Peter Jonckheere Consulting: 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.
Peter Jonckheere Consulting
Largest movements
- Cash +€40,136
up €40,136 (+71.6%), from €56,089 to €96,224
mainly Net result for the year (+€58,944) and Trade debts (+€7,796)
- Receivables within one year +€10,653
up €10,653 (+78.3%), from €13,613 to €24,265
of which Trade receivables: +€9,318
- Tangible fixed assets +€5,494
up €5,494 (+700%), from €784 to €6,279
of which Furniture and vehicles: +€4,233
- Reserves +€58,111
up €58,111 (+108%), from €53,601 to €111,712
- Tax, wage and social debts -€10,921
down €10,921 (-81.5%), from €13,402 to €2,481
- Trade debts +€7,796
up €7,796 (+237%), from €3,283 to €11,079
- Gross operating margin +€16,415
up €16,415 (+25.5%), from €64,339 to €80,753
- Financial charges +€2,751
up €2,751 (+1,679%), from €164 to €2,915
- Taxes +€2,717
up €2,717 (+19.4%), from €14,010 to €16,726
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 | €71,406 | €127,105 | +€55,699 | +78.0% |
| Fixed assets | 21/28 | €784 | €6,279 | +€5,494 | +700% |
| Tangible fixed assets | 22/27 | €784 | €6,279 | +€5,494 | +700% |
| Plant, machinery and equipment | 23 | €784 | €259 | -€525 | -67.0% |
| Furniture and vehicles | 24 | - | €4,233 | +€4,233 | |
| Leasing and similar rights | 25 | - | €1,787 | +€1,787 | |
| Current assets | 29/58 | €70,622 | €120,826 | +€50,204 | +71.1% |
| Amounts receivable within one year | 40/41 | €13,613 | €24,265 | +€10,653 | +78.3% |
| Trade receivables | 40 | €13,613 | €22,931 | +€9,318 | +68.5% |
| Other amounts receivable | 41 | - | €1,335 | +€1,335 | |
| Cash at bank and in hand | 54/58 | €56,089 | €96,224 | +€40,136 | +71.6% |
| Deferred charges and accrued income | 490/1 | €921 | €337 | -€584 | -63.4% |
| Total equity and liabilities | 10/49 | €71,406 | €127,105 | +€55,699 | +78.0% |
| Equity | 10/15 | €54,601 | €112,712 | +€58,111 | +106% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,601 | €111,712 | +€58,111 | +108% |
| Distributable reserves | 133 | €53,601 | €111,712 | +€58,111 | +108% |
| Amounts payable | 17/49 | €16,805 | €14,393 | -€2,412 | -14.4% |
| Amounts payable within one year | 42/48 | €16,805 | €14,393 | -€2,412 | -14.4% |
| Financial debts | 43 | €13 | - | -€13 | |
| Other loans | 439 | €13 | - | -€13 | |
| Trade debts | 44 | €3,283 | €11,079 | +€7,796 | +237% |
| Suppliers | 440/4 | €3,283 | €11,079 | +€7,796 | +237% |
| Taxes, remuneration and social security | 45 | €13,402 | €2,481 | -€10,921 | -81.5% |
| Taxes | 450/3 | €13,402 | €2,481 | -€10,921 | -81.5% |
| Other amounts payable | 47/48 | €107 | €833 | +€726 | +678% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €1,233 | +€707 | +135% |
| Other operating charges | 640/8 | €944 | €1,093 | +€149 | +15.8% |
| Gross operating margin | 9900 | €64,339 | €80,753 | +€16,415 | +25.5% |
| Operating profit (loss) | 9901 | €62,869 | €78,428 | +€15,558 | +24.7% |
| Financial income | 75/76B | €1 | €158 | +€157 | +16,870% |
| Recurring financial income | 75 | €1 | €158 | +€157 | +16,870% |
| Financial charges | 65/66B | €164 | €2,915 | +€2,751 | +1,679% |
| Recurring financial charges | 65 | €164 | €2,915 | +€2,751 | +1,679% |
| Profit (loss) for the period before taxes | 9903 | €62,706 | €75,670 | +€12,964 | +20.7% |
| Income taxes | 67/77 | €14,010 | €16,726 | +€2,717 | +19.4% |
| Profit (loss) for the period | 9904 | €48,697 | €58,944 | +€10,247 | +21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,697 | €58,944 | +€10,247 | +21.0% |
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 29 October 2026 via checked.be.