JONCKHEERE CHIMAY SERVICES: what changed
What changed
JONCKHEERE CHIMAY SERVICES
filed annual accounts (NBB)
Net result for the year
-€2,045
2024 · €12,377-€14,423
Equity
€204,057
2024 · €206,103-€2,045
Cash
€2,829
2024 · €705+€2,124
Balance sheet total
€626,802
2024 · €537,827+€88,975
Largest movements
Assets
- Tangible fixed assets +€86,851
up €86,851 (+16.6%), from €522,001 to €608,852
Equity and liabilities
- Other debts +€80,616
up €80,616 (+57.7%), from €139,806 to €220,423
- Current portion of long-term debt +€7,539
up €7,539 (+26.1%), from €28,930 to €36,469
Income statement
- Gross operating margin -€11,550
down €11,550 (-42.5%), from €27,203 to €15,653
- Other operating charges +€7,360
up €7,360 (+337%), from €2,181 to €9,541
- Taxes -€5,218
no longer reported in 2025 (was €5,218)
- Depreciation +€917
up €917 (+20.4%), from €4,496 to €5,413
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
€12,377
Gross operating margin
-€11,550
Depreciation
-€917
Other operating charges
-€7,360
Financial income
-€20
Financial charges
+€206
Taxes
+€5,218
Result 2025
-€2,045
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
+€82,610
Investment
-€92,263
Financing
+€11,778
Cash 2024
€705
From operations (derived)
+€82,610
Net result for the year
-€2,045
Depreciation
+€5,413
Provisions
-€517
Trade debts
+€4,362
Tax, wage and social debts
-€5,218
Other debts
+€80,616
Investment (derived)
-€92,263
Investment in fixed assets (net)
-€92,263
Financing
+€11,778
Debts after one year
+€4,239
Current portion of long-term debt
+€7,539
Cash 2025
€2,829
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €537,827 | €626,802 | +€88,975 | +16.5% |
| Fixed assets | 21/28 | €524,607 | €611,458 | +€86,851 | +16.6% |
| Tangible fixed assets | 22/27 | €522,001 | €608,852 | +€86,851 | +16.6% |
| Land and buildings | 22 | €522,001 | €608,852 | +€86,851 | +16.6% |
| Financial fixed assets | 28 | €2,606 | €2,606 | = | 0.0% |
| Current assets | 29/58 | €13,221 | €15,345 | +€2,124 | +16.1% |
| Cash at bank and in hand | 54/58 | €705 | €2,829 | +€2,124 | +301% |
| Deferred charges and accrued income | 490/1 | €12,515 | €12,515 | = | 0.0% |
| Total equity and liabilities | 10/49 | €537,827 | €626,802 | +€88,975 | +16.5% |
| Equity | 10/15 | €206,103 | €204,057 | -€2,045 | -1.0% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €110,191 | €108,637 | -€1,554 | -1.4% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,712 | €17,158 | -€1,554 | -8.3% |
| Distributable reserves | 133 | €89,000 | €89,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,122 | €70,631 | -€492 | -0.7% |
| Provisions and deferred taxes | 16 | €17,380 | €16,863 | -€517 | -3.0% |
| Deferred taxes | 168 | €17,380 | €16,863 | -€517 | -3.0% |
| Amounts payable | 17/49 | €314,344 | €405,882 | +€91,538 | +29.1% |
| Amounts payable after more than one year | 17 | €128,746 | €132,984 | +€4,239 | +3.3% |
| Financial debts | 170/4 | €128,746 | €132,984 | +€4,239 | +3.3% |
| Amounts payable within one year | 42/48 | €185,599 | €272,898 | +€87,299 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €28,930 | €36,469 | +€7,539 | +26.1% |
| Trade debts | 44 | €11,645 | €16,007 | +€4,362 | +37.5% |
| Suppliers | 440/4 | €11,645 | €16,007 | +€4,362 | +37.5% |
| Taxes, remuneration and social security | 45 | €5,218 | - | -€5,218 | |
| Taxes | 450/3 | €5,218 | - | -€5,218 | |
| Other amounts payable | 47/48 | €139,806 | €220,423 | +€80,616 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,496 | €5,413 | +€917 | +20.4% |
| Other operating charges | 640/8 | €2,181 | €9,541 | +€7,360 | +337% |
| Gross operating margin | 9900 | €27,203 | €15,653 | -€11,550 | -42.5% |
| Operating profit (loss) | 9901 | €20,526 | €699 | -€19,827 | -96.6% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €3,468 | €3,262 | -€206 | -5.9% |
| Recurring financial charges | 65 | €3,468 | €3,262 | -€206 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €17,078 | -€2,563 | -€19,641 | |
| Transfer from deferred taxes | 780 | €517 | €517 | = | 0.0% |
| Income taxes | 67/77 | €5,218 | - | -€5,218 | |
| Profit (loss) for the period | 9904 | €12,377 | -€2,045 | -€14,423 | |
| Transfer from tax-exempt reserves | 789 | €1,554 | €1,554 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,931 | -€492 | -€14,423 |
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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 7 November 2026 via checked.be.