JONCKHEERE GDP: 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 GDP
Largest movements
- Cash +€10,083
up €10,083 (+35.7%), from €28,230 to €38,313
mainly Other debts (+€12,067) and Stocks and contracts (+€6,321)
- Stocks and contracts -€6,321
down €6,321 (-4.7%), from €135,256 to €128,935
- Tangible fixed assets -€4,968
down €4,968 (-28.3%), from €17,564 to €12,596
of which Other tangible fixed assets: -€4,049
- Receivables within one year -€3,167
down €3,167 (-22.7%), from €13,927 to €10,760
of which Other amounts receivable: -€2,854
- Current portion of long-term debt -€13,296
down €13,296 (-61.3%), from €21,696 to €8,400
- Other debts +€12,067
up €12,067 (+6.6%), from €182,982 to €195,049
- Tax, wage and social debts -€4,240
down €4,240 (-59.2%), from €7,162 to €2,923
of which Remuneration and social security: -€4,184
- Profit (loss) carried forward +€2,810
up €2,810 (+3.8%), from -€74,522 to -€71,712
- Trade debts -€2,485
down €2,485 (-42.0%), from €5,918 to €3,433
- Gross operating margin -€42,747
down €42,747 (-42.2%), from €101,317 to €58,570
- Staff costs -€26,583
down €26,583 (-40.0%), from €66,494 to €39,911
- Depreciation -€12,702
down €12,702 (-71.9%), from €17,670 to €4,968
- Other operating charges -€4,174
down €4,174 (-43.0%), from €9,706 to €5,531
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 | €197,012 | €192,286 | -€4,726 | -2.4% |
| Fixed assets | 21/28 | €17,564 | €12,596 | -€4,968 | -28.3% |
| Tangible fixed assets | 22/27 | €17,564 | €12,596 | -€4,968 | -28.3% |
| Plant, machinery and equipment | 23 | €7,054 | €6,300 | -€754 | -10.7% |
| Furniture and vehicles | 24 | €291 | €126 | -€165 | -56.8% |
| Other tangible fixed assets | 26 | €10,220 | €6,171 | -€4,049 | -39.6% |
| Current assets | 29/58 | €179,448 | €179,689 | +€242 | +0.1% |
| Stocks and contracts in progress | 3 | €135,256 | €128,935 | -€6,321 | -4.7% |
| Stocks | 30/36 | €135,256 | €128,935 | -€6,321 | -4.7% |
| Amounts receivable within one year | 40/41 | €13,927 | €10,760 | -€3,167 | -22.7% |
| Trade receivables | 40 | €2,298 | €1,984 | -€314 | -13.6% |
| Other amounts receivable | 41 | €11,629 | €8,775 | -€2,854 | -24.5% |
| Cash at bank and in hand | 54/58 | €28,230 | €38,313 | +€10,083 | +35.7% |
| Deferred charges and accrued income | 490/1 | €2,035 | €1,681 | -€354 | -17.4% |
| Total equity and liabilities | 10/49 | €197,012 | €192,286 | -€4,726 | -2.4% |
| Equity | 10/15 | -€34,829 | -€32,020 | +€2,810 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,093 | €21,093 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,854 | €8,854 | = | 0.0% |
| Distributable reserves | 133 | €10,379 | €10,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,522 | -€71,712 | +€2,810 | +3.8% |
| Amounts payable | 17/49 | €231,841 | €224,305 | -€7,536 | -3.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €231,841 | €224,305 | -€7,536 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €21,696 | €8,400 | -€13,296 | -61.3% |
| Financial debts | 43 | €14,083 | €14,485 | +€402 | +2.9% |
| Credit institutions | 430/8 | €14,083 | €14,485 | +€402 | +2.9% |
| Trade debts | 44 | €5,918 | €3,433 | -€2,485 | -42.0% |
| Suppliers | 440/4 | €5,918 | €3,433 | -€2,485 | -42.0% |
| Advances received on contracts in progress | 46 | - | €16 | +€16 | |
| Taxes, remuneration and social security | 45 | €7,162 | €2,923 | -€4,240 | -59.2% |
| Taxes | 450/3 | €949 | €893 | -€56 | -5.9% |
| Remuneration and social security | 454/9 | €6,214 | €2,030 | -€4,184 | -67.3% |
| Other amounts payable | 47/48 | €182,982 | €195,049 | +€12,067 | +6.6% |
| Remuneration, social security and pensions | 62 | €66,494 | €39,911 | -€26,583 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,670 | €4,968 | -€12,702 | -71.9% |
| Other operating charges | 640/8 | €9,706 | €5,531 | -€4,174 | -43.0% |
| Gross operating margin | 9900 | €101,317 | €58,570 | -€42,747 | -42.2% |
| Operating profit (loss) | 9901 | €7,447 | €8,160 | +€713 | +9.6% |
| Financial income | 75/76B | €15 | €58 | +€43 | +287% |
| Recurring financial income | 75 | €15 | €58 | +€43 | +287% |
| Financial charges | 65/66B | €5,728 | €5,408 | -€319 | -5.6% |
| Recurring financial charges | 65 | €5,728 | €5,408 | -€319 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,735 | €2,810 | +€1,075 | +62.0% |
| Profit (loss) for the period | 9904 | €1,735 | €2,810 | +€1,075 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,735 | €2,810 | +€1,075 | +62.0% |
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 27 October 2026 via checked.be.