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
- Receivables within one year -€53,386
down €53,386 (-51.8%), from €103,118 to €49,733
of which Trade receivables: -€46,520
- Cash +€30,700
new in 2025: €30,700
mainly Receivables within one year (+€53,386) and Depreciation (+€17,737)
- Tangible fixed assets -€17,737
down €17,737 (-40.0%), from €44,367 to €26,630
of which Plant, machinery and equipment: -€12,433
- Deferred charges and accrued income -€14,557
no longer reported in 2025 (was €14,557)
- Trade debts -€33,231
down €33,231 (-74.0%), from €44,884 to €11,653
- Current portion of long-term debt -€10,697
down €10,697 (-93.0%), from €11,506 to €809
- Profit (loss) carried forward -€6,887
down €6,887 (-31.0%), from €22,208 to €15,321
- Tax, wage and social debts -€4,165
down €4,165 (-24.2%), from €17,204 to €13,039
of which Taxes: -€16,427
- Gross operating margin -€29,262
down €29,262 (-72.6%), from €40,333 to €11,071
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 | €165,564 | €110,585 | -€54,979 | -33.2% |
| Fixed assets | 21/28 | €44,367 | €26,630 | -€17,737 | -40.0% |
| Tangible fixed assets | 22/27 | €44,367 | €26,630 | -€17,737 | -40.0% |
| Land and buildings | 22 | €30,056 | €24,752 | -€5,304 | -17.6% |
| Plant, machinery and equipment | 23 | €14,311 | €1,878 | -€12,433 | -86.9% |
| Current assets | 29/58 | €121,197 | €83,954 | -€37,243 | -30.7% |
| Stocks and contracts in progress | 3 | €3,522 | €3,522 | = | 0.0% |
| Stocks | 30/36 | €3,522 | €3,522 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,118 | €49,733 | -€53,386 | -51.8% |
| Trade receivables | 40 | €96,105 | €49,585 | -€46,520 | -48.4% |
| Other amounts receivable | 41 | €7,014 | €148 | -€6,866 | -97.9% |
| Cash at bank and in hand | 54/58 | - | €30,700 | +€30,700 | |
| Deferred charges and accrued income | 490/1 | €14,557 | - | -€14,557 | |
| Total equity and liabilities | 10/49 | €165,564 | €110,585 | -€54,979 | -33.2% |
| Equity | 10/15 | €43,590 | €36,703 | -€6,887 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,782 | €2,782 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,782 | €1,860 | -€922 | -33.1% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Own shares acquired | 1312 | €1,860 | - | -€1,860 | |
| Financial assistance | 1313 | €922 | - | -€922 | |
| Distributable reserves | 133 | - | €922 | +€922 | |
| Profit (loss) carried forward | 14 | €22,208 | €15,321 | -€6,887 | -31.0% |
| Amounts payable | 17/49 | €121,974 | €73,881 | -€48,093 | -39.4% |
| Amounts payable after more than one year | 17 | €46,519 | €46,519 | = | 0.0% |
| Financial debts | 170/4 | €46,519 | €46,519 | = | 0.0% |
| Amounts payable within one year | 42/48 | €75,455 | €27,362 | -€48,093 | -63.7% |
| Current portion of amounts payable after more than one year | 42 | €11,506 | €809 | -€10,697 | -93.0% |
| Trade debts | 44 | €44,884 | €11,653 | -€33,231 | -74.0% |
| Suppliers | 440/4 | €44,884 | €11,653 | -€33,231 | -74.0% |
| Advances received on contracts in progress | 46 | €499 | €499 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,204 | €13,039 | -€4,165 | -24.2% |
| Taxes | 450/3 | €17,204 | €777 | -€16,427 | -95.5% |
| Remuneration and social security | 454/9 | - | €12,262 | +€12,262 | |
| Other amounts payable | 47/48 | €1,362 | €1,362 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,737 | €17,737 | = | 0.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €40,333 | €11,071 | -€29,262 | -72.6% |
| Operating profit (loss) | 9901 | €22,596 | -€6,716 | -€29,312 | |
| Financial charges | 65/66B | €388 | €171 | -€217 | -56.0% |
| Recurring financial charges | 65 | €388 | €171 | -€217 | -56.0% |
| Profit (loss) for the period before taxes | 9903 | €22,208 | -€6,887 | -€29,094 | |
| Profit (loss) for the period | 9904 | €22,208 | -€6,887 | -€29,094 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,208 | -€6,887 | -€29,094 |
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 16 October 2026 via checked.be.