JONGENELEN ENGINEERING AND PROGRAMMING SERVICES: 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.
JONGENELEN ENGINEERING AND PROGRAMMING SERVICES
Largest movements
- Receivables within one year -€15,209
down €15,209 (-26.6%), from €57,097 to €41,888
of which Trade receivables: -€15,513
- Tangible fixed assets -€7,026
down €7,026 (-24.4%), from €28,779 to €21,753
of which Furniture and vehicles: -€5,039
- Deferred charges and accrued income -€5,449
down €5,449 (-17.4%), from €31,240 to €25,792
- Tax, wage and social debts -€27,480
down €27,480 (-52.2%), from €52,659 to €25,179
of which Taxes: -€22,073
- Profit (loss) carried forward +€15,952
up €15,952 (+26.7%), from -€59,742 to -€43,790
- Other debts -€7,636
down €7,636 (-10.9%), from €70,156 to €62,520
- Current portion of long-term debt -€5,941
down €5,941 (-100.0%), from €5,941 to €0
- Trade debts -€5,562
down €5,562 (-34.9%), from €15,923 to €10,360
- Financial charges -€56,804
down €56,804 (-93.5%), from €60,742 to €3,938
- Gross operating margin +€25,766
up €25,766 (+25.2%), from €102,253 to €128,019
- Depreciation -€9,720
down €9,720 (-54.3%), from €17,904 to €8,184
- Staff costs +€6,403
up €6,403 (+7.0%), from €90,985 to €97,388
- Other operating charges -€3,115
down €3,115 (-61.9%), from €5,035 to €1,920
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,106 | €91,422 | -€27,684 | -23.2% |
| Fixed assets | 21/28 | €30,769 | €23,743 | -€7,026 | -22.8% |
| Tangible fixed assets | 22/27 | €28,779 | €21,753 | -€7,026 | -24.4% |
| Plant, machinery and equipment | 23 | €1,336 | €1,707 | +€371 | +27.8% |
| Furniture and vehicles | 24 | €10,605 | €5,566 | -€5,039 | -47.5% |
| Other tangible fixed assets | 26 | €16,839 | €14,480 | -€2,359 | -14.0% |
| Financial fixed assets | 28 | €1,990 | €1,990 | = | 0.0% |
| Current assets | 29/58 | €88,337 | €67,679 | -€20,658 | -23.4% |
| Amounts receivable within one year | 40/41 | €57,097 | €41,888 | -€15,209 | -26.6% |
| Trade receivables | 40 | €57,097 | €41,584 | -€15,513 | -27.2% |
| Other amounts receivable | 41 | €0 | €304 | +€304 | |
| Deferred charges and accrued income | 490/1 | €31,240 | €25,792 | -€5,449 | -17.4% |
| Total equity and liabilities | 10/49 | €119,106 | €91,422 | -€27,684 | -23.2% |
| Equity | 10/15 | -€29,225 | -€13,273 | +€15,952 | +54.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €30,017 | €30,017 | = | 0.0% |
| Distributable reserves | 133 | €30,017 | €30,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,742 | -€43,790 | +€15,952 | +26.7% |
| Amounts payable | 17/49 | €148,331 | €104,695 | -€43,636 | -29.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €148,331 | €104,695 | -€43,636 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €5,941 | €0 | -€5,941 | -100.0% |
| Financial debts | 43 | €3,653 | €6,635 | +€2,983 | +81.6% |
| Credit institutions | 430/8 | €3,653 | €6,635 | +€2,983 | +81.6% |
| Trade debts | 44 | €15,923 | €10,360 | -€5,562 | -34.9% |
| Suppliers | 440/4 | €15,923 | €10,360 | -€5,562 | -34.9% |
| Taxes, remuneration and social security | 45 | €52,659 | €25,179 | -€27,480 | -52.2% |
| Taxes | 450/3 | €34,429 | €12,356 | -€22,073 | -64.1% |
| Remuneration and social security | 454/9 | €18,230 | €12,823 | -€5,408 | -29.7% |
| Other amounts payable | 47/48 | €70,156 | €62,520 | -€7,636 | -10.9% |
| Remuneration, social security and pensions | 62 | €90,985 | €97,388 | +€6,403 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,904 | €8,184 | -€9,720 | -54.3% |
| Other operating charges | 640/8 | €5,035 | €1,920 | -€3,115 | -61.9% |
| Gross operating margin | 9900 | €102,253 | €128,019 | +€25,766 | +25.2% |
| Operating profit (loss) | 9901 | -€11,672 | €20,526 | +€32,198 | |
| Financial income | 75/76B | €45 | €0 | -€45 | -100.0% |
| Recurring financial income | 75 | €45 | €0 | -€45 | -100.0% |
| Financial charges | 65/66B | €60,742 | €3,938 | -€56,804 | -93.5% |
| Recurring financial charges | 65 | €60,742 | €3,938 | -€56,804 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | -€72,369 | €16,588 | +€88,957 | |
| Income taxes | 67/77 | €648 | €636 | -€12 | -1.9% |
| Profit (loss) for the period | 9904 | -€73,017 | €15,952 | +€88,969 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,017 | €15,952 | +€88,969 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.