JONCKHEERE BUILDING: 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.
JONCKHEERE BUILDING
Largest movements
- Current investments -€170,000
no longer reported in 2025 (was €170,000)
- Cash +€144,882
up €144,882 (+121%), from €120,207 to €265,089
mainly Net result for the year (+€208,790) and Current investments (+€170,000)
- Receivables within one year +€102,353
up €102,353 (+18.1%), from €563,930 to €666,283
of which Other amounts receivable: +€66,053
- Other debts +€47,908
up €47,908 (+22.2%), from €215,590 to €263,498
- Financial income -€99,020
down €99,020 (-46.9%), from €211,189 to €112,169
- Gross operating margin -€19,585
down €19,585 (-10.2%), from €191,634 to €172,049
- Taxes -€5,790
down €5,790 (-12.5%), from €46,353 to €40,563
- Financial charges -€2,491
down €2,491 (-82.5%), from €3,018 to €527
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 | €3,294,724 | €3,346,257 | +€51,534 | +1.6% |
| Fixed assets | 21/28 | €2,431,228 | €2,399,949 | -€31,279 | -1.3% |
| Tangible fixed assets | 22/27 | €98,478 | €67,199 | -€31,279 | -31.8% |
| Plant, machinery and equipment | 23 | €4,971 | €3,763 | -€1,209 | -24.3% |
| Furniture and vehicles | 24 | €93,506 | €63,436 | -€30,070 | -32.2% |
| Financial fixed assets | 28 | €2,332,750 | €2,332,750 | = | 0.0% |
| Current assets | 29/58 | €863,496 | €946,308 | +€82,812 | +9.6% |
| Amounts receivable within one year | 40/41 | €563,930 | €666,283 | +€102,353 | +18.1% |
| Trade receivables | 40 | €37,100 | €73,400 | +€36,300 | +97.8% |
| Other amounts receivable | 41 | €526,830 | €592,883 | +€66,053 | +12.5% |
| Current investments | 50/53 | €170,000 | - | -€170,000 | |
| Cash at bank and in hand | 54/58 | €120,207 | €265,089 | +€144,882 | +121% |
| Deferred charges and accrued income | 490/1 | €9,358 | €14,936 | +€5,577 | +59.6% |
| Total equity and liabilities | 10/49 | €3,294,724 | €3,346,257 | +€51,534 | +1.6% |
| Equity | 10/15 | €3,007,832 | €3,018,623 | +€10,790 | +0.4% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €2,956,832 | €2,956,832 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,100 | €5,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,100 | €5,100 | = | 0.0% |
| Distributable reserves | 133 | €2,951,732 | €2,951,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €10,790 | +€10,790 | |
| Amounts payable | 17/49 | €286,891 | €327,635 | +€40,743 | +14.2% |
| Amounts payable after more than one year | 17 | €43,059 | €22,782 | -€20,278 | -47.1% |
| Financial debts | 170/4 | €43,059 | €22,782 | -€20,278 | -47.1% |
| Amounts payable within one year | 42/48 | €237,403 | €284,776 | +€47,373 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €21,183 | €20,278 | -€905 | -4.3% |
| Trade debts | 44 | €630 | €1,001 | +€370 | +58.7% |
| Suppliers | 440/4 | €630 | €1,001 | +€370 | +58.7% |
| Other amounts payable | 47/48 | €215,590 | €263,498 | +€47,908 | +22.2% |
| Accrued charges and deferred income | 492/3 | €6,429 | €20,077 | +€13,648 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,571 | €31,279 | +€1,708 | +5.8% |
| Other operating charges | 640/8 | €2,959 | €3,058 | +€99 | +3.4% |
| Gross operating margin | 9900 | €191,634 | €172,049 | -€19,585 | -10.2% |
| Operating profit (loss) | 9901 | €159,104 | €137,712 | -€21,392 | -13.4% |
| Financial income | 75/76B | €211,189 | €112,169 | -€99,020 | -46.9% |
| Recurring financial income | 75 | €211,189 | €112,169 | -€99,020 | -46.9% |
| Financial charges | 65/66B | €3,018 | €527 | -€2,491 | -82.5% |
| Recurring financial charges | 65 | €3,018 | €527 | -€2,491 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €367,274 | €249,354 | -€117,921 | -32.1% |
| Income taxes | 67/77 | €46,353 | €40,563 | -€5,790 | -12.5% |
| Profit (loss) for the period | 9904 | €320,921 | €208,790 | -€112,131 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €320,921 | €208,790 | -€112,131 | -34.9% |
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 22 October 2026 via checked.be.