Jonckers Consultancy: 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 Consultancy
Largest movements
- Cash +€44,647
up €44,647 (+42.1%), from €106,051 to €150,698
mainly Net result for the year (+€75,928) and Tax, wage and social debts (+€1,117)
- Receivables within one year +€17,960
up €17,960 (+111.2%), from €16,155 to €34,115
of which Trade receivables: +€17,746
- Deferred charges and accrued income +€11,980
up €11,980 (+907.4%), from €1,320 to €13,300
- Reserves +€75,928
up €75,928 (+73.4%), from €103,475 to €179,403
- Gross operating margin +€2,701
up €2,701 (+2.9%), from €94,197 to €96,898
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 | €124,069 | €198,286 | +€74,218 | +59.8% |
| Fixed assets | 21/28 | €543 | €174 | -€369 | -68.0% |
| Tangible fixed assets | 22/27 | €543 | €174 | -€369 | -68.0% |
| Furniture and vehicles | 24 | €543 | €174 | -€369 | -68.0% |
| Current assets | 29/58 | €123,526 | €198,112 | +€74,586 | +60.4% |
| Amounts receivable within one year | 40/41 | €16,155 | €34,115 | +€17,960 | +111.2% |
| Trade receivables | 40 | €15,519 | €33,264 | +€17,746 | +114.3% |
| Other amounts receivable | 41 | €636 | €850 | +€214 | +33.7% |
| Cash at bank and in hand | 54/58 | €106,051 | €150,698 | +€44,647 | +42.1% |
| Deferred charges and accrued income | 490/1 | €1,320 | €13,300 | +€11,980 | +907.4% |
| Total equity and liabilities | 10/49 | €124,069 | €198,286 | +€74,218 | +59.8% |
| Equity | 10/15 | €106,475 | €182,403 | +€75,928 | +71.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €103,475 | €179,403 | +€75,928 | +73.4% |
| Distributable reserves | 133 | €103,475 | €179,403 | +€75,928 | +73.4% |
| Amounts payable | 17/49 | €17,594 | €15,883 | -€1,711 | -9.7% |
| Amounts payable within one year | 42/48 | €17,265 | €15,883 | -€1,382 | -8.0% |
| Financial debts | 43 | €1,406 | €18 | -€1,389 | -98.7% |
| Credit institutions | 430/8 | €1,406 | €18 | -€1,389 | -98.7% |
| Trade debts | 44 | €772 | €959 | +€188 | +24.3% |
| Suppliers | 440/4 | €772 | €959 | +€188 | +24.3% |
| Advances received on contracts in progress | 46 | €515 | €0 | -€515 | -100.0% |
| Taxes, remuneration and social security | 45 | €13,790 | €14,906 | +€1,117 | +8.1% |
| Taxes | 450/3 | €11,140 | €14,906 | +€3,767 | +33.8% |
| Remuneration and social security | 454/9 | €2,650 | €0 | -€2,650 | -100.0% |
| Other amounts payable | 47/48 | €782 | €0 | -€782 | -100.0% |
| Accrued charges and deferred income | 492/3 | €329 | €0 | -€329 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €369 | = | 0.0% |
| Other operating charges | 640/8 | €399 | €389 | -€9 | -2.3% |
| Gross operating margin | 9900 | €94,197 | €96,898 | +€2,701 | +2.9% |
| Operating profit (loss) | 9901 | €93,429 | €96,139 | +€2,710 | +2.9% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €79 | €218 | +€138 | +174.2% |
| Recurring financial charges | 65 | €79 | €218 | +€138 | +174.2% |
| Profit (loss) for the period before taxes | 9903 | €93,350 | €95,923 | +€2,573 | +2.8% |
| Income taxes | 67/77 | €19,539 | €19,995 | +€456 | +2.3% |
| Profit (loss) for the period | 9904 | €73,811 | €75,928 | +€2,117 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,811 | €75,928 | +€2,117 | +2.9% |
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 10 October 2026 via checked.be.