JONCKPARK: 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.
JONCKPARK
Largest movements
- Receivables within one year -€99,978
down €99,978 (-42.6%), from €234,660 to €134,682
of which Other amounts receivable: -€115,095
- Tangible fixed assets -€81,172
down €81,172 (-4.0%), from €2.0m to €1.9m
of which Land and buildings: -€143,448
- Debts after one year -€195,383
down €195,383 (-20.7%), from €944,444 to €749,061
- Other debts -€114,567
down €114,567 (-92.9%), from €123,297 to €8,729
- Tax, wage and social debts +€98,723
up €98,723 (+1,088%), from €9,072 to €107,795
of which Taxes: +€97,081
- Reserves +€50,000
up €50,000 (+10.0%), from €500,017 to €550,017
of which Distributable reserves: +€50,000
- Profit (loss) carried forward -€34,038
down €34,038 (-73.1%), from €46,562 to €12,524
- Other operating charges +€37,913
up €37,913 (+21.2%), from €178,434 to €216,347
- Depreciation +€18,354
up €18,354 (+7.5%), from €243,358 to €261,712
- Gross operating margin -€9,124
down €9,124 (-1.6%), from €560,434 to €551,310
- Financial charges -€6,996
down €6,996 (-13.9%), from €50,388 to €43,392
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 | €2,256,199 | €2,076,425 | -€179,774 | -8.0% |
| Fixed assets | 21/28 | €2,008,020 | €1,926,848 | -€81,172 | -4.0% |
| Tangible fixed assets | 22/27 | €2,008,020 | €1,926,848 | -€81,172 | -4.0% |
| Land and buildings | 22 | €1,997,755 | €1,854,307 | -€143,448 | -7.2% |
| Furniture and vehicles | 24 | €10,265 | €72,541 | +€62,276 | +607% |
| Current assets | 29/58 | €248,179 | €149,577 | -€98,602 | -39.7% |
| Amounts receivable within one year | 40/41 | €234,660 | €134,682 | -€99,978 | -42.6% |
| Trade receivables | 40 | €90,983 | €106,100 | +€15,116 | +16.6% |
| Other amounts receivable | 41 | €143,677 | €28,582 | -€115,095 | -80.1% |
| Cash at bank and in hand | 54/58 | - | €900 | +€900 | |
| Deferred charges and accrued income | 490/1 | €13,519 | €13,995 | +€476 | +3.5% |
| Total equity and liabilities | 10/49 | €2,256,199 | €2,076,425 | -€179,774 | -8.0% |
| Equity | 10/15 | €730,855 | €728,442 | -€2,413 | -0.3% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €500,017 | €550,017 | +€50,000 | +10.0% |
| Non-distributable reserves | 130/1 | €17 | €17 | = | 0.0% |
| Other | 1319 | €17 | €17 | = | 0.0% |
| Distributable reserves | 133 | €500,000 | €550,000 | +€50,000 | +10.0% |
| Profit (loss) carried forward | 14 | €46,562 | €12,524 | -€34,038 | -73.1% |
| Investment grants | 15 | €165,375 | €147,000 | -€18,375 | -11.1% |
| Amounts payable | 17/49 | €1,525,344 | €1,347,984 | -€177,361 | -11.6% |
| Amounts payable after more than one year | 17 | €944,444 | €749,061 | -€195,383 | -20.7% |
| Financial debts | 170/4 | €944,444 | €749,061 | -€195,383 | -20.7% |
| Amounts payable within one year | 42/48 | €419,933 | €413,609 | -€6,324 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €203,044 | €195,383 | -€7,661 | -3.8% |
| Trade debts | 44 | €84,520 | €101,702 | +€17,182 | +20.3% |
| Suppliers | 440/4 | €84,520 | €101,702 | +€17,182 | +20.3% |
| Taxes, remuneration and social security | 45 | €9,072 | €107,795 | +€98,723 | +1,088% |
| Taxes | 450/3 | €98 | €97,179 | +€97,081 | +98,911% |
| Remuneration and social security | 454/9 | €8,974 | €10,616 | +€1,641 | +18.3% |
| Other amounts payable | 47/48 | €123,297 | €8,729 | -€114,567 | -92.9% |
| Accrued charges and deferred income | 492/3 | €160,967 | €185,313 | +€24,346 | +15.1% |
| Non-recurring operating income | 76A | €15,609 | €10,829 | -€4,780 | -30.6% |
| Remuneration, social security and pensions | 62 | €33,375 | €32,562 | -€813 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243,358 | €261,712 | +€18,354 | +7.5% |
| Other operating charges | 640/8 | €178,434 | €216,347 | +€37,913 | +21.2% |
| Gross operating margin | 9900 | €560,434 | €551,310 | -€9,124 | -1.6% |
| Operating profit (loss) | 9901 | €105,267 | €40,689 | -€64,578 | -61.3% |
| Financial income | 75/76B | €191 | €289 | +€99 | +51.7% |
| Recurring financial income | 75 | €191 | €289 | +€99 | +51.7% |
| Financial charges | 65/66B | €50,388 | €43,392 | -€6,996 | -13.9% |
| Recurring financial charges | 65 | €50,388 | €43,392 | -€6,996 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €55,070 | -€2,413 | -€57,483 | |
| Transfer from deferred taxes | 780 | €18,375 | €18,375 | = | 0.0% |
| Income taxes | 67/77 | €557 | - | -€557 | |
| Profit (loss) for the period | 9904 | €72,888 | €15,962 | -€56,926 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,888 | €15,962 | -€56,926 | -78.1% |
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 24 October 2026 via checked.be.