Jonckheere - Vanparys: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Jonckheere - Vanparys
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Cash -€41,420
down €41,420 (-58.8%), from €70,388 to €28,968
mainly Current investments (-€60,000) and Debts after one year (-€26,772)
- Tangible fixed assets -€31,798
down €31,798 (-8.7%), from €367,526 to €335,728
of which Other tangible fixed assets: -€20,956
- Debts after one year -€26,772
down €26,772 (-7.3%), from €364,818 to €338,046
- Reserves +€17,402
up €17,402 (+126%), from €13,860 to €31,262
of which Distributable reserves: +€17,402
- Trade debts -€11,956
down €11,956 (-74.8%), from €15,989 to €4,034
- Profit (loss) carried forward +€11,024
no longer reported in 2025 (was -€11,024)
- Other debts -€9,783
down €9,783 (-66.0%), from €14,825 to €5,042
- Gross operating margin +€37,278
up €37,278 (+83.6%), from €44,591 to €81,869
- Taxes +€6,332
up €6,332 (+964%), from €657 to €6,989
- Financial charges -€1,439
down €1,439 (-9.6%), from €14,997 to €13,558
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,510 | €454,404 | -€13,105 | -2.8% |
| Fixed assets | 21/28 | €367,526 | €335,728 | -€31,798 | -8.7% |
| Tangible fixed assets | 22/27 | €367,526 | €335,728 | -€31,798 | -8.7% |
| Land and buildings | 22 | €79,673 | €70,804 | -€8,868 | -11.1% |
| Plant, machinery and equipment | 23 | €619 | €479 | -€140 | -22.7% |
| Furniture and vehicles | 24 | €5,617 | €3,784 | -€1,833 | -32.6% |
| Other tangible fixed assets | 26 | €281,617 | €260,661 | -€20,956 | -7.4% |
| Current assets | 29/58 | €99,984 | €118,677 | +€18,693 | +18.7% |
| Amounts receivable within one year | 40/41 | €29,596 | €29,709 | +€113 | +0.4% |
| Trade receivables | 40 | €29,060 | €29,709 | +€649 | +2.2% |
| Other amounts receivable | 41 | €535 | - | -€535 | |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €70,388 | €28,968 | -€41,420 | -58.8% |
| Total equity and liabilities | 10/49 | €467,510 | €454,404 | -€13,105 | -2.8% |
| Equity | 10/15 | €41,436 | €69,862 | +€28,426 | +68.6% |
| Contributions | 10/11 | €38,600 | €38,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €31,262 | +€17,402 | +126% |
| Non-distributable reserves | 130/1 | €3,860 | €3,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,860 | €3,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €27,402 | +€17,402 | +174% |
| Profit (loss) carried forward | 14 | -€11,024 | - | +€11,024 | |
| Amounts payable | 17/49 | €426,074 | €384,542 | -€41,531 | -9.7% |
| Amounts payable after more than one year | 17 | €364,818 | €338,046 | -€26,772 | -7.3% |
| Financial debts | 170/4 | €364,818 | €338,046 | -€26,772 | -7.3% |
| Amounts payable within one year | 42/48 | €61,255 | €46,496 | -€14,759 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €26,772 | €26,772 | = | 0.0% |
| Trade debts | 44 | €15,989 | €4,034 | -€11,956 | -74.8% |
| Suppliers | 440/4 | €15,989 | €4,034 | -€11,956 | -74.8% |
| Taxes, remuneration and social security | 45 | €3,669 | €10,648 | +€6,979 | +190% |
| Taxes | 450/3 | €3,669 | €10,648 | +€6,979 | +190% |
| Other amounts payable | 47/48 | €14,825 | €5,042 | -€9,783 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,104 | €31,798 | -€306 | -1.0% |
| Other operating charges | 640/8 | €2,029 | €1,782 | -€247 | -12.2% |
| Gross operating margin | 9900 | €44,591 | €81,869 | +€37,278 | +83.6% |
| Operating profit (loss) | 9901 | €10,458 | €48,289 | +€37,831 | +362% |
| Financial income | 75/76B | €462 | €684 | +€222 | +48.1% |
| Recurring financial income | 75 | €462 | €684 | +€222 | +48.1% |
| Financial charges | 65/66B | €14,997 | €13,558 | -€1,439 | -9.6% |
| Recurring financial charges | 65 | €14,997 | €13,558 | -€1,439 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,077 | €35,415 | +€39,492 | |
| Income taxes | 67/77 | €657 | €6,989 | +€6,332 | +964% |
| Profit (loss) for the period | 9904 | -€4,733 | €28,426 | +€33,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,733 | €28,426 | +€33,160 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.