JONCKHEERE Consultance: 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 Consultance
Largest movements
- Tangible fixed assets -€24,188
down €24,188 (-5.9%), from €410,018 to €385,830
of which Land and buildings: -€23,988
- Cash +€11,120
up €11,120 (+74.5%), from €14,934 to €26,054
mainly Depreciation (+€24,188) and Tax, wage and social debts (+€1,886)
- Receivables within one year +€5,884
up €5,884 (+18.8%), from €31,307 to €37,191
of which Other amounts receivable: +€6,270
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€4,067
up €4,067 (+18.3%), from €22,172 to €26,238
- Taxes +€1,648
up €1,648 (+59.2%), from €2,783 to €4,431
- Depreciation +€550
up €550 (+2.3%), from €23,639 to €24,188
- Other operating charges +€534
up €534 (+9.2%), from €5,804 to €6,338
- Financial income +€328
up €328 (+22.2%), from €1,477 to €1,806
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 | €467,926 | €460,876 | -€7,050 | -1.5% |
| Fixed assets | 21/28 | €410,018 | €385,830 | -€24,188 | -5.9% |
| Tangible fixed assets | 22/27 | €410,018 | €385,830 | -€24,188 | -5.9% |
| Land and buildings | 22 | €409,522 | €385,534 | -€23,988 | -5.9% |
| Plant, machinery and equipment | 23 | €496 | €296 | -€201 | -40.4% |
| Current assets | 29/58 | €57,907 | €75,046 | +€17,139 | +29.6% |
| Amounts receivable within one year | 40/41 | €31,307 | €37,191 | +€5,884 | +18.8% |
| Trade receivables | 40 | €1,804 | €1,418 | -€386 | -21.4% |
| Other amounts receivable | 41 | €29,502 | €35,772 | +€6,270 | +21.3% |
| Current investments | 50/53 | €10,064 | €10,126 | +€62 | +0.6% |
| Cash at bank and in hand | 54/58 | €14,934 | €26,054 | +€11,120 | +74.5% |
| Deferred charges and accrued income | 490/1 | €1,602 | €1,675 | +€73 | +4.5% |
| Total equity and liabilities | 10/49 | €467,926 | €460,876 | -€7,050 | -1.5% |
| Equity | 10/15 | €396,560 | €393,107 | -€3,453 | -0.9% |
| Contributions | 10/11 | €139,984 | €139,984 | = | 0.0% |
| Reserves | 13 | €256,576 | €253,123 | -€3,453 | -1.3% |
| Non-distributable reserves | 130/1 | €5,335 | €5,335 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,335 | €5,335 | = | 0.0% |
| Tax-exempt reserves | 132 | €208,706 | €198,181 | -€10,525 | -5.0% |
| Distributable reserves | 133 | €42,535 | €49,607 | +€7,072 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €65,793 | €62,284 | -€3,508 | -5.3% |
| Deferred taxes | 168 | €65,793 | €62,284 | -€3,508 | -5.3% |
| Amounts payable | 17/49 | €5,573 | €5,485 | -€89 | -1.6% |
| Amounts payable within one year | 42/48 | €2,188 | €3,815 | +€1,627 | +74.3% |
| Trade debts | 44 | €1,474 | €1,215 | -€259 | -17.6% |
| Suppliers | 440/4 | €1,474 | €1,215 | -€259 | -17.6% |
| Taxes, remuneration and social security | 45 | €715 | €2,600 | +€1,886 | +264% |
| Taxes | 450/3 | €715 | €2,600 | +€1,886 | +264% |
| Accrued charges and deferred income | 492/3 | €3,385 | €1,670 | -€1,715 | -50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,639 | €24,188 | +€550 | +2.3% |
| Other operating charges | 640/8 | €5,804 | €6,338 | +€534 | +9.2% |
| Gross operating margin | 9900 | €22,172 | €26,238 | +€4,067 | +18.3% |
| Operating profit (loss) | 9901 | -€7,271 | -€4,288 | +€2,983 | +41.0% |
| Financial income | 75/76B | €1,477 | €1,806 | +€328 | +22.2% |
| Recurring financial income | 75 | €1,477 | €1,806 | +€328 | +22.2% |
| Financial charges | 65/66B | €60 | €48 | -€13 | -21.1% |
| Recurring financial charges | 65 | €60 | €48 | -€13 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,854 | -€2,530 | +€3,324 | +56.8% |
| Transfer from deferred taxes | 780 | €3,508 | €3,508 | = | 0.0% |
| Income taxes | 67/77 | €2,783 | €4,431 | +€1,648 | +59.2% |
| Profit (loss) for the period | 9904 | -€5,129 | -€3,453 | +€1,676 | +32.7% |
| Transfer from tax-exempt reserves | 789 | €10,525 | €10,525 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,396 | €7,072 | +€1,676 | +31.1% |
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 20 October 2026 via checked.be.