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 +€311,709
up €311,709 (+426.0%), from €73,164 to €384,873
mainly Stocks and contracts (+€197,355) and Receivables within one year (+€118,559)
- Stocks and contracts -€197,355
down €197,355 (-49.8%), from €396,102 to €198,747
- Receivables within one year -€118,559
down €118,559 (-27.3%), from €434,060 to €315,501
of which Trade receivables: -€99,285
- Tangible fixed assets -€70,289
down €70,289 (-13.5%), from €520,110 to €449,821
of which Furniture and vehicles: -€50,229
- Debts after one year -€183,288
down €183,288 (-32.6%), from €561,604 to €378,316
of which Other amounts payable: -€172,288
- Reserves +€111,131
up €111,131 (+18.9%), from €589,103 to €700,234
- Tax, wage and social debts +€32,678
up €32,678 (+288.5%), from €11,329 to €44,007
of which Taxes: +€31,841
- Current portion of long-term debt -€22,000
down €22,000 (-66.7%), from €33,000 to €11,000
- Trade debts -€14,372
down €14,372 (-7.6%), from €189,623 to €175,251
- Gross operating margin +€108,415
up €108,415 (+54.6%), from €198,478 to €306,893
- Taxes +€45,035
up €45,035 (+863.4%), from €5,216 to €50,250
- Depreciation -€17,531
down €17,531 (-17.5%), from €100,062 to €82,531
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 | €1,432,945 | €1,357,170 | -€75,775 | -5.3% |
| Fixed assets | 21/28 | €520,515 | €450,091 | -€70,424 | -13.5% |
| Tangible fixed assets | 22/27 | €520,110 | €449,821 | -€70,289 | -13.5% |
| Land and buildings | 22 | €284,243 | €262,129 | -€22,114 | -7.8% |
| Plant, machinery and equipment | 23 | €37,355 | €39,409 | +€2,054 | +5.5% |
| Furniture and vehicles | 24 | €198,513 | €148,284 | -€50,229 | -25.3% |
| Financial fixed assets | 28 | €405 | €270 | -€135 | -33.3% |
| Current assets | 29/58 | €912,430 | €907,079 | -€5,350 | -0.6% |
| Stocks and contracts in progress | 3 | €396,102 | €198,747 | -€197,355 | -49.8% |
| Stocks | 30/36 | €396,102 | €198,747 | -€197,355 | -49.8% |
| Amounts receivable within one year | 40/41 | €434,060 | €315,501 | -€118,559 | -27.3% |
| Trade receivables | 40 | €405,362 | €306,077 | -€99,285 | -24.5% |
| Other amounts receivable | 41 | €28,698 | €9,424 | -€19,274 | -67.2% |
| Current investments | 50/53 | €1,343 | €1,343 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,164 | €384,873 | +€311,709 | +426.0% |
| Deferred charges and accrued income | 490/1 | €7,761 | €6,615 | -€1,146 | -14.8% |
| Total equity and liabilities | 10/49 | €1,432,945 | €1,357,170 | -€75,775 | -5.3% |
| Equity | 10/15 | €607,695 | €718,826 | +€111,131 | +18.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €589,103 | €700,234 | +€111,131 | +18.9% |
| Distributable reserves | 133 | €589,103 | €700,234 | +€111,131 | +18.9% |
| Amounts payable | 17/49 | €825,250 | €638,344 | -€186,906 | -22.6% |
| Amounts payable after more than one year | 17 | €561,604 | €378,316 | -€183,288 | -32.6% |
| Financial debts | 170/4 | €11,000 | - | -€11,000 | |
| Other amounts payable | 178/9 | €550,604 | €378,316 | -€172,288 | -31.3% |
| Amounts payable within one year | 42/48 | €245,646 | €241,428 | -€4,218 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €33,000 | €11,000 | -€22,000 | -66.7% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Other loans | 439 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €189,623 | €175,251 | -€14,372 | -7.6% |
| Suppliers | 440/4 | €189,623 | €175,251 | -€14,372 | -7.6% |
| Taxes, remuneration and social security | 45 | €11,329 | €44,007 | +€32,678 | +288.5% |
| Taxes | 450/3 | €4,112 | €35,953 | +€31,841 | +774.3% |
| Remuneration and social security | 454/9 | €7,217 | €8,054 | +€837 | +11.6% |
| Other amounts payable | 47/48 | €6,695 | €6,170 | -€525 | -7.8% |
| Accrued charges and deferred income | 492/3 | €18,000 | €18,600 | +€600 | +3.3% |
| Non-recurring operating income | 76A | - | €10,167 | +€10,167 | |
| Remuneration, social security and pensions | 62 | €68,869 | €67,301 | -€1,568 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,062 | €82,531 | -€17,531 | -17.5% |
| Other operating charges | 640/8 | €5,366 | €6,068 | +€702 | +13.1% |
| Gross operating margin | 9900 | €198,478 | €306,893 | +€108,415 | +54.6% |
| Operating profit (loss) | 9901 | €24,181 | €150,993 | +€126,812 | +524.4% |
| Financial income | 75/76B | €10,451 | €11,559 | +€1,108 | +10.6% |
| Recurring financial income | 75 | €10,451 | €11,559 | +€1,108 | +10.6% |
| Financial charges | 65/66B | €1,674 | €1,170 | -€504 | -30.1% |
| Recurring financial charges | 65 | €1,674 | €1,170 | -€504 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €32,958 | €161,382 | +€128,424 | +389.7% |
| Income taxes | 67/77 | €5,216 | €50,250 | +€45,035 | +863.4% |
| Profit (loss) for the period | 9904 | €27,742 | €111,131 | +€83,390 | +300.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,742 | €111,131 | +€83,390 | +300.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.