Van der Jonckheyd: 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.
Van der Jonckheyd
Largest movements
- Cash +€19,204
up €19,204 (+12.5%), from €153,105 to €172,309
mainly Net result for the year (+€29,395) and Receivables within one year (+€18,420)
- Receivables within one year -€18,420
down €18,420 (-19.5%), from €94,665 to €76,245
of which Trade receivables: -€20,181
- Tangible fixed assets -€10,901
down €10,901 (-21.9%), from €49,808 to €38,907
of which Furniture and vehicles: -€26,360
- Reserves +€29,000
up €29,000 (+20.1%), from €143,949 to €172,949
of which Distributable reserves: +€29,000
- Tax, wage and social debts -€21,663
down €21,663 (-54.3%), from €39,877 to €18,214
of which Taxes: -€14,160
- Debts after one year -€15,898
down €15,898 (-34.5%), from €46,145 to €30,247
- Gross operating margin -€45,891
down €45,891 (-44.4%), from €103,354 to €57,463
- Taxes -€14,277
down €14,277 (-54.5%), from €26,192 to €11,915
- Financial income -€1,826
down €1,826 (-97.1%), from €1,880 to €54
- Other operating charges +€1,353
up €1,353 (+89.2%), from €1,517 to €2,870
- Financial charges +€1,081
up €1,081 (+79.8%), from €1,354 to €2,436
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 | €303,793 | €293,727 | -€10,066 | -3.3% |
| Fixed assets | 21/28 | €49,808 | €38,907 | -€10,901 | -21.9% |
| Tangible fixed assets | 22/27 | €49,808 | €38,907 | -€10,901 | -21.9% |
| Plant, machinery and equipment | 23 | €76 | €19,019 | +€18,943 | +24,781% |
| Furniture and vehicles | 24 | €26,360 | - | -€26,360 | |
| Other tangible fixed assets | 26 | €23,372 | €19,888 | -€3,484 | -14.9% |
| Current assets | 29/58 | €253,985 | €254,820 | +€835 | +0.3% |
| Stocks and contracts in progress | 3 | €4,950 | €4,950 | = | 0.0% |
| Stocks | 30/36 | €4,950 | €4,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,665 | €76,245 | -€18,420 | -19.5% |
| Trade receivables | 40 | €89,352 | €69,171 | -€20,181 | -22.6% |
| Other amounts receivable | 41 | €5,312 | €7,074 | +€1,761 | +33.2% |
| Cash at bank and in hand | 54/58 | €153,105 | €172,309 | +€19,204 | +12.5% |
| Deferred charges and accrued income | 490/1 | €1,265 | €1,316 | +€51 | +4.0% |
| Total equity and liabilities | 10/49 | €303,793 | €293,727 | -€10,066 | -3.3% |
| Equity | 10/15 | €163,355 | €192,750 | +€29,395 | +18.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,949 | €172,949 | +€29,000 | +20.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €142,089 | €171,089 | +€29,000 | +20.4% |
| Profit (loss) carried forward | 14 | €806 | €1,201 | +€395 | +49.0% |
| Amounts payable | 17/49 | €140,438 | €100,977 | -€39,461 | -28.1% |
| Amounts payable after more than one year | 17 | €46,145 | €30,247 | -€15,898 | -34.5% |
| Financial debts | 170/4 | €46,145 | €30,247 | -€15,898 | -34.5% |
| Amounts payable within one year | 42/48 | €94,293 | €70,730 | -€23,563 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €15,351 | €15,898 | +€547 | +3.6% |
| Trade debts | 44 | €16,665 | €15,043 | -€1,622 | -9.7% |
| Suppliers | 440/4 | €16,665 | €15,043 | -€1,622 | -9.7% |
| Taxes, remuneration and social security | 45 | €39,877 | €18,214 | -€21,663 | -54.3% |
| Taxes | 450/3 | €26,374 | €12,214 | -€14,160 | -53.7% |
| Remuneration and social security | 454/9 | €13,503 | €6,000 | -€7,503 | -55.6% |
| Other amounts payable | 47/48 | €22,400 | €21,575 | -€825 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,035 | €10,901 | -€134 | -1.2% |
| Other operating charges | 640/8 | €1,517 | €2,870 | +€1,353 | +89.2% |
| Gross operating margin | 9900 | €103,354 | €57,463 | -€45,891 | -44.4% |
| Operating profit (loss) | 9901 | €90,802 | €43,691 | -€47,110 | -51.9% |
| Financial income | 75/76B | €1,880 | €54 | -€1,826 | -97.1% |
| Recurring financial income | 75 | €1,880 | €54 | -€1,826 | -97.1% |
| Financial charges | 65/66B | €1,354 | €2,436 | +€1,081 | +79.8% |
| Recurring financial charges | 65 | €1,354 | €2,436 | +€1,081 | +79.8% |
| Profit (loss) for the period before taxes | 9903 | €91,328 | €41,310 | -€50,018 | -54.8% |
| Income taxes | 67/77 | €26,192 | €11,915 | -€14,277 | -54.5% |
| Profit (loss) for the period | 9904 | €65,136 | €29,395 | -€35,741 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €65,136 | €29,395 | -€35,741 | -54.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.