JONCKERS: 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.
JONCKERS
Largest movements
- Cash -€473,557
down €473,557 (-73.6%), from €643,270 to €169,713
mainly Trade debts (-€265,736) and Stocks and contracts (-€232,145)
- Stocks and contracts +€232,145
up €232,145 (+24.3%), from €953,914 to €1.2m
- Trade debts -€265,736
down €265,736 (-33.2%), from €799,792 to €534,056
- Other debts +€150,124
up €150,124 (+535%), from €28,071 to €178,196
- Short-term financial debts -€141,336
down €141,336 (-35.3%), from €400,000 to €258,664
- Reserves +€57,610
up €57,610 (+7.3%), from €786,358 to €843,968
of which Distributable reserves: +€57,610
- Tax, wage and social debts -€55,942
down €55,942 (-32.1%), from €174,325 to €118,384
of which Taxes: -€64,203
- Financial income -€50,070
down €50,070 (-99.6%), from €50,259 to €189
- Staff costs -€27,735
down €27,735 (-25.2%), from €109,934 to €82,199
- Gross operating margin -€26,226
down €26,226 (-10.3%), from €255,662 to €229,436
- Financial charges -€18,573
down €18,573 (-37.4%), from €49,633 to €31,060
- Other operating charges +€13,643
up €13,643 (+138%), from €9,872 to €23,515
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.
Derived cash bridge
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 | €2,522,718 | €2,266,434 | -€256,284 | -10.2% |
| Fixed assets | 21/28 | €389,185 | €372,621 | -€16,564 | -4.3% |
| Tangible fixed assets | 22/27 | €386,950 | €370,761 | -€16,190 | -4.2% |
| Land and buildings | 22 | €356,643 | €345,434 | -€11,209 | -3.1% |
| Plant, machinery and equipment | 23 | €28,274 | €19,469 | -€8,806 | -31.1% |
| Furniture and vehicles | 24 | €2,033 | €5,858 | +€3,825 | +188% |
| Financial fixed assets | 28 | €2,235 | €1,860 | -€375 | -16.8% |
| Current assets | 29/58 | €2,133,533 | €1,893,813 | -€239,720 | -11.2% |
| Stocks and contracts in progress | 3 | €953,914 | €1,186,059 | +€232,145 | +24.3% |
| Stocks | 30/36 | €953,914 | €1,186,059 | +€232,145 | +24.3% |
| Amounts receivable within one year | 40/41 | €506,859 | €524,040 | +€17,181 | +3.4% |
| Trade receivables | 40 | €506,006 | €520,122 | +€14,117 | +2.8% |
| Other amounts receivable | 41 | €853 | €3,918 | +€3,065 | +359% |
| Current investments | 50/53 | €19,908 | - | -€19,908 | |
| Cash at bank and in hand | 54/58 | €643,270 | €169,713 | -€473,557 | -73.6% |
| Deferred charges and accrued income | 490/1 | €9,582 | €14,001 | +€4,418 | +46.1% |
| Total equity and liabilities | 10/49 | €2,522,718 | €2,266,434 | -€256,284 | -10.2% |
| Equity | 10/15 | €804,962 | €862,580 | +€57,618 | +7.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €786,358 | €843,968 | +€57,610 | +7.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €784,499 | €842,109 | +€57,610 | +7.3% |
| Profit (loss) carried forward | 14 | €11 | €20 | +€8 | +74.3% |
| Amounts payable | 17/49 | €1,717,756 | €1,403,854 | -€313,903 | -18.3% |
| Amounts payable after more than one year | 17 | €290,304 | €271,910 | -€18,395 | -6.3% |
| Financial debts | 170/4 | €290,304 | €271,910 | -€18,395 | -6.3% |
| Amounts payable within one year | 42/48 | €1,427,452 | €1,110,894 | -€316,558 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €22,063 | €18,395 | -€3,668 | -16.6% |
| Financial debts | 43 | €400,000 | €258,664 | -€141,336 | -35.3% |
| Credit institutions | 430/8 | €400,000 | €258,664 | -€141,336 | -35.3% |
| Trade debts | 44 | €799,792 | €534,056 | -€265,736 | -33.2% |
| Suppliers | 440/4 | €799,792 | €534,056 | -€265,736 | -33.2% |
| Advances received on contracts in progress | 46 | €3,200 | €3,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €174,325 | €118,384 | -€55,942 | -32.1% |
| Taxes | 450/3 | €162,028 | €97,824 | -€64,203 | -39.6% |
| Remuneration and social security | 454/9 | €12,298 | €20,559 | +€8,262 | +67.2% |
| Other amounts payable | 47/48 | €28,071 | €178,196 | +€150,124 | +535% |
| Accrued charges and deferred income | 492/3 | - | €21,050 | +€21,050 | |
| Non-recurring operating income | 76A | €6,500 | €11,167 | +€4,667 | +71.8% |
| Remuneration, social security and pensions | 62 | €109,934 | €82,199 | -€27,735 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,223 | €20,556 | -€12,667 | -38.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,022 | -€7,871 | -€3,848 | -95.7% |
| Other operating charges | 640/8 | €9,872 | €23,515 | +€13,643 | +138% |
| Gross operating margin | 9900 | €255,662 | €229,436 | -€26,226 | -10.3% |
| Operating profit (loss) | 9901 | €106,655 | €111,037 | +€4,381 | +4.1% |
| Financial income | 75/76B | €50,259 | €189 | -€50,070 | -99.6% |
| Recurring financial income | 75 | €50,259 | €189 | -€50,070 | -99.6% |
| Financial charges | 65/66B | €49,633 | €31,060 | -€18,573 | -37.4% |
| Recurring financial charges | 65 | €49,633 | €31,060 | -€18,573 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €107,281 | €80,166 | -€27,115 | -25.3% |
| Income taxes | 67/77 | €30,872 | €22,547 | -€8,324 | -27.0% |
| Profit (loss) for the period | 9904 | €76,409 | €57,618 | -€18,791 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €76,409 | €57,618 | -€18,791 | -24.6% |
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 23 October 2026 via checked.be.