JONCKHEERE-SOMERS: 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.
What changed
JONCKHEERE-SOMERS
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€57,322
2024 · €83,766-€26,444
Equity
€453,842
2024 · €396,520+€57,322
Cash
€5,591
2024 · €4,455+€1,136
Balance sheet total
€805,999
2024 · €794,053+€11,945
Largest movements
Assets
- Receivables within one year +€11,642
up €11,642 (+17.3%), from €67,458 to €79,099
Equity and liabilities
- Profit (loss) carried forward +€57,322
up €57,322 (+15.2%), from €376,115 to €433,437
- Debts after one year -€45,029
down €45,029 (-18.0%), from €249,747 to €204,718
Income statement
- Gross operating margin -€24,299
down €24,299 (-20.0%), from €121,434 to €97,135
- Staff costs +€11,249
new in 2025: €11,249
- Taxes -€7,823
down €7,823 (-35.0%), from €22,367 to €14,543
- Financial charges -€1,406
down €1,406 (-9.7%), from €14,533 to €13,127
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.
Result 2024
€83,766
Gross operating margin
-€24,299
Staff costs
-€11,249
Depreciation
-€222
Other operating charges
+€96
Financial charges
+€1,406
Taxes
+€7,823
Result 2025
€57,322
raises the resultlowers the result
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.
From operations
+€45,247
Investment
€0
Financing
-€44,111
Cash 2024
€4,455
From operations (derived)
+€45,247
Net result for the year
+€57,322
Depreciation
+€690
Receivables within one year
-€11,642
Deferred charges and accrued income
+€143
Trade debts
+€541
Tax, wage and social debts
-€1,481
Other debts
+€5,030
Accrued charges and deferred income
-€5,356
Financing
-€44,111
Debts after one year
-€45,029
Current portion of long-term debt
+€918
Cash 2025
€5,591
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €794,053 | €805,999 | +€11,945 | +1.5% |
| Fixed assets | 21/28 | €721,821 | €721,131 | -€690 | -0.1% |
| Tangible fixed assets | 22/27 | €3,866 | €3,176 | -€690 | -17.8% |
| Plant, machinery and equipment | 23 | €3,866 | €3,176 | -€690 | -17.8% |
| Financial fixed assets | 28 | €717,955 | €717,955 | = | 0.0% |
| Current assets | 29/58 | €72,233 | €84,868 | +€12,635 | +17.5% |
| Amounts receivable within one year | 40/41 | €67,458 | €79,099 | +€11,642 | +17.3% |
| Other amounts receivable | 41 | €67,458 | €79,099 | +€11,642 | +17.3% |
| Cash at bank and in hand | 54/58 | €4,455 | €5,591 | +€1,136 | +25.5% |
| Deferred charges and accrued income | 490/1 | €320 | €178 | -€143 | -44.5% |
| Total equity and liabilities | 10/49 | €794,053 | €805,999 | +€11,945 | +1.5% |
| Equity | 10/15 | €396,520 | €453,842 | +€57,322 | +14.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376,115 | €433,437 | +€57,322 | +15.2% |
| Amounts payable | 17/49 | €397,533 | €352,156 | -€45,377 | -11.4% |
| Amounts payable after more than one year | 17 | €249,747 | €204,718 | -€45,029 | -18.0% |
| Financial debts | 170/4 | €249,747 | €204,718 | -€45,029 | -18.0% |
| Amounts payable within one year | 42/48 | €136,469 | €141,477 | +€5,008 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €44,111 | €45,029 | +€918 | +2.1% |
| Trade debts | 44 | €9 | €550 | +€541 | +6,329% |
| Suppliers | 440/4 | €9 | €550 | +€541 | +6,329% |
| Taxes, remuneration and social security | 45 | €10,661 | €9,180 | -€1,481 | -13.9% |
| Taxes | 450/3 | €10,661 | €9,180 | -€1,481 | -13.9% |
| Other amounts payable | 47/48 | €81,688 | €86,718 | +€5,030 | +6.2% |
| Accrued charges and deferred income | 492/3 | €11,318 | €5,962 | -€5,356 | -47.3% |
| Remuneration, social security and pensions | 62 | - | €11,249 | +€11,249 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €690 | +€222 | +47.5% |
| Other operating charges | 640/8 | €301 | €204 | -€96 | -32.1% |
| Gross operating margin | 9900 | €121,434 | €97,135 | -€24,299 | -20.0% |
| Operating profit (loss) | 9901 | €120,666 | €84,993 | -€35,673 | -29.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €14,533 | €13,127 | -€1,406 | -9.7% |
| Recurring financial charges | 65 | €14,533 | €13,127 | -€1,406 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €106,133 | €71,865 | -€34,267 | -32.3% |
| Income taxes | 67/77 | €22,367 | €14,543 | -€7,823 | -35.0% |
| Profit (loss) for the period | 9904 | €83,766 | €57,322 | -€26,444 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,766 | €57,322 | -€26,444 | -31.6% |
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 30 October 2026 via checked.be.