JONKERS & PARTNERS: what changed
Two financial 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.
JONKERS & PARTNERS
Largest movements
- Current investments -€25,000
down €25,000 (-6.6%), from €379,000 to €354,000
- Cash -€22,348
down €22,348 (-73.3%), from €30,490 to €8,142
mainly Other debts (-€49,045) and Debts after one year (-€10,000)
- Tangible fixed assets -€14,593
down €14,593 (-1.5%), from €970,119 to €955,526
of which Land and buildings: -€14,593
- Other debts -€49,045
down €49,045 (-79.4%), from €61,755 to €12,711
- Financial income -€723
down €723 (-37.5%), from €1,926 to €1,203
- Gross operating margin -€437
down €437 (-2.2%), from €20,040 to €19,603
- Depreciation +€405
up €405 (+2.2%), from €18,241 to €18,647
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.
Derived cash bridge
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 | €1,380,673 | €1,318,824 | -€61,849 | -4.5% |
| Fixed assets | 21/28 | €970,119 | €955,526 | -€14,593 | -1.5% |
| Tangible fixed assets | 22/27 | €970,119 | €955,526 | -€14,593 | -1.5% |
| Land and buildings | 22 | €328,842 | €314,248 | -€14,593 | -4.4% |
| Other tangible fixed assets | 26 | €641,277 | €641,277 | = | 0.0% |
| Current assets | 29/58 | €410,554 | €363,298 | -€47,255 | -11.5% |
| Amounts receivable within one year | 40/41 | €451 | €807 | +€356 | +78.9% |
| Other amounts receivable | 41 | €451 | €807 | +€356 | +78.9% |
| Current investments | 50/53 | €379,000 | €354,000 | -€25,000 | -6.6% |
| Cash at bank and in hand | 54/58 | €30,490 | €8,142 | -€22,348 | -73.3% |
| Deferred charges and accrued income | 490/1 | €612 | €349 | -€263 | -43.0% |
| Total equity and liabilities | 10/49 | €1,380,673 | €1,318,824 | -€61,849 | -4.5% |
| Equity | 10/15 | €1,292,111 | €1,289,387 | -€2,724 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €404,330 | €404,330 | = | 0.0% |
| Distributable reserves | 133 | €404,330 | €404,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €869,181 | €866,457 | -€2,724 | -0.3% |
| Amounts payable | 17/49 | €88,562 | €29,437 | -€59,125 | -66.8% |
| Amounts payable after more than one year | 17 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Other amounts payable | 178/9 | €26,667 | €16,667 | -€10,000 | -37.5% |
| Amounts payable within one year | 42/48 | €61,896 | €12,771 | -€49,125 | -79.4% |
| Taxes, remuneration and social security | 45 | €140 | €60 | -€80 | -57.1% |
| Taxes | 450/3 | €140 | €60 | -€80 | -57.1% |
| Other amounts payable | 47/48 | €61,755 | €12,711 | -€49,045 | -79.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,241 | €18,647 | +€405 | +2.2% |
| Other operating charges | 640/8 | €2,983 | €3,073 | +€89 | +3.0% |
| Gross operating margin | 9900 | €20,040 | €19,603 | -€437 | -2.2% |
| Operating profit (loss) | 9901 | -€1,184 | -€2,116 | -€932 | -78.7% |
| Financial income | 75/76B | €1,926 | €1,203 | -€723 | -37.5% |
| Recurring financial income | 75 | €1,926 | €1,203 | -€723 | -37.5% |
| Financial charges | 65/66B | €140 | €145 | +€5 | +3.3% |
| Recurring financial charges | 65 | €140 | €145 | +€5 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €602 | -€1,058 | -€1,659 | |
| Profit (loss) for the period | 9904 | €602 | -€1,058 | -€1,659 | |
| Profit (loss) for the period to be appropriated | 9905 | €602 | -€1,058 | -€1,659 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.