JONCKHEERE RAMEN: what changed
What changed
JONCKHEERE RAMEN
NACE 16.230, Manufacture of other builders' carpentry and joinery
filed annual accounts (NBB)
Net result for the year
€13,936
2024 · €28,045-€14,109
Equity
€139,961
2024 · €126,025+€13,936
Cash
€63,396
2024 · €14,546+€48,850
Balance sheet total
€276,278
2024 · €240,836+€35,442
Largest movements
Assets
- Cash +€48,850
up €48,850 (+336%), from €14,546 to €63,396
mainly Depreciation (+€32,611) and Stocks and contracts (+€17,009)
- Stocks and contracts -€17,009
down €17,009 (-14.3%), from €118,591 to €101,582
of which Contracts in progress: -€21,830
Equity and liabilities
- Reserves +€13,936
up €13,936 (+13.2%), from €105,659 to €119,595
- Trade debts +€10,360
up €10,360 (+160%), from €6,489 to €16,850
- Debts after one year +€6,125
up €6,125 (+18.6%), from €32,868 to €38,994
- Current portion of long-term debt +€4,660
up €4,660 (+44.7%), from €10,422 to €15,082
Income statement
- Gross operating margin -€13,467
down €13,467 (-18.6%), from €72,580 to €59,113
- Depreciation +€6,194
up €6,194 (+23.4%), from €26,418 to €32,611
- Taxes -€6,081
down €6,081 (-57.0%), from €10,671 to €4,589
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,045
Gross operating margin
-€13,467
Depreciation
-€6,194
Other operating charges
-€306
Financial income
+€23
Financial charges
-€246
Taxes
+€6,081
Result 2025
€13,936
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€72,241
Investment
-€34,176
Financing
+€10,785
Cash 2024
€14,546
From operations (derived)
+€72,241
Net result for the year
+€13,936
Depreciation
+€32,611
Stocks and contracts
+€17,009
Receivables within one year
-€2,107
Smaller working-capital items
+€111
Trade debts
+€10,360
Other debts
+€321
Investment (derived)
-€34,176
Investment in fixed assets (net)
-€34,176
Financing
+€10,785
Debts after one year
+€6,125
Current portion of long-term debt
+€4,660
Cash 2025
€63,396
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,836 | €276,278 | +€35,442 | +14.7% |
| Fixed assets | 21/28 | €73,735 | €75,300 | +€1,565 | +2.1% |
| Tangible fixed assets | 22/27 | €73,335 | €74,900 | +€1,565 | +2.1% |
| Plant, machinery and equipment | 23 | €17,697 | €34,824 | +€17,128 | +96.8% |
| Furniture and vehicles | 24 | €55,638 | €40,075 | -€15,563 | -28.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €167,101 | €200,978 | +€33,877 | +20.3% |
| Stocks and contracts in progress | 3 | €118,591 | €101,582 | -€17,009 | -14.3% |
| Stocks | 30/36 | €76,081 | €80,902 | +€4,822 | +6.3% |
| Contracts in progress | 37 | €42,510 | €20,680 | -€21,830 | -51.4% |
| Amounts receivable within one year | 40/41 | €29,972 | €32,080 | +€2,107 | +7.0% |
| Trade receivables | 40 | €25,470 | €24,037 | -€1,433 | -5.6% |
| Other amounts receivable | 41 | €4,502 | €8,043 | +€3,541 | +78.6% |
| Cash at bank and in hand | 54/58 | €14,546 | €63,396 | +€48,850 | +336% |
| Deferred charges and accrued income | 490/1 | €3,992 | €3,921 | -€72 | -1.8% |
| Total equity and liabilities | 10/49 | €240,836 | €276,278 | +€35,442 | +14.7% |
| Equity | 10/15 | €126,025 | €139,961 | +€13,936 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,659 | €119,595 | +€13,936 | +13.2% |
| Distributable reserves | 133 | €105,659 | €119,595 | +€13,936 | +13.2% |
| Profit (loss) carried forward | 14 | €1,766 | €1,766 | = | 0.0% |
| Amounts payable | 17/49 | €114,811 | €136,317 | +€21,506 | +18.7% |
| Amounts payable after more than one year | 17 | €32,868 | €38,994 | +€6,125 | +18.6% |
| Financial debts | 170/4 | €32,868 | €38,994 | +€6,125 | +18.6% |
| Amounts payable within one year | 42/48 | €81,943 | €97,323 | +€15,381 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €10,422 | €15,082 | +€4,660 | +44.7% |
| Trade debts | 44 | €6,489 | €16,850 | +€10,360 | +160% |
| Suppliers | 440/4 | €6,489 | €16,850 | +€10,360 | +160% |
| Taxes, remuneration and social security | 45 | €2,080 | €2,119 | +€39 | +1.9% |
| Taxes | 450/3 | €2,080 | €2,119 | +€39 | +1.9% |
| Other amounts payable | 47/48 | €62,952 | €63,273 | +€321 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,418 | €32,611 | +€6,194 | +23.4% |
| Other operating charges | 640/8 | €5,001 | €5,307 | +€306 | +6.1% |
| Gross operating margin | 9900 | €72,580 | €59,113 | -€13,467 | -18.6% |
| Operating profit (loss) | 9901 | €41,162 | €21,194 | -€19,967 | -48.5% |
| Financial income | 75/76B | €3,131 | €3,153 | +€23 | +0.7% |
| Recurring financial income | 75 | €3,131 | €3,153 | +€23 | +0.7% |
| Financial charges | 65/66B | €5,576 | €5,822 | +€246 | +4.4% |
| Recurring financial charges | 65 | €5,576 | €5,822 | +€246 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €38,716 | €18,526 | -€20,190 | -52.2% |
| Income taxes | 67/77 | €10,671 | €4,589 | -€6,081 | -57.0% |
| Profit (loss) for the period | 9904 | €28,045 | €13,936 | -€14,109 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,045 | €13,936 | -€14,109 | -50.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.