JONCKHEERE@Home: 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@Home
Largest movements
- Tangible fixed assets +€857,482
up €857,482 (+83.7%), from €1.0m to €1.9m
of which Plant, machinery and equipment: +€650,392
- Receivables within one year +€267,884
new in 2025: €267,884
of which Trade receivables: +€235,125
- Cash +€175,048
up €175,048 (+330%), from €53,019 to €228,067
mainly Contributions, distributions and other (+€1.2m) and Depreciation (+€157,798)
- Reserves +€1.1m
new in 2025: €1.1m
of which Distributable reserves: +€1.1m
- Profit (loss) carried forward +€187,759
up €187,759, from -€70,397 to €117,361
- Accrued charges and deferred income +€93,488
up €93,488 (+3,923%), from €2,383 to €95,871
- Trade debts -€66,624
down €66,624 (-87.3%), from €76,358 to €9,734
- Other debts -€58,274
down €58,274 (-9.1%), from €638,015 to €579,741
- Gross operating margin +€351,674
up €351,674, from -€43,920 to €307,755
- Depreciation +€152,650
up €152,650 (+2,965%), from €5,148 to €157,798
- Purchases and services -€43,920
no longer reported in 2025 (was €43,920)
- Taxes +€4,510
up €4,510 (+902%), from €500 to €5,010
- Financial charges +€3,142
up €3,142 (+16.1%), from €19,469 to €22,611
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 | €1,078,947 | €2,378,006 | +€1.3m | +120% |
| Fixed assets | 21/28 | €1,024,270 | €1,881,752 | +€857,482 | +83.7% |
| Tangible fixed assets | 22/27 | €1,024,270 | €1,881,752 | +€857,482 | +83.7% |
| Land and buildings | 22 | €904,711 | €1,036,251 | +€131,540 | +14.5% |
| Plant, machinery and equipment | 23 | €119,560 | €769,952 | +€650,392 | +544% |
| Furniture and vehicles | 24 | - | €75,549 | +€75,549 | |
| Current assets | 29/58 | €54,677 | €496,254 | +€441,577 | +808% |
| Amounts receivable within one year | 40/41 | - | €267,884 | +€267,884 | |
| Trade receivables | 40 | - | €235,125 | +€235,125 | |
| Other amounts receivable | 41 | - | €32,759 | +€32,759 | |
| Cash at bank and in hand | 54/58 | €53,019 | €228,067 | +€175,048 | +330% |
| Deferred charges and accrued income | 490/1 | €1,657 | €303 | -€1,354 | -81.7% |
| Total equity and liabilities | 10/49 | €1,078,947 | €2,378,006 | +€1.3m | +120% |
| Equity | 10/15 | -€20,397 | €1,316,430 | +€1.3m | |
| Contributions | 10/11 | €50,000 | €65,352 | +€15,352 | +30.7% |
| Reserves | 13 | - | €1,133,717 | +€1.1m | |
| Non-distributable reserves | 130/1 | - | €1,535 | +€1,535 | |
| Reserves not available under the articles | 1311 | - | €1,535 | +€1,535 | |
| Distributable reserves | 133 | - | €1,132,182 | +€1.1m | |
| Profit (loss) carried forward | 14 | -€70,397 | €117,361 | +€187,759 | |
| Amounts payable | 17/49 | €1,099,344 | €1,061,576 | -€37,768 | -3.4% |
| Amounts payable after more than one year | 17 | €347,012 | €328,914 | -€18,098 | -5.2% |
| Financial debts | 170/4 | €347,012 | €328,914 | -€18,098 | -5.2% |
| Amounts payable within one year | 42/48 | €749,949 | €636,791 | -€113,158 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €35,576 | €47,316 | +€11,740 | +33.0% |
| Trade debts | 44 | €76,358 | €9,734 | -€66,624 | -87.3% |
| Suppliers | 440/4 | €76,358 | €9,734 | -€66,624 | -87.3% |
| Other amounts payable | 47/48 | €638,015 | €579,741 | -€58,274 | -9.1% |
| Accrued charges and deferred income | 492/3 | €2,383 | €95,871 | +€93,488 | +3,923% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,920 | - | -€43,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,148 | €157,798 | +€152,650 | +2,965% |
| Other operating charges | 640/8 | €1,360 | €1,919 | +€559 | +41.1% |
| Gross operating margin | 9900 | -€43,920 | €307,755 | +€351,674 | |
| Operating profit (loss) | 9901 | -€50,428 | €148,038 | +€198,466 | |
| Financial income | 75/76B | - | €211 | +€211 | |
| Recurring financial income | 75 | - | €211 | +€211 | |
| Financial charges | 65/66B | €19,469 | €22,611 | +€3,142 | +16.1% |
| Recurring financial charges | 65 | €19,469 | €22,611 | +€3,142 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,897 | €125,638 | +€195,536 | |
| Income taxes | 67/77 | €500 | €5,010 | +€4,510 | +902% |
| Profit (loss) for the period | 9904 | -€70,397 | €120,628 | +€191,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70,397 | €120,628 | +€191,026 |
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 18 October 2026 via checked.be.