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JONG SPIRITS INVEST: what changed

What changed

JONG SPIRITS INVEST

BE 0715.967.589
NACE 82.990, Other business support services
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€140,107
2024 · €86,897+€53,211
Equity
€18,600
2024 · €243,862-€225,262
Cash
€58,154
2024 · €292,669-€234,515
Balance sheet total
€584,540
2024 · €446,757+€137,783

Largest movements

2024 to 2025
Assets
  • Current investments +€412,500

    new in 2025: €412,500

  • Cash -€234,515

    down €234,515 (-80.1%), from €292,669 to €58,154

    mainly Current investments (-€412,500) and Contributions, distributions and other (-€365,369)

  • Receivables within one year -€33,407

    down €33,407 (-37.5%), from €89,096 to €55,690

    of which Trade receivables: -€33,407

  • Tangible fixed assets -€6,655

    down €6,655 (-10.3%), from €64,331 to €57,675

    of which Furniture and vehicles: -€5,835

Equity and liabilities
  • Other debts +€308,775

    up €308,775 (+804%), from €38,390 to €347,165

  • Reserves -€225,262

    no longer reported in 2025 (was €225,262)

  • Advances received +€43,662

    up €43,662 (+34.7%), from €125,900 to €169,562

  • Trade debts +€11,493

    new in 2025: €11,493

Income statement
  • Gross operating margin +€81,916

    up €81,916 (+66.1%), from €123,910 to €205,826

  • Taxes +€23,861

    up €23,861 (+88.5%), from €26,956 to €50,816

  • Financial income -€2,578

    down €2,578 (-43.2%), from €5,973 to €3,395

  • Depreciation +€2,491

    up €2,491 (+16.4%), from €15,188 to €17,679

Change in the result, 2024 to 2025

effect on the result

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 €86,897
Gross operating margin +€81,916
Depreciation -€2,491
Other operating charges -€14
Financial income -€2,578
Financial charges +€239
Taxes -€23,861
Result 2025 €140,107
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€554,378
Investment -€423,524
Financing -€365,369
Cash 2024 €292,669
Net result for the year +€140,107
Depreciation +€17,679
Receivables within one year +€33,407
Smaller working-capital items -€745
Trade debts +€11,493
Advances received +€43,662
Other debts +€308,775
Investment in fixed assets (net) -€11,024
Current investments -€412,500
Contributions, distributions and other -€365,369
Cash 2025 €58,154
brings cash intakes cash out
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €446,757 €584,540 +€137,783 +30.8%
Fixed assets 21/28 €64,331 €57,675 -€6,655 -10.3%
Tangible fixed assets 22/27 €64,331 €57,675 -€6,655 -10.3%
Plant, machinery and equipment 23 €1,548 €2,285 +€737 +47.6%
Furniture and vehicles 24 €49,419 €43,583 -€5,835 -11.8%
Other tangible fixed assets 26 €13,364 €11,808 -€1,557 -11.6%
Current assets 29/58 €382,426 €526,864 +€144,438 +37.8%
Amounts receivable within one year 40/41 €89,096 €55,690 -€33,407 -37.5%
Trade receivables 40 €86,052 €52,645 -€33,407 -38.8%
Other amounts receivable 41 €3,044 €3,044 = 0.0%
Current investments 50/53 - €412,500 +€412,500
Cash at bank and in hand 54/58 €292,669 €58,154 -€234,515 -80.1%
Deferred charges and accrued income 490/1 €661 €520 -€141 -21.3%
Total equity and liabilities 10/49 €446,757 €584,540 +€137,783 +30.8%
Equity 10/15 €243,862 €18,600 -€225,262 -92.4%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €225,262 - -€225,262
Distributable reserves 133 €225,262 - -€225,262
Amounts payable 17/49 €202,895 €565,940 +€363,045 +179%
Amounts payable within one year 42/48 €202,895 €565,940 +€363,045 +179%
Trade debts 44 - €11,493 +€11,493
Suppliers 440/4 - €11,493 +€11,493
Advances received on contracts in progress 46 €125,900 €169,562 +€43,662 +34.7%
Taxes, remuneration and social security 45 €38,605 €37,720 -€885 -2.3%
Taxes 450/3 €38,605 €37,720 -€885 -2.3%
Other amounts payable 47/48 €38,390 €347,165 +€308,775 +804%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €15,188 €17,679 +€2,491 +16.4%
Other operating charges 640/8 €505 €520 +€14 +2.8%
Gross operating margin 9900 €123,910 €205,826 +€81,916 +66.1%
Operating profit (loss) 9901 €108,217 €187,628 +€79,411 +73.4%
Financial income 75/76B €5,973 €3,395 -€2,578 -43.2%
Recurring financial income 75 €5,973 €3,395 -€2,578 -43.2%
Financial charges 65/66B €338 €99 -€239 -70.8%
Recurring financial charges 65 €338 €99 -€239 -70.8%
Profit (loss) for the period before taxes 9903 €113,852 €190,924 +€77,072 +67.7%
Income taxes 67/77 €26,956 €50,816 +€23,861 +88.5%
Profit (loss) for the period 9904 €86,897 €140,107 +€53,211 +61.2%
Profit (loss) for the period to be appropriated 9905 €86,897 €140,107 +€53,211 +61.2%
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 3 November 2026 via checked.be.