Wim De Jonghe BV: what changed
What changed
Wim De Jonghe BV
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€57,558
2024 · €55,464+€2,094
Equity
€12,000
2024 · €182,298-€170,298
Cash
€30,470
2024 · €145,609-€115,140
Balance sheet total
€80,942
2024 · €190,366-€109,424
Largest movements
Assets
- Cash -€115,140
down €115,140 (-79.1%), from €145,609 to €30,470
mainly Contributions, distributions and other (-€227,856) and Receivables within one year (-€23,832)
- Receivables within one year +€23,832
up €23,832 (+1,047%), from €2,277 to €26,109
of which Trade receivables: +€21,076
- Deferred charges and accrued income -€16,515
down €16,515 (-90.8%), from €18,185 to €1,670
Equity and liabilities
- Profit (loss) carried forward -€170,298
no longer reported in 2025 (was €170,298)
- Other debts +€57,856
new in 2025: €57,856
- Tax, wage and social debts +€2,889
up €2,889 (+43.5%), from €6,634 to €9,523
of which Taxes: +€2,574
Income statement
- Gross operating margin +€4,059
up €4,059 (+5.3%), from €76,074 to €80,134
- Depreciation +€1,276
up €1,276 (+59.4%), from €2,149 to €3,424
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
€55,464
Gross operating margin
+€4,059
Depreciation
-€1,276
Other operating charges
-€645
Financial income
-€264
Financial charges
+€428
Taxes
-€208
Result 2025
€57,558
raises the resultlowers the result
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
+€114,539
Investment
-€1,823
Financing
-€227,856
Cash 2024
€145,609
From operations (derived)
+€114,539
Net result for the year
+€57,558
Depreciation
+€3,424
Receivables within one year
-€23,832
Deferred charges and accrued income
+€16,515
Smaller working-capital items
+€129
Tax, wage and social debts
+€2,889
Other debts
+€57,856
Investment (derived)
-€1,823
Investment in fixed assets (net)
-€1,823
Financing
-€227,856
Contributions, distributions and other
-€227,856
Cash 2025
€30,470
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €190,366 | €80,942 | -€109,424 | -57.5% |
| Fixed assets | 21/28 | €24,294 | €22,693 | -€1,601 | -6.6% |
| Tangible fixed assets | 22/27 | €24,294 | €22,693 | -€1,601 | -6.6% |
| Land and buildings | 22 | €12,161 | €11,521 | -€640 | -5.3% |
| Plant, machinery and equipment | 23 | €1,933 | €1,319 | -€614 | -31.8% |
| Furniture and vehicles | 24 | €4,568 | €4,800 | +€232 | +5.1% |
| Other tangible fixed assets | 26 | €5,632 | €5,053 | -€579 | -10.3% |
| Current assets | 29/58 | €166,072 | €58,249 | -€107,823 | -64.9% |
| Amounts receivable within one year | 40/41 | €2,277 | €26,109 | +€23,832 | +1,047% |
| Trade receivables | 40 | - | €21,076 | +€21,076 | |
| Other amounts receivable | 41 | €2,277 | €5,033 | +€2,756 | +121% |
| Cash at bank and in hand | 54/58 | €145,609 | €30,470 | -€115,140 | -79.1% |
| Deferred charges and accrued income | 490/1 | €18,185 | €1,670 | -€16,515 | -90.8% |
| Total equity and liabilities | 10/49 | €190,366 | €80,942 | -€109,424 | -57.5% |
| Equity | 10/15 | €182,298 | €12,000 | -€170,298 | -93.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,298 | - | -€170,298 | |
| Amounts payable | 17/49 | €8,068 | €68,942 | +€60,874 | +754% |
| Amounts payable within one year | 42/48 | €7,919 | €68,942 | +€61,023 | +771% |
| Trade debts | 44 | €1,285 | €1,563 | +€278 | +21.7% |
| Suppliers | 440/4 | €1,285 | €1,563 | +€278 | +21.7% |
| Taxes, remuneration and social security | 45 | €6,634 | €9,523 | +€2,889 | +43.5% |
| Taxes | 450/3 | €6,634 | €9,208 | +€2,574 | +38.8% |
| Remuneration and social security | 454/9 | - | €315 | +€315 | |
| Other amounts payable | 47/48 | - | €57,856 | +€57,856 | |
| Accrued charges and deferred income | 492/3 | €149 | - | -€149 | |
| Non-recurring operating income | 76A | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,149 | €3,424 | +€1,276 | +59.4% |
| Other operating charges | 640/8 | €245 | €890 | +€645 | +264% |
| Gross operating margin | 9900 | €76,074 | €80,134 | +€4,059 | +5.3% |
| Operating profit (loss) | 9901 | €73,681 | €75,819 | +€2,138 | +2.9% |
| Financial income | 75/76B | €264 | €0 | -€264 | -100.0% |
| Recurring financial income | 75 | €264 | €0 | -€264 | -100.0% |
| Financial charges | 65/66B | €3,357 | €2,928 | -€428 | -12.8% |
| Recurring financial charges | 65 | €3,357 | €2,928 | -€428 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €70,589 | €72,891 | +€2,302 | +3.3% |
| Income taxes | 67/77 | €15,125 | €15,333 | +€208 | +1.4% |
| Profit (loss) for the period | 9904 | €55,464 | €57,558 | +€2,094 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,464 | €57,558 | +€2,094 | +3.8% |
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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 8 November 2026 via checked.be.