Jonquières: 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.
Jonquières
Largest movements
- Cash +€36,813
up €36,813 (+18.5%), from €199,312 to €236,126
mainly Net result for the year (+€29,162) and Depreciation (+€6,627)
- Tangible fixed assets -€5,296
down €5,296 (-21.1%), from €25,073 to €19,777
of which Plant, machinery and equipment: -€3,988
- Stocks and contracts -€3,975
down €3,975 (-19.2%), from €20,699 to €16,725
- Reserves +€27,496
up €27,496 (+12.5%), from €219,323 to €246,819
- Trade debts -€4,764
down €4,764 (-58.2%), from €8,191 to €3,427
- Tax, wage and social debts +€3,622
up €3,622 (+41.5%), from €8,726 to €12,348
of which Taxes: +€3,568
- Gross operating margin -€10,713
down €10,713 (-7.9%), from €135,638 to €124,925
- Taxes -€2,705
down €2,705 (-18.3%), from €14,751 to €12,046
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 | €261,155 | €289,549 | +€28,393 | +10.9% |
| Fixed assets | 21/28 | €25,073 | €19,777 | -€5,296 | -21.1% |
| Tangible fixed assets | 22/27 | €25,073 | €19,777 | -€5,296 | -21.1% |
| Plant, machinery and equipment | 23 | €21,914 | €17,926 | -€3,988 | -18.2% |
| Furniture and vehicles | 24 | €3,158 | €1,851 | -€1,308 | -41.4% |
| Current assets | 29/58 | €236,083 | €269,772 | +€33,689 | +14.3% |
| Stocks and contracts in progress | 3 | €20,699 | €16,725 | -€3,975 | -19.2% |
| Stocks | 30/36 | €20,699 | €16,725 | -€3,975 | -19.2% |
| Amounts receivable within one year | 40/41 | €10,968 | €11,612 | +€643 | +5.9% |
| Trade receivables | 40 | €5,295 | €5,913 | +€617 | +11.7% |
| Other amounts receivable | 41 | €5,673 | €5,699 | +€26 | +0.5% |
| Cash at bank and in hand | 54/58 | €199,312 | €236,126 | +€36,813 | +18.5% |
| Deferred charges and accrued income | 490/1 | €5,103 | €5,310 | +€207 | +4.1% |
| Total equity and liabilities | 10/49 | €261,155 | €289,549 | +€28,393 | +10.9% |
| Equity | 10/15 | €239,323 | €266,819 | +€27,496 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €219,323 | €246,819 | +€27,496 | +12.5% |
| Distributable reserves | 133 | €219,323 | €246,819 | +€27,496 | +12.5% |
| Amounts payable | 17/49 | €21,832 | €22,729 | +€897 | +4.1% |
| Amounts payable within one year | 42/48 | €21,296 | €22,192 | +€896 | +4.2% |
| Trade debts | 44 | €8,191 | €3,427 | -€4,764 | -58.2% |
| Suppliers | 440/4 | €8,191 | €3,427 | -€4,764 | -58.2% |
| Taxes, remuneration and social security | 45 | €8,726 | €12,348 | +€3,622 | +41.5% |
| Taxes | 450/3 | €7,739 | €11,308 | +€3,568 | +46.1% |
| Remuneration and social security | 454/9 | €986 | €1,040 | +€54 | +5.4% |
| Other amounts payable | 47/48 | €4,379 | €6,417 | +€2,038 | +46.5% |
| Accrued charges and deferred income | 492/3 | €536 | €538 | +€2 | +0.3% |
| Remuneration, social security and pensions | 62 | €75,150 | €75,743 | +€593 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,622 | €6,627 | +€5 | +0.1% |
| Other operating charges | 640/8 | €1,279 | €1,228 | -€51 | -4.0% |
| Gross operating margin | 9900 | €135,638 | €124,925 | -€10,713 | -7.9% |
| Operating profit (loss) | 9901 | €52,587 | €41,327 | -€11,259 | -21.4% |
| Financial income | 75/76B | €0 | €112 | +€112 | +30,278% |
| Recurring financial income | 75 | €0 | €112 | +€112 | +30,278% |
| Financial charges | 65/66B | €342 | €232 | -€110 | -32.2% |
| Recurring financial charges | 65 | €342 | €232 | -€110 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €52,245 | €41,208 | -€11,037 | -21.1% |
| Income taxes | 67/77 | €14,751 | €12,046 | -€2,705 | -18.3% |
| Profit (loss) for the period | 9904 | €37,494 | €29,162 | -€8,332 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,494 | €29,162 | -€8,332 | -22.2% |
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.