JONKMANS DAVID: what changed
What changed
JONKMANS DAVID
NACE 43.120, Site preparation
filed annual accounts (NBB)
Net result for the year
€9,824
2024 · €9,511+€313
Equity
€174,459
2024 · €203,508-€29,049
Cash
€9,943
2024 · €1,345+€8,598
Balance sheet total
€623,124
2024 · €662,460-€39,336
Largest movements
Assets
- Tangible fixed assets -€78,623
down €78,623 (-15.7%), from €499,851 to €421,228
of which Leasing and similar rights: -€45,830
- Receivables within one year +€27,532
up €27,532 (+18.8%), from €146,826 to €174,358
of which Other amounts receivable: +€20,320
- Cash +€8,598
up €8,598 (+639%), from €1,345 to €9,943
mainly Depreciation (+€109,673) and Other debts (+€38,873)
Equity and liabilities
- Debts after one year -€77,903
down €77,903 (-33.3%), from €233,766 to €155,864
- Other debts +€38,873
new in 2025: €38,873
- Trade debts +€37,621
up €37,621 (+55.7%), from €67,558 to €105,179
- Reserves -€29,049
down €29,049 (-16.7%), from €173,508 to €144,459
of which Distributable reserves: -€28,489
- Current portion of long-term debt -€9,406
down €9,406 (-11.0%), from €85,663 to €76,258
Income statement
- Depreciation +€8,047
up €8,047 (+7.9%), from €101,626 to €109,673
- Other operating charges -€4,644
down €4,644 (-22.2%), from €20,941 to €16,297
- Gross operating margin +€3,807
up €3,807 (+1.5%), from €257,744 to €261,551
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.
Result 2024
€9,511
Gross operating margin
+€3,807
Staff costs
+€1,266
Depreciation
-€8,047
Other operating charges
+€4,644
Financial income
-€1,096
Financial charges
+€1,395
Taxes
-€2,497
Deferred taxes and other
+€840
Result 2025
€9,824
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€165,789
Investment
-€31,050
Financing
-€126,142
Cash 2024
€1,345
From operations (derived)
+€165,789
Net result for the year
+€9,824
Depreciation
+€109,673
Receivables within one year
-€27,532
Deferred charges and accrued income
-€3,158
Provisions
-€140
Trade debts
+€37,621
Tax, wage and social debts
+€628
Other debts
+€38,873
Investment (derived)
-€31,050
Investment in fixed assets (net)
-€31,050
Financing
-€126,142
Debts after one year
-€77,903
Current portion of long-term debt
-€9,406
Short-term financial debts
+€39
Contributions, distributions and other
-€38,873
Cash 2025
€9,943
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €662,460 | €623,124 | -€39,336 | -5.9% |
| Fixed assets | 21/28 | €499,851 | €421,228 | -€78,623 | -15.7% |
| Tangible fixed assets | 22/27 | €499,851 | €421,228 | -€78,623 | -15.7% |
| Land and buildings | 22 | €236,289 | €220,666 | -€15,623 | -6.6% |
| Plant, machinery and equipment | 23 | €126,409 | €114,333 | -€12,076 | -9.6% |
| Furniture and vehicles | 24 | €32,189 | €27,094 | -€5,095 | -15.8% |
| Leasing and similar rights | 25 | €104,964 | €59,134 | -€45,830 | -43.7% |
| Current assets | 29/58 | €162,609 | €201,897 | +€39,288 | +24.2% |
| Amounts receivable within one year | 40/41 | €146,826 | €174,358 | +€27,532 | +18.8% |
| Trade receivables | 40 | €125,856 | €133,068 | +€7,212 | +5.7% |
| Other amounts receivable | 41 | €20,970 | €41,290 | +€20,320 | +96.9% |
| Cash at bank and in hand | 54/58 | €1,345 | €9,943 | +€8,598 | +639% |
| Deferred charges and accrued income | 490/1 | €14,437 | €17,595 | +€3,158 | +21.9% |
| Total equity and liabilities | 10/49 | €662,460 | €623,124 | -€39,336 | -5.9% |
| Equity | 10/15 | €203,508 | €174,459 | -€29,049 | -14.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €173,508 | €144,459 | -€29,049 | -16.7% |
| Tax-exempt reserves | 132 | €2,800 | €2,240 | -€560 | -20.0% |
| Distributable reserves | 133 | €170,708 | €142,219 | -€28,489 | -16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €700 | €560 | -€140 | -20.0% |
| Deferred taxes | 168 | €700 | €560 | -€140 | -20.0% |
| Amounts payable | 17/49 | €458,252 | €448,105 | -€10,147 | -2.2% |
| Amounts payable after more than one year | 17 | €233,766 | €155,864 | -€77,903 | -33.3% |
| Financial debts | 170/4 | €233,766 | €155,864 | -€77,903 | -33.3% |
| Amounts payable within one year | 42/48 | €224,486 | €292,242 | +€67,756 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €85,663 | €76,258 | -€9,406 | -11.0% |
| Financial debts | 43 | €55,488 | €55,528 | +€39 | +0.1% |
| Credit institutions | 430/8 | €55,488 | €55,528 | +€39 | +0.1% |
| Trade debts | 44 | €67,558 | €105,179 | +€37,621 | +55.7% |
| Suppliers | 440/4 | €67,558 | €105,179 | +€37,621 | +55.7% |
| Taxes, remuneration and social security | 45 | €15,776 | €16,404 | +€628 | +4.0% |
| Taxes | 450/3 | €5,844 | €5,599 | -€244 | -4.2% |
| Remuneration and social security | 454/9 | €9,933 | €10,804 | +€872 | +8.8% |
| Other amounts payable | 47/48 | - | €38,873 | +€38,873 | |
| Remuneration, social security and pensions | 62 | €109,282 | €108,016 | -€1,266 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,626 | €109,673 | +€8,047 | +7.9% |
| Other operating charges | 640/8 | €20,941 | €16,297 | -€4,644 | -22.2% |
| Gross operating margin | 9900 | €257,744 | €261,551 | +€3,807 | +1.5% |
| Operating profit (loss) | 9901 | €25,894 | €27,565 | +€1,670 | +6.4% |
| Financial income | 75/76B | €2,091 | €995 | -€1,096 | -52.4% |
| Recurring financial income | 75 | €2,091 | €995 | -€1,096 | -52.4% |
| Financial charges | 65/66B | €14,473 | €13,077 | -€1,395 | -9.6% |
| Recurring financial charges | 65 | €14,473 | €13,077 | -€1,395 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €13,512 | €15,482 | +€1,970 | +14.6% |
| Transfer from deferred taxes | 780 | - | €140 | +€140 | |
| Transfer to deferred taxes | 680 | €700 | €0 | -€700 | -100% |
| Income taxes | 67/77 | €3,301 | €5,798 | +€2,497 | +75.6% |
| Profit (loss) for the period | 9904 | €9,511 | €9,824 | +€313 | +3.3% |
| Transfer from tax-exempt reserves | 789 | - | €560 | +€560 | |
| Transfer to tax-exempt reserves | 689 | €2,800 | €0 | -€2,800 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €6,711 | €10,384 | +€3,673 | +54.7% |
Next steps
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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 6 November 2026 via checked.be.