Jonckers - Clabots: what changed
What changed
Jonckers - Clabots
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
-€105,933
2024 · -€112,274+€6,341
Equity
€3.2m
2024 · €3.3m-€97,257
Cash
€395,246
2024 · €258,302+€136,943
Balance sheet total
€9.4m
2024 · €9.4m-€1,383
Largest movements
Assets
- Tangible fixed assets -€315,006
down €315,006 (-15.1%), from €2.1m to €1.8m
of which Leasing and similar rights: -€227,200
- Receivables within one year +€177,358
up €177,358 (+4.1%), from €4.3m to €4.5m
of which Trade receivables: +€611,637
- Cash +€136,943
up €136,943 (+53.0%), from €258,302 to €395,246
mainly Depreciation (+€856,853) and Trade debts (+€594,429)
Equity and liabilities
- Trade debts +€594,429
up €594,429 (+18.7%), from €3.2m to €3.8m
- Current portion of long-term debt -€257,306
down €257,306 (-29.8%), from €862,002 to €604,696
- Debts after one year -€148,995
down €148,995 (-12.7%), from €1.2m to €1.0m
- Reserves -€101,953
down €101,953 (-3.2%), from €3.2m to €3.1m
of which Distributable reserves: -€75,000
- Short-term financial debts -€101,676
down €101,676 (-16.9%), from €601,676 to €500,000
Income statement
- Turnover +€479,533
up €479,533 (+2.4%), from €19.6m to €20.1m
- Goods and materials +€285,080
up €285,080 (+1.9%), from €15.4m to €15.7m
of which Purchases: +€411,640
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€112,274
Turnover
+€479,533
Other operating income
-€49,555
Goods and materials
-€285,080
Services and other goods
+€33,911
Staff costs
-€93,387
Depreciation
+€22,754
Write-downs
-€96,480
Other operating charges
-€21,287
Financial income
-€16,693
Financial charges
+€33,890
Taxes
-€1,266
Result 2025
-€105,933
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.2m
Investment
-€541,847
Financing
-€499,300
Cash 2024
€258,302
From operations (derived)
+€1.2m
Net result for the year
-€105,933
Depreciation
+€856,853
Stocks and contracts
-€7,874
Receivables within one year
-€177,358
Deferred charges and accrued income
+€8,552
Provisions
-€8,984
Trade debts
+€594,429
Tax, wage and social debts
+€39,095
Other debts
-€19,237
Accrued charges and deferred income
-€1,454
Investment (derived)
-€541,847
Investment in fixed assets (net)
-€541,847
Financing
-€499,300
Debts after one year
-€148,995
Current portion of long-term debt
-€257,306
Short-term financial debts
-€101,676
Contributions, distributions and other
+€8,676
Cash 2025
€395,246
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,403,671 | €9,402,288 | -€1,383 | 0.0% |
| Fixed assets | 21/28 | €2,094,145 | €1,779,139 | -€315,006 | -15.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,091,410 | €1,776,404 | -€315,006 | -15.1% |
| Plant, machinery and equipment | 23 | €272,187 | €210,564 | -€61,623 | -22.6% |
| Furniture and vehicles | 24 | €649,963 | €625,561 | -€24,403 | -3.8% |
| Leasing and similar rights | 25 | €1,151,518 | €924,317 | -€227,200 | -19.7% |
| Other tangible fixed assets | 26 | €17,742 | €15,962 | -€1,780 | -10.0% |
| Financial fixed assets | 28 | €2,735 | €2,735 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,735 | €2,735 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,735 | €2,735 | = | 0.0% |
| Current assets | 29/58 | €7,309,526 | €7,623,149 | +€313,623 | +4.3% |
| Stocks and contracts in progress | 3 | €2,712,370 | €2,720,244 | +€7,874 | +0.3% |
| Stocks | 30/36 | €2,712,370 | €2,720,244 | +€7,874 | +0.3% |
| Goods purchased for resale | 34 | €2,712,370 | €2,720,244 | +€7,874 | +0.3% |
| Amounts receivable within one year | 40/41 | €4,315,881 | €4,493,239 | +€177,358 | +4.1% |
| Trade receivables | 40 | €3,803,597 | €4,415,234 | +€611,637 | +16.1% |
| Other amounts receivable | 41 | €512,284 | €78,005 | -€434,279 | -84.8% |
| Cash at bank and in hand | 54/58 | €258,302 | €395,246 | +€136,943 | +53.0% |
| Deferred charges and accrued income | 490/1 | €22,973 | €14,421 | -€8,552 | -37.2% |
| Total equity and liabilities | 10/49 | €9,403,671 | €9,402,288 | -€1,383 | 0.0% |
| Equity | 10/15 | €3,295,068 | €3,197,812 | -€97,257 | -3.0% |
| Contributions | 10/11 | €90,877 | €90,877 | = | 0.0% |
| Reserves | 13 | €3,170,906 | €3,068,953 | -€101,953 | -3.2% |
| Non-distributable reserves | 130/1 | €9,088 | €9,088 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,088 | €9,088 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,818 | €64,865 | -€26,953 | -29.4% |
| Distributable reserves | 133 | €3,070,000 | €2,995,000 | -€75,000 | -2.4% |
| Profit (loss) carried forward | 14 | €7,693 | €3,713 | -€3,980 | -51.7% |
| Investment grants | 15 | €25,593 | €34,269 | +€8,676 | +33.9% |
| Provisions and deferred taxes | 16 | €30,606 | €21,622 | -€8,984 | -29.4% |
| Deferred taxes | 168 | €30,606 | €21,622 | -€8,984 | -29.4% |
| Amounts payable | 17/49 | €6,077,997 | €6,182,855 | +€104,858 | +1.7% |
| Amounts payable after more than one year | 17 | €1,177,032 | €1,028,037 | -€148,995 | -12.7% |
| Financial debts | 170/4 | €1,177,032 | €1,028,037 | -€148,995 | -12.7% |
| Leasing and similar obligations | 172 | €609,283 | €620,048 | +€10,765 | +1.8% |
| Credit institutions | 173 | €567,749 | €407,989 | -€159,760 | -28.1% |
| Amounts payable within one year | 42/48 | €4,895,944 | €5,151,250 | +€255,306 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €862,002 | €604,696 | -€257,306 | -29.8% |
| Financial debts | 43 | €601,676 | €500,000 | -€101,676 | -16.9% |
| Credit institutions | 430/8 | €601,676 | €500,000 | -€101,676 | -16.9% |
| Trade debts | 44 | €3,184,845 | €3,779,274 | +€594,429 | +18.7% |
| Suppliers | 440/4 | €3,184,845 | €3,779,274 | +€594,429 | +18.7% |
| Taxes, remuneration and social security | 45 | €196,984 | €236,080 | +€39,095 | +19.8% |
| Taxes | 450/3 | €152,646 | €199,060 | +€46,414 | +30.4% |
| Remuneration and social security | 454/9 | €44,338 | €37,020 | -€7,318 | -16.5% |
| Other amounts payable | 47/48 | €50,437 | €31,200 | -€19,237 | -38.1% |
| Accrued charges and deferred income | 492/3 | €5,022 | €3,568 | -€1,454 | -28.9% |
| Operating income | 70/76A | €19,805,940 | €20,235,919 | +€429,978 | +2.2% |
| Turnover | 70 | €19,582,978 | €20,062,511 | +€479,533 | +2.4% |
| Other operating income | 74 | €222,962 | €173,407 | -€49,555 | -22.2% |
| Operating charges | 60/66A | €19,887,609 | €20,327,176 | +€439,568 | +2.2% |
| Goods for resale, raw materials and consumables | 60 | €15,407,787 | €15,692,867 | +€285,080 | +1.9% |
| Purchases | 600/8 | €15,286,474 | €15,698,114 | +€411,640 | +2.7% |
| Change in stocks: decrease (increase) | 609 | €121,313 | -€5,247 | -€126,560 | |
| Services and other goods | 61 | €2,194,794 | €2,160,883 | -€33,911 | -1.5% |
| Remuneration, social security and pensions | 62 | €1,312,420 | €1,405,806 | +€93,387 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €879,607 | €856,853 | -€22,754 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€23,535 | €72,944 | +€96,480 | |
| Other operating charges | 640/8 | €116,536 | €137,823 | +€21,287 | +18.3% |
| Operating profit (loss) | 9901 | -€81,668 | -€91,258 | -€9,590 | -11.7% |
| Financial income | 75/76B | €144,845 | €128,152 | -€16,693 | -11.5% |
| Recurring financial income | 75 | €117,765 | €128,152 | +€10,387 | +8.8% |
| Income from current assets | 751 | €2,214 | €651 | -€1,563 | -70.6% |
| Other financial income | 752/9 | €115,551 | €127,501 | +€11,950 | +10.3% |
| Non-recurring financial income | 76B | €27,080 | - | -€27,080 | |
| Financial charges | 65/66B | €183,173 | €149,283 | -€33,890 | -18.5% |
| Recurring financial charges | 65 | €183,173 | €149,283 | -€33,890 | -18.5% |
| Debt charges | 650 | €140,741 | €106,940 | -€33,801 | -24.0% |
| Other financial charges | 652/9 | €42,432 | €42,343 | -€89 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€119,997 | -€112,389 | +€7,607 | +6.3% |
| Transfer from deferred taxes | 780 | €8,984 | €8,984 | = | 0.0% |
| Income taxes | 67/77 | €1,262 | €2,528 | +€1,266 | +100% |
| Taxes | 670/3 | €1,262 | €2,528 | +€1,266 | +100% |
| Profit (loss) for the period | 9904 | -€112,274 | -€105,933 | +€6,341 | +5.6% |
| Transfer from tax-exempt reserves | 789 | €26,953 | €26,953 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,321 | -€78,980 | +€6,341 | +7.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.