JONCK LUC: 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.
JONCK LUC
Largest movements
- Cash +€16,763
up €16,763 (+25.3%), from €66,133 to €82,896
mainly Net result for the year (+€15,684) and Tax, wage and social debts (+€5,755)
- Receivables within one year +€5,412
up €5,412 (+134.9%), from €4,013 to €9,425
of which Trade receivables: +€5,508
- Reserves +€15,684
up €15,684 (+35.8%), from €43,803 to €59,486
- Tax, wage and social debts +€5,755
up €5,755 (+186.6%), from €3,084 to €8,838
of which Taxes: +€5,755
- Other debts +€1,203
up €1,203 (+44.6%), from €2,697 to €3,900
- Gross operating margin +€12,141
up €12,141 (+118.4%), from €10,253 to €22,394
- Taxes +€3,665
up €3,665 (+141.7%), from €2,587 to €6,251
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 | €70,758 | €92,967 | +€22,209 | +31.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €70,758 | €92,967 | +€22,209 | +31.4% |
| Amounts receivable within one year | 40/41 | €4,013 | €9,425 | +€5,412 | +134.9% |
| Trade receivables | 40 | €3,062 | €8,570 | +€5,508 | +179.9% |
| Other amounts receivable | 41 | €951 | €855 | -€96 | -10.1% |
| Cash at bank and in hand | 54/58 | €66,133 | €82,896 | +€16,763 | +25.3% |
| Deferred charges and accrued income | 490/1 | €612 | €646 | +€34 | +5.5% |
| Total equity and liabilities | 10/49 | €70,758 | €92,967 | +€22,209 | +31.4% |
| Equity | 10/15 | €62,403 | €78,086 | +€15,684 | +25.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,803 | €59,486 | +€15,684 | +35.8% |
| Distributable reserves | 133 | €43,803 | €59,486 | +€15,684 | +35.8% |
| Amounts payable | 17/49 | €8,355 | €14,880 | +€6,525 | +78.1% |
| Amounts payable within one year | 42/48 | €8,355 | €14,880 | +€6,525 | +78.1% |
| Trade debts | 44 | €2,575 | €2,142 | -€432 | -16.8% |
| Suppliers | 440/4 | €2,575 | €2,142 | -€432 | -16.8% |
| Taxes, remuneration and social security | 45 | €3,084 | €8,838 | +€5,755 | +186.6% |
| Taxes | 450/3 | €3,084 | €8,838 | +€5,755 | +186.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,697 | €3,900 | +€1,203 | +44.6% |
| Non-recurring operating income | 76A | €2,800 | €0 | -€2,800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €521 | €471 | -€50 | -9.6% |
| Non-recurring operating charges | 66A | €75 | €0 | -€75 | -100.0% |
| Gross operating margin | 9900 | €10,253 | €22,394 | +€12,141 | +118.4% |
| Operating profit (loss) | 9901 | €9,657 | €21,923 | +€12,266 | +127.0% |
| Financial income | 75/76B | €1 | €120 | +€118 | +8837.3% |
| Recurring financial income | 75 | €1 | €120 | +€118 | +8837.3% |
| Financial charges | 65/66B | €296 | €107 | -€189 | -63.8% |
| Recurring financial charges | 65 | €296 | €107 | -€189 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €9,362 | €21,935 | +€12,573 | +134.3% |
| Income taxes | 67/77 | €2,587 | €6,251 | +€3,665 | +141.7% |
| Profit (loss) for the period | 9904 | €6,775 | €15,684 | +€8,909 | +131.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,775 | €15,684 | +€8,909 | +131.5% |
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 11 October 2026 via checked.be.