jongen j.: 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.
jongen j.
Largest movements
- Tangible fixed assets -€20,639
down €20,639 (-28.1%), from €73,333 to €52,694
of which Furniture and vehicles: -€17,548
- Cash +€19,230
up €19,230 (+233.1%), from €8,249 to €27,479
mainly Depreciation (+€24,130) and Net result for the year (+€10,414)
- Stocks and contracts +€8,704
up €8,704 (+252.3%), from €3,450 to €12,154
- Receivables within one year -€6,895
down €6,895 (-16.6%), from €41,587 to €34,692
of which Trade receivables: -€13,747
- Deferred charges and accrued income -€1,672
down €1,672 (-92.9%), from €1,800 to €128
- Reserves +€10,414
up €10,414 (+23.3%), from €44,750 to €55,164
- Debts after one year -€8,156
down €8,156 (-48.2%), from €16,926 to €8,770
- Current portion of long-term debt -€4,955
down €4,955 (-37.8%), from €13,111 to €8,156
- Tax, wage and social debts +€4,689
up €4,689 (+107.5%), from €4,363 to €9,052
- Other debts -€3,919
down €3,919 (-13.7%), from €28,515 to €24,596
- Staff costs -€5,970
down €5,970 (-9.9%), from €60,161 to €54,191
- Taxes +€3,787
up €3,787 (+577.9%), from €655 to €4,442
- Depreciation -€3,144
down €3,144 (-11.5%), from €27,274 to €24,130
- Gross operating margin +€2,148
up €2,148 (+2.3%), from €92,518 to €94,666
- Financial income +€1,634
up €1,634 (+127639.1%), from €1 to €1,635
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 | €128,419 | €127,146 | -€1,273 | -1.0% |
| Fixed assets | 21/28 | €73,333 | €52,694 | -€20,639 | -28.1% |
| Tangible fixed assets | 22/27 | €73,333 | €52,694 | -€20,639 | -28.1% |
| Plant, machinery and equipment | 23 | €9,046 | €5,955 | -€3,092 | -34.2% |
| Furniture and vehicles | 24 | €64,286 | €46,739 | -€17,548 | -27.3% |
| Current assets | 29/58 | €55,086 | €74,453 | +€19,367 | +35.2% |
| Stocks and contracts in progress | 3 | €3,450 | €12,154 | +€8,704 | +252.3% |
| Stocks | 30/36 | €3,450 | €12,154 | +€8,704 | +252.3% |
| Amounts receivable within one year | 40/41 | €41,587 | €34,692 | -€6,895 | -16.6% |
| Trade receivables | 40 | €40,282 | €26,535 | -€13,747 | -34.1% |
| Other amounts receivable | 41 | €1,305 | €8,156 | +€6,852 | +525.1% |
| Cash at bank and in hand | 54/58 | €8,249 | €27,479 | +€19,230 | +233.1% |
| Deferred charges and accrued income | 490/1 | €1,800 | €128 | -€1,672 | -92.9% |
| Total equity and liabilities | 10/49 | €128,419 | €127,146 | -€1,273 | -1.0% |
| Equity | 10/15 | €47,250 | €57,664 | +€10,414 | +22.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €44,750 | €55,164 | +€10,414 | +23.3% |
| Distributable reserves | 133 | €44,750 | €55,164 | +€10,414 | +23.3% |
| Amounts payable | 17/49 | €81,169 | €69,482 | -€11,686 | -14.4% |
| Amounts payable after more than one year | 17 | €16,926 | €8,770 | -€8,156 | -48.2% |
| Financial debts | 170/4 | €16,926 | €8,770 | -€8,156 | -48.2% |
| Amounts payable within one year | 42/48 | €64,242 | €58,922 | -€5,321 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €13,111 | €8,156 | -€4,955 | -37.8% |
| Trade debts | 44 | €18,254 | €17,118 | -€1,136 | -6.2% |
| Suppliers | 440/4 | €18,254 | €17,118 | -€1,136 | -6.2% |
| Taxes, remuneration and social security | 45 | €4,363 | €9,052 | +€4,689 | +107.5% |
| Taxes | 450/3 | €4,363 | €9,052 | +€4,689 | +107.5% |
| Other amounts payable | 47/48 | €28,515 | €24,596 | -€3,919 | -13.7% |
| Accrued charges and deferred income | 492/3 | - | €1,790 | +€1,790 | |
| Non-recurring operating income | 76A | - | €8,446 | +€8,446 | |
| Remuneration, social security and pensions | 62 | €60,161 | €54,191 | -€5,970 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,274 | €24,130 | -€3,144 | -11.5% |
| Other operating charges | 640/8 | €1,786 | €2,190 | +€404 | +22.6% |
| Non-recurring operating charges | 66A | €892 | - | -€892 | |
| Gross operating margin | 9900 | €92,518 | €94,666 | +€2,148 | +2.3% |
| Operating profit (loss) | 9901 | €2,404 | €14,154 | +€11,750 | +488.7% |
| Financial income | 75/76B | €1 | €1,635 | +€1,634 | +127639.1% |
| Recurring financial income | 75 | €1 | €1,635 | +€1,634 | +127639.1% |
| Financial charges | 65/66B | €1,392 | €933 | -€459 | -33.0% |
| Recurring financial charges | 65 | €1,392 | €933 | -€459 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €1,014 | €14,856 | +€13,842 | +1365.4% |
| Income taxes | 67/77 | €655 | €4,442 | +€3,787 | +577.9% |
| Profit (loss) for the period | 9904 | €358 | €10,414 | +€10,055 | +2805.0% |
| Profit (loss) for the period to be appropriated | 9905 | €358 | €10,414 | +€10,055 | +2805.0% |
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 3 October 2026 via checked.be.