JONKERS & PARTNERS: 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.
JONKERS & PARTNERS
Largest movements
- Cash +€67,123
up €67,123 (+454.6%), from €14,764 to €81,887
mainly Net result for the year (+€126,419) and Receivables within one year (+€26,858)
- Tangible fixed assets +€61,962
up €61,962 (+3599.0%), from €1,722 to €63,684
of which Furniture and vehicles: +€59,528
- Current investments +€30,000
up €30,000 (+66.7%), from €45,000 to €75,000
- Receivables within one year -€26,858
down €26,858 (-50.1%), from €53,605 to €26,747
of which Trade receivables: -€21,843
- Reserves +€181,827
up €181,827 (+749.4%), from €24,263 to €206,090
- Profit (loss) carried forward -€62,699
no longer reported in 2025 (was €62,699)
- Tax, wage and social debts +€7,341
up €7,341 (+782.8%), from €938 to €8,279
- Other debts +€4,971
up €4,971 (+29.9%), from €16,620 to €21,591
- Gross operating margin +€131,247
up €131,247 (+198.8%), from €66,027 to €197,274
- Taxes +€59,483
up €59,483 (+2996.2%), from €1,985 to €61,468
- Depreciation +€8,186
up €8,186 (+1058.4%), from €773 to €8,959
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 | €116,135 | €249,016 | +€132,881 | +114.4% |
| Fixed assets | 21/28 | €1,722 | €63,684 | +€61,962 | +3599.0% |
| Tangible fixed assets | 22/27 | €1,722 | €63,684 | +€61,962 | +3599.0% |
| Furniture and vehicles | 24 | €1,722 | €61,250 | +€59,528 | +3457.6% |
| Other tangible fixed assets | 26 | - | €2,434 | +€2,434 | |
| Current assets | 29/58 | €114,413 | €185,332 | +€70,918 | +62.0% |
| Amounts receivable within one year | 40/41 | €53,605 | €26,747 | -€26,858 | -50.1% |
| Trade receivables | 40 | €48,590 | €26,747 | -€21,843 | -45.0% |
| Other amounts receivable | 41 | €5,015 | - | -€5,015 | |
| Current investments | 50/53 | €45,000 | €75,000 | +€30,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €14,764 | €81,887 | +€67,123 | +454.6% |
| Deferred charges and accrued income | 490/1 | €1,044 | €1,698 | +€653 | +62.6% |
| Total equity and liabilities | 10/49 | €116,135 | €249,016 | +€132,881 | +114.4% |
| Equity | 10/15 | €93,162 | €212,290 | +€119,128 | +127.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,263 | €206,090 | +€181,827 | +749.4% |
| Distributable reserves | 133 | €24,263 | €206,090 | +€181,827 | +749.4% |
| Profit (loss) carried forward | 14 | €62,699 | - | -€62,699 | |
| Amounts payable | 17/49 | €22,973 | €36,726 | +€13,753 | +59.9% |
| Amounts payable within one year | 42/48 | €22,973 | €36,726 | +€13,753 | +59.9% |
| Trade debts | 44 | €5,416 | €6,856 | +€1,441 | +26.6% |
| Suppliers | 440/4 | €5,416 | €6,856 | +€1,441 | +26.6% |
| Taxes, remuneration and social security | 45 | €938 | €8,279 | +€7,341 | +782.8% |
| Taxes | 450/3 | €938 | €8,279 | +€7,341 | +782.8% |
| Other amounts payable | 47/48 | €16,620 | €21,591 | +€4,971 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €773 | €8,959 | +€8,186 | +1058.4% |
| Other operating charges | 640/8 | €525 | €494 | -€31 | -6.0% |
| Gross operating margin | 9900 | €66,027 | €197,274 | +€131,247 | +198.8% |
| Operating profit (loss) | 9901 | €64,729 | €187,821 | +€123,092 | +190.2% |
| Financial income | 75/76B | €164 | €167 | +€3 | +1.5% |
| Recurring financial income | 75 | €164 | €167 | +€3 | +1.5% |
| Financial charges | 65/66B | €209 | €101 | -€108 | -51.5% |
| Recurring financial charges | 65 | €209 | €101 | -€108 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €64,684 | €187,886 | +€123,202 | +190.5% |
| Income taxes | 67/77 | €1,985 | €61,468 | +€59,483 | +2996.2% |
| Profit (loss) for the period | 9904 | €62,699 | €126,419 | +€63,720 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,699 | €126,419 | +€63,720 | +101.6% |
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 7 October 2026 via checked.be.