JONCKHEERE LOGISTIC: 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 LOGISTIC
Largest movements
- Cash -€60,276
down €60,276 (-53.0%), from €113,685 to €53,409
mainly Trade debts (-€43,299) and Investment in fixed assets (net) (-€36,000)
- Current investments +€31,560
up €31,560 (+3.8%), from €839,220 to €870,779
- Receivables within one year +€30,642
up €30,642 (+250%), from €12,272 to €42,914
of which Trade receivables: +€36,344
- Tangible fixed assets -€19,400
down €19,400 (-14.0%), from €138,838 to €119,438
of which Plant, machinery and equipment: -€45,974
- Trade debts -€43,299
down €43,299 (-59.9%), from €72,279 to €28,980
- Reserves +€30,000
up €30,000 (+2.5%), from €1.2m to €1.2m
- Financial income +€17,173
up €17,173 (+171%), from €10,046 to €27,219
- Depreciation -€11,816
down €11,816 (-17.6%), from €67,216 to €55,400
- Taxes +€6,985
up €6,985 (+2,397%), from €291 to €7,276
- Gross operating margin +€5,907
up €5,907 (+8.2%), from €71,863 to €77,770
- Financial charges +€4,940
up €4,940 (+93.5%), from -€5,284 to -€344
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 | €1,258,064 | €1,254,617 | -€3,447 | -0.3% |
| Fixed assets | 21/28 | €138,838 | €119,438 | -€19,400 | -14.0% |
| Tangible fixed assets | 22/27 | €138,838 | €119,438 | -€19,400 | -14.0% |
| Plant, machinery and equipment | 23 | €137,949 | €91,975 | -€45,974 | -33.3% |
| Furniture and vehicles | 24 | €889 | €27,463 | +€26,574 | +2,988% |
| Current assets | 29/58 | €1,119,226 | €1,135,179 | +€15,953 | +1.4% |
| Stocks and contracts in progress | 3 | €153,230 | €162,892 | +€9,662 | +6.3% |
| Stocks | 30/36 | €153,230 | €162,892 | +€9,662 | +6.3% |
| Amounts receivable within one year | 40/41 | €12,272 | €42,914 | +€30,642 | +250% |
| Trade receivables | 40 | - | €36,344 | +€36,344 | |
| Other amounts receivable | 41 | €12,272 | €6,570 | -€5,702 | -46.5% |
| Current investments | 50/53 | €839,220 | €870,779 | +€31,560 | +3.8% |
| Cash at bank and in hand | 54/58 | €113,685 | €53,409 | -€60,276 | -53.0% |
| Deferred charges and accrued income | 490/1 | €820 | €5,185 | +€4,364 | +532% |
| Total equity and liabilities | 10/49 | €1,258,064 | €1,254,617 | -€3,447 | -0.3% |
| Equity | 10/15 | €1,179,445 | €1,218,598 | +€39,153 | +3.3% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €1,181,004 | €1,211,004 | +€30,000 | +2.5% |
| Distributable reserves | 133 | €1,181,004 | €1,211,004 | +€30,000 | +2.5% |
| Profit (loss) carried forward | 14 | -€34,559 | -€25,406 | +€9,153 | +26.5% |
| Amounts payable | 17/49 | €78,619 | €36,019 | -€42,600 | -54.2% |
| Amounts payable within one year | 42/48 | €78,619 | €36,019 | -€42,600 | -54.2% |
| Trade debts | 44 | €72,279 | €28,980 | -€43,299 | -59.9% |
| Suppliers | 440/4 | €72,279 | €28,980 | -€43,299 | -59.9% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €1,500 | €6,000 | +€4,500 | +300% |
| Taxes | 450/3 | €300 | €3,600 | +€3,300 | +1,100% |
| Remuneration and social security | 454/9 | €1,200 | €2,400 | +€1,200 | +100% |
| Other amounts payable | 47/48 | €2,340 | €1,040 | -€1,300 | -55.6% |
| Non-recurring operating income | 76A | €53,000 | €28,826 | -€24,174 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,216 | €55,400 | -€11,816 | -17.6% |
| Other operating charges | 640/8 | €2,987 | €3,504 | +€517 | +17.3% |
| Gross operating margin | 9900 | €71,863 | €77,770 | +€5,907 | +8.2% |
| Operating profit (loss) | 9901 | €1,660 | €18,866 | +€17,206 | +1,036% |
| Financial income | 75/76B | €10,046 | €27,219 | +€17,173 | +171% |
| Recurring financial income | 75 | €10,046 | €27,219 | +€17,173 | +171% |
| Financial charges | 65/66B | -€5,284 | -€344 | +€4,940 | +93.5% |
| Recurring financial charges | 65 | -€5,284 | -€344 | +€4,940 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €16,990 | €46,429 | +€29,439 | +173% |
| Income taxes | 67/77 | €291 | €7,276 | +€6,985 | +2,397% |
| Profit (loss) for the period | 9904 | €16,698 | €39,153 | +€22,454 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €16,698 | €39,153 | +€22,454 | +134% |
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 23 October 2026 via checked.be.