JONCKERS Clément: 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 Clément
Largest movements
- Cash -€9,869
down €9,869 (-16.5%), from €59,776 to €49,907
mainly Contributions, distributions and other (-€40,000) and Tax, wage and social debts (-€7,238)
- Deferred charges and accrued income +€5,768
up €5,768 (+145%), from €3,982 to €9,750
- Receivables within one year +€3,308
up €3,308 (+36.6%), from €9,038 to €12,346
of which Trade receivables: +€2,950
- Tangible fixed assets -€2,950
down €2,950 (-21.7%), from €13,594 to €10,644
of which Land and buildings: -€2,033
- Tax, wage and social debts -€7,238
down €7,238 (-39.4%), from €18,390 to €11,152
- Profit (loss) carried forward +€2,222
up €2,222 (+3.4%), from €65,990 to €68,212
- Gross operating margin +€19,592
up €19,592 (+46.2%), from €42,386 to €61,978
- Taxes +€4,569
up €4,569 (+58.6%), from €7,791 to €12,361
- Other operating charges -€2,003
down €2,003 (-67.5%), from €2,966 to €963
- Depreciation +€1,571
up €1,571 (+63.7%), from €2,467 to €4,038
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 | €86,389 | €82,646 | -€3,743 | -4.3% |
| Fixed assets | 21/28 | €13,594 | €10,644 | -€2,950 | -21.7% |
| Tangible fixed assets | 22/27 | €13,594 | €10,644 | -€2,950 | -21.7% |
| Land and buildings | 22 | €9,042 | €7,009 | -€2,033 | -22.5% |
| Plant, machinery and equipment | 23 | €1,046 | €363 | -€683 | -65.3% |
| Furniture and vehicles | 24 | €3,506 | €3,271 | -€235 | -6.7% |
| Current assets | 29/58 | €72,796 | €72,003 | -€793 | -1.1% |
| Amounts receivable within one year | 40/41 | €9,038 | €12,346 | +€3,308 | +36.6% |
| Trade receivables | 40 | €8,637 | €11,586 | +€2,950 | +34.2% |
| Other amounts receivable | 41 | €401 | €759 | +€358 | +89.2% |
| Cash at bank and in hand | 54/58 | €59,776 | €49,907 | -€9,869 | -16.5% |
| Deferred charges and accrued income | 490/1 | €3,982 | €9,750 | +€5,768 | +145% |
| Total equity and liabilities | 10/49 | €86,389 | €82,646 | -€3,743 | -4.3% |
| Equity | 10/15 | €67,990 | €70,212 | +€2,222 | +3.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,990 | €68,212 | +€2,222 | +3.4% |
| Amounts payable | 17/49 | €18,399 | €12,434 | -€5,965 | -32.4% |
| Amounts payable within one year | 42/48 | €18,399 | €11,864 | -€6,535 | -35.5% |
| Trade debts | 44 | €9 | €712 | +€703 | +8,004% |
| Suppliers | 440/4 | €9 | €712 | +€703 | +8,004% |
| Taxes, remuneration and social security | 45 | €18,390 | €11,152 | -€7,238 | -39.4% |
| Taxes | 450/3 | €18,390 | €11,152 | -€7,238 | -39.4% |
| Accrued charges and deferred income | 492/3 | - | €570 | +€570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,467 | €4,038 | +€1,571 | +63.7% |
| Other operating charges | 640/8 | €2,966 | €963 | -€2,003 | -67.5% |
| Gross operating margin | 9900 | €42,386 | €61,978 | +€19,592 | +46.2% |
| Operating profit (loss) | 9901 | €36,952 | €56,977 | +€20,025 | +54.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,338 | €2,394 | +€56 | +2.4% |
| Recurring financial charges | 65 | €2,338 | €2,394 | +€56 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €34,614 | €54,583 | +€19,969 | +57.7% |
| Income taxes | 67/77 | €7,791 | €12,361 | +€4,569 | +58.6% |
| Profit (loss) for the period | 9904 | €26,823 | €42,222 | +€15,399 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,823 | €42,222 | +€15,399 | +57.4% |
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 24 October 2026 via checked.be.