JONG JUT: what changed
Two fiscal 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.
JONG JUT
Largest movements
- Cash +€6,644
up €6,644 (+6.8%), from €98,205 to €104,849
mainly Net result for the year (+€14,692) and Depreciation (+€8,931)
- Tangible fixed assets +€3,204
up €3,204 (+12.6%), from €25,394 to €28,599
of which Other tangible fixed assets: +€8,987
- Receivables within one year +€3,113
up €3,113 (+49.8%), from €6,251 to €9,364
of which Trade receivables: +€3,194
- Profit (loss) carried forward +€14,692
up €14,692 (+58.1%), from -€25,276 to -€10,584
- Other debts -€7,005
down €7,005 (-14.9%), from €47,008 to €40,003
- Trade debts +€7,000
up €7,000 (+159.0%), from €4,404 to €11,403
- Tax, wage and social debts -€2,635
down €2,635 (-47.8%), from €5,507 to €2,873
of which Taxes: -€3,816
- Staff costs +€6,259
up €6,259 (+1653.0%), from €379 to €6,638
- Gross operating margin +€5,967
up €5,967 (+21.7%), from €27,480 to €33,447
- Other operating charges +€676
up €676 (+32.8%), from €2,058 to €2,734
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.
Cash bridge derived
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 | €134,746 | €146,799 | +€12,053 | +8.9% |
| Fixed assets | 21/28 | €28,472 | €31,735 | +€3,264 | +11.5% |
| Tangible fixed assets | 22/27 | €25,394 | €28,599 | +€3,204 | +12.6% |
| Plant, machinery and equipment | 23 | €5,051 | €2,681 | -€2,370 | -46.9% |
| Furniture and vehicles | 24 | €11,709 | €8,297 | -€3,412 | -29.1% |
| Other tangible fixed assets | 26 | €8,634 | €17,621 | +€8,987 | +104.1% |
| Financial fixed assets | 28 | €3,077 | €3,137 | +€59 | +1.9% |
| Current assets | 29/58 | €106,275 | €115,063 | +€8,789 | +8.3% |
| Stocks and contracts in progress | 3 | €1,350 | €735 | -€615 | -45.6% |
| Stocks | 30/36 | €1,350 | €735 | -€615 | -45.6% |
| Amounts receivable within one year | 40/41 | €6,251 | €9,364 | +€3,113 | +49.8% |
| Trade receivables | 40 | €5,657 | €8,851 | +€3,194 | +56.5% |
| Other amounts receivable | 41 | €594 | €513 | -€81 | -13.7% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €98,205 | €104,849 | +€6,644 | +6.8% |
| Deferred charges and accrued income | 490/1 | €468 | €115 | -€353 | -75.4% |
| Total equity and liabilities | 10/49 | €134,746 | €146,799 | +€12,053 | +8.9% |
| Equity | 10/15 | €77,827 | €92,520 | +€14,692 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| Reserves | 13 | €96,903 | €96,903 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €95,043 | €95,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,276 | -€10,584 | +€14,692 | +58.1% |
| Amounts payable | 17/49 | €56,919 | €54,279 | -€2,639 | -4.6% |
| Amounts payable within one year | 42/48 | €56,919 | €54,279 | -€2,639 | -4.6% |
| Trade debts | 44 | €4,404 | €11,403 | +€7,000 | +159.0% |
| Suppliers | 440/4 | €4,404 | €11,403 | +€7,000 | +159.0% |
| Taxes, remuneration and social security | 45 | €5,507 | €2,873 | -€2,635 | -47.8% |
| Taxes | 450/3 | €5,507 | €1,691 | -€3,816 | -69.3% |
| Remuneration and social security | 454/9 | €0 | €1,181 | +€1,181 | |
| Other amounts payable | 47/48 | €47,008 | €40,003 | -€7,005 | -14.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €379 | €6,638 | +€6,259 | +1653.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,865 | €8,931 | +€67 | +0.8% |
| Other operating charges | 640/8 | €2,058 | €2,734 | +€676 | +32.8% |
| Gross operating margin | 9900 | €27,480 | €33,447 | +€5,967 | +21.7% |
| Operating profit (loss) | 9901 | €16,178 | €15,144 | -€1,034 | -6.4% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €292 | €382 | +€90 | +30.8% |
| Recurring financial charges | 65 | €292 | €382 | +€90 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €15,886 | €14,832 | -€1,054 | -6.6% |
| Income taxes | 67/77 | €245 | €140 | -€104 | -42.7% |
| Profit (loss) for the period | 9904 | €15,642 | €14,692 | -€950 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,642 | €14,692 | -€950 | -6.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.