Jonckershof: 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.
Jonckershof
Largest movements
- Cash -€160,148
down €160,148 (-14.5%), from €1.1m to €941,246
mainly Investment in fixed assets (net) (-€67,448) and Tax, wage and social debts (-€55,048)
- Receivables within one year +€25,890
up €25,890 (+87.7%), from €29,534 to €55,424
of which Other amounts receivable: +€20,101
- Tax, wage and social debts -€55,048
down €55,048 (-45.3%), from €121,503 to €66,455
of which Remuneration and social security: -€27,563
- Accrued charges and deferred income -€38,530
down €38,530 (-4.7%), from €815,851 to €777,321
- Debts after one year -€36,364
down €36,364 (-12.0%), from €303,457 to €267,092
- Gross operating margin -€43,428
down €43,428 (-11.2%), from €387,036 to €343,609
- Staff costs -€29,593
down €29,593 (-13.3%), from €222,816 to €193,223
- Other operating charges +€15,225
up €15,225 (+36.9%), from €41,222 to €56,447
- Taxes -€14,590
down €14,590 (-49.3%), from €29,600 to €15,010
- Depreciation +€11,925
up €11,925 (+31.3%), from €38,133 to €50,058
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 | €2,183,100 | €2,061,292 | -€121,808 | -5.6% |
| Fixed assets | 21/28 | €958,421 | €975,811 | +€17,390 | +1.8% |
| Tangible fixed assets | 22/27 | €942,517 | €959,907 | +€17,390 | +1.8% |
| Land and buildings | 22 | €896,914 | €888,598 | -€8,317 | -0.9% |
| Plant, machinery and equipment | 23 | €17,713 | €57,158 | +€39,445 | +223% |
| Furniture and vehicles | 24 | €27,889 | €14,151 | -€13,738 | -49.3% |
| Financial fixed assets | 28 | €15,904 | €15,904 | = | 0.0% |
| Current assets | 29/58 | €1,224,679 | €1,085,481 | -€139,198 | -11.4% |
| Stocks and contracts in progress | 3 | €22,367 | €22,367 | -€1 | 0.0% |
| Stocks | 30/36 | €22,367 | €22,367 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €29,534 | €55,424 | +€25,890 | +87.7% |
| Trade receivables | 40 | €29,492 | €35,281 | +€5,789 | +19.6% |
| Other amounts receivable | 41 | €42 | €20,143 | +€20,101 | +48,331% |
| Cash at bank and in hand | 54/58 | €1,101,393 | €941,246 | -€160,148 | -14.5% |
| Deferred charges and accrued income | 490/1 | €71,385 | €66,445 | -€4,940 | -6.9% |
| Total equity and liabilities | 10/49 | €2,183,100 | €2,061,292 | -€121,808 | -5.6% |
| Equity | 10/15 | €772,028 | €792,694 | +€20,666 | +2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €285,465 | €285,465 | = | 0.0% |
| Reserves | 13 | €116,795 | €137,461 | +€20,666 | +17.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €110,595 | €131,261 | +€20,666 | +18.7% |
| Profit (loss) carried forward | 14 | €307,768 | €307,768 | +€0 | 0.0% |
| Amounts payable | 17/49 | €1,411,073 | €1,268,598 | -€142,475 | -10.1% |
| Amounts payable after more than one year | 17 | €303,457 | €267,092 | -€36,364 | -12.0% |
| Financial debts | 170/4 | €303,457 | €267,092 | -€36,364 | -12.0% |
| Amounts payable within one year | 42/48 | €291,765 | €224,185 | -€67,580 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €37,114 | €36,364 | -€750 | -2.0% |
| Trade debts | 44 | €34,147 | €27,365 | -€6,782 | -19.9% |
| Suppliers | 440/4 | €34,147 | €27,365 | -€6,782 | -19.9% |
| Taxes, remuneration and social security | 45 | €121,503 | €66,455 | -€55,048 | -45.3% |
| Taxes | 450/3 | €78,489 | €51,003 | -€27,486 | -35.0% |
| Remuneration and social security | 454/9 | €43,015 | €15,452 | -€27,563 | -64.1% |
| Other amounts payable | 47/48 | €99,000 | €94,000 | -€5,000 | -5.1% |
| Accrued charges and deferred income | 492/3 | €815,851 | €777,321 | -€38,530 | -4.7% |
| Remuneration, social security and pensions | 62 | €222,816 | €193,223 | -€29,593 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,133 | €50,058 | +€11,925 | +31.3% |
| Other operating charges | 640/8 | €41,222 | €56,447 | +€15,225 | +36.9% |
| Gross operating margin | 9900 | €387,036 | €343,609 | -€43,428 | -11.2% |
| Operating profit (loss) | 9901 | €84,865 | €43,881 | -€40,985 | -48.3% |
| Financial income | 75/76B | €6,402 | €9,118 | +€2,716 | +42.4% |
| Recurring financial income | 75 | €6,402 | €1,518 | -€4,884 | -76.3% |
| Non-recurring financial income | 76B | - | €7,601 | +€7,601 | |
| Financial charges | 65/66B | €16,624 | €17,323 | +€699 | +4.2% |
| Recurring financial charges | 65 | €16,624 | €16,563 | -€61 | -0.4% |
| Non-recurring financial charges | 66B | - | €760 | +€760 | |
| Profit (loss) for the period before taxes | 9903 | €74,643 | €35,676 | -€38,967 | -52.2% |
| Income taxes | 67/77 | €29,600 | €15,010 | -€14,590 | -49.3% |
| Profit (loss) for the period | 9904 | €45,043 | €20,666 | -€24,377 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,043 | €20,666 | -€24,377 | -54.1% |
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 23 October 2026 via checked.be.