JONCKHEERE CONSULT: 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 CONSULT
Largest movements
- Cash +€68,946
up €68,946 (+94.5%), from €72,966 to €141,912
mainly Net result for the year (+€58,130) and Receivables within one year (+€11,096)
- Profit (loss) carried forward +€58,130
up €58,130 (+12.7%), from €457,197 to €515,327
- Financial income +€50,000
new in 2024: €50,000
- Gross operating margin -€23,769
down €23,769 (-63.3%), from €37,567 to €13,799
- Taxes +€4,960
up €4,960 (+12396.9%), from €40 to €5,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,257,546 | €1,314,671 | +€57,126 | +4.5% |
| Fixed assets | 21/28 | €1,173,249 | €1,172,625 | -€625 | -0.1% |
| Tangible fixed assets | 22/27 | €1,249 | €625 | -€625 | -50.0% |
| Furniture and vehicles | 24 | €1,249 | €625 | -€625 | -50.0% |
| Financial fixed assets | 28 | €1,172,000 | €1,172,000 | = | 0.0% |
| Current assets | 29/58 | €84,296 | €142,047 | +€57,750 | +68.5% |
| Amounts receivable within one year | 40/41 | €11,230 | €135 | -€11,096 | -98.8% |
| Trade receivables | 40 | €11,096 | - | -€11,096 | |
| Other amounts receivable | 41 | €135 | €135 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,966 | €141,912 | +€68,946 | +94.5% |
| Deferred charges and accrued income | 490/1 | €100 | - | -€100 | |
| Total equity and liabilities | 10/49 | €1,257,546 | €1,314,671 | +€57,126 | +4.5% |
| Equity | 10/15 | €1,241,114 | €1,299,244 | +€58,130 | +4.7% |
| Contributions | 10/11 | €189,200 | €189,200 | = | 0.0% |
| Reserves | 13 | €594,717 | €594,717 | = | 0.0% |
| Distributable reserves | 133 | €594,717 | €594,717 | = | 0.0% |
| Profit (loss) carried forward | 14 | €457,197 | €515,327 | +€58,130 | +12.7% |
| Amounts payable | 17/49 | €16,432 | €15,427 | -€1,005 | -6.1% |
| Amounts payable within one year | 42/48 | €16,432 | €15,427 | -€1,005 | -6.1% |
| Trade debts | 44 | €4,976 | €3,917 | -€1,059 | -21.3% |
| Suppliers | 440/4 | €4,976 | €3,917 | -€1,059 | -21.3% |
| Taxes, remuneration and social security | 45 | €11,456 | €11,510 | +€54 | +0.5% |
| Taxes | 450/3 | €11,456 | €11,510 | +€54 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €625 | = | 0.0% |
| Gross operating margin | 9900 | €37,567 | €13,799 | -€23,769 | -63.3% |
| Operating profit (loss) | 9901 | €36,943 | €13,174 | -€23,769 | -64.3% |
| Financial income | 75/76B | - | €50,000 | +€50,000 | |
| Recurring financial income | 75 | - | €50,000 | +€50,000 | |
| Financial charges | 65/66B | €34 | €44 | +€9 | +27.0% |
| Recurring financial charges | 65 | €34 | €44 | +€9 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €36,908 | €63,130 | +€26,222 | +71.0% |
| Income taxes | 67/77 | €40 | €5,000 | +€4,960 | +12396.9% |
| Profit (loss) for the period | 9904 | €36,868 | €58,130 | +€21,262 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,868 | €58,130 | +€21,262 | +57.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.