JONCKERS: 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.
JONCKERS
Largest movements
- Cash +€46,940
up €46,940 (+39.8%), from €117,842 to €164,783
mainly Net result for the year (+€32,195) and Tax, wage and social debts (+€9,774)
- Tangible fixed assets -€6,506
down €6,506 (-13.5%), from €48,106 to €41,601
of which Plant, machinery and equipment: -€4,556
- Receivables within one year -€4,604
down €4,604 (-49.4%), from €9,323 to €4,718
of which Trade receivables: -€2,549
- Reserves +€27,000
up €27,000 (+30.0%), from €89,931 to €116,931
of which Distributable reserves: +€27,000
- Tax, wage and social debts +€9,774
up €9,774 (+47.0%), from €20,808 to €30,582
of which Taxes: +€8,325
- Trade debts -€7,503
down €7,503 (-21.2%), from €35,344 to €27,840
- Profit (loss) carried forward +€5,195
up €5,195, from -€4,819 to €376
- Gross operating margin +€54,928
up €54,928 (+63.7%), from €86,179 to €141,108
- Taxes +€11,393
up €11,393 (+4024.3%), from €283 to €11,676
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,187 | €217,630 | +€34,443 | +18.8% |
| Fixed assets | 21/28 | €48,106 | €41,601 | -€6,506 | -13.5% |
| Tangible fixed assets | 22/27 | €48,106 | €41,601 | -€6,506 | -13.5% |
| Land and buildings | 22 | €33,052 | €33,052 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,163 | €6,607 | -€4,556 | -40.8% |
| Furniture and vehicles | 24 | €3,891 | €1,941 | -€1,950 | -50.1% |
| Current assets | 29/58 | €135,080 | €176,029 | +€40,949 | +30.3% |
| Stocks and contracts in progress | 3 | €6,336 | €4,568 | -€1,768 | -27.9% |
| Stocks | 30/36 | €6,336 | €4,568 | -€1,768 | -27.9% |
| Amounts receivable within one year | 40/41 | €9,323 | €4,718 | -€4,604 | -49.4% |
| Trade receivables | 40 | €4,114 | €1,565 | -€2,549 | -62.0% |
| Other amounts receivable | 41 | €5,209 | €3,153 | -€2,056 | -39.5% |
| Cash at bank and in hand | 54/58 | €117,842 | €164,783 | +€46,940 | +39.8% |
| Deferred charges and accrued income | 490/1 | €1,580 | €1,961 | +€381 | +24.1% |
| Total equity and liabilities | 10/49 | €183,187 | €217,630 | +€34,443 | +18.8% |
| Equity | 10/15 | €109,901 | €142,096 | +€32,195 | +29.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €89,931 | €116,931 | +€27,000 | +30.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €87,452 | €114,452 | +€27,000 | +30.9% |
| Profit (loss) carried forward | 14 | -€4,819 | €376 | +€5,195 | |
| Amounts payable | 17/49 | €73,286 | €75,533 | +€2,248 | +3.1% |
| Amounts payable within one year | 42/48 | €73,270 | €75,533 | +€2,263 | +3.1% |
| Trade debts | 44 | €35,344 | €27,840 | -€7,503 | -21.2% |
| Suppliers | 440/4 | €35,344 | €27,840 | -€7,503 | -21.2% |
| Taxes, remuneration and social security | 45 | €20,808 | €30,582 | +€9,774 | +47.0% |
| Taxes | 450/3 | €3,451 | €11,776 | +€8,325 | +241.2% |
| Remuneration and social security | 454/9 | €17,357 | €18,806 | +€1,449 | +8.3% |
| Other amounts payable | 47/48 | €17,118 | €17,111 | -€7 | 0.0% |
| Accrued charges and deferred income | 492/3 | €16 | - | -€16 | |
| Remuneration, social security and pensions | 62 | €89,037 | €87,673 | -€1,364 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,727 | €6,506 | +€778 | +13.6% |
| Other operating charges | 640/8 | €2,317 | €2,458 | +€141 | +6.1% |
| Gross operating margin | 9900 | €86,179 | €141,108 | +€54,928 | +63.7% |
| Operating profit (loss) | 9901 | -€10,902 | €44,471 | +€55,373 | |
| Financial income | 75/76B | €114 | €456 | +€342 | +300.4% |
| Recurring financial income | 75 | €114 | €456 | +€342 | +300.4% |
| Financial charges | 65/66B | €499 | €1,055 | +€556 | +111.4% |
| Recurring financial charges | 65 | €499 | €1,055 | +€556 | +111.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,287 | €43,872 | +€55,159 | |
| Income taxes | 67/77 | €283 | €11,676 | +€11,393 | +4024.3% |
| Profit (loss) for the period | 9904 | -€11,571 | €32,195 | +€43,766 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,571 | €32,195 | +€43,766 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.