JONG SPIRITS INVEST: what changed
JONG SPIRITS INVEST
Largest movements
- 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
- 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
- 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
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 | €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% |
Next steps
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.