.3% |
| Stocks | 30/36 | €11,000 | €3,050 | -€7,950 | -72.3% |
| Amounts receivable within one year | 40/41 | €153,242 | €110,277 | -€42,966 | -28.0% |
| Trade receivables | 40 | €117,244 | €75,545 | -€41,699 | -35.6% |
| Other amounts receivable | 41 | €35,999 | €34,732 | -€1,267 | -3.5% |
| Cash at bank and in hand | 54/58 | €2,112 | €169,980 | +€167,867 | +7946.8% |
| Deferred charges and accrued income | 490/1 | €439,027 | €418,294 | -€20,733 | -4.7% |
| Total equity and liabilities | 10/49 | €609,169 | €704,624 | +€95,455 | +15.7% |
| Equity | 10/15 | €154,788 | €95,000 | -€59,788 | -38.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €134,000 | €75,000 | -€59,000 | -44.0% |
| Non-distributable reserves | 130/1 | €102,000 | €75,000 | -€27,000 | -26.5% |
| Reserves not available under the articles | 1311 | €102,000 | €75,000 | -€27,000 | -26.5% |
| Distributable reserves | 133 | €32,000 | - | -€32,000 | |
| Profit (loss) carried forward | 14 | €788 | - | -€788 | |
| Amounts payable | 17/49 | €454,382 | €609,624 | +€155,243 | +34.2% |
| Amounts payable after more than one year | 17 | €176,654 | €141,096 | -€35,558 | -20.1% |
| Financial debts | 170/4 | €176,654 | €141,096 | -€35,558 | -20.1% |
| Amounts payable within one year | 42/48 | €277,727 | €434,356 | +€156,629 | +56.4% |
| Current portion of amounts payable after more than one year | 42 | €34,751 | €35,558 | +€807 | +2.3% |
| Trade debts | 44 | €207,548 | €105,184 | -€102,363 | -49.3% |
| Suppliers | 440/4 | €207,548 | €105,184 | -€102,363 | -49.3% |
| Taxes, remuneration and social security | 45 | €35,429 | €52,333 | +€16,904 | +47.7% |
| Taxes | 450/3 | €29,250 | €45,947 | +€16,697 | +57.1% |
| Remuneration and social security | 454/9 | €6,179 | €6,387 | +€208 | +3.4% |
| Other amounts payable | 47/48 | - | €241,281 | +€241,281 | |
| Accrued charges and deferred income | 492/3 | - | €34,172 | +€34,172 | |
| Remuneration, social security and pensions | 62 | €198,728 | €236,811 | +€38,083 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,318 | €763 | -€13,554 | -94.7% |
| Other operating charges | 640/8 | €10,187 | €25,288 | +€15,100 | +148.2% |
| Gross operating margin | 9900 | €308,009 | €381,647 | +€73,638 | +23.9% |
| Operating profit (loss) | 9901 | €84,776 | €118,785 | +€34,009 | +40.1% |
| Financial income | 75/76B | €18,577 | €650 | -€17,927 | -96.5% |
| Recurring financial income | 75 | €18,577 | €650 | -€17,927 | -96.5% |
| Financial charges | 65/66B | €4,030 | €18,590 | +€14,560 | +361.3% |
| Recurring financial charges | 65 | €4,030 | €18,590 | +€14,560 | +361.3% |
| Profit (loss) for the period before taxes | 9903 | €99,323 | €100,845 | +€1,522 | +1.5% |
| Income taxes | 67/77 | €18,883 | €37,197 | +€18,314 | +97.0% |
| Profit (loss) for the period | 9904 | €80,440 | €63,648 | -€16,792 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,440 | €63,648 | -€16,792 | -20.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.