JO.NA: 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.
JO.NA
Largest movements
- Deferred charges and accrued income -€527
down €527 (-15.4%), from €3,425 to €2,898
- Cash -€412
down €412 (-35.7%), from €1,154 to €742
mainly Debts after one year (-€25,000) and Trade debts (-€1,710)
- Receivables within one year -€383
no longer reported in 2025 (was €383)
of which Other amounts receivable: -€322
- Tangible fixed assets -€254
down €254 (-30.5%), from €833 to €579
- Debts after one year -€25,000
down €25,000 (-35.7%), from €70,000 to €45,000
- Profit (loss) carried forward +€19,815
up €19,815 (+21.8%), from -€90,696 to -€70,881
- Other debts +€5,549
up €5,549 (+577%), from €962 to €6,511
- Trade debts -€1,710
down €1,710 (-72.1%), from €2,373 to €662
- Tax, wage and social debts -€231
down €231 (-9.0%), from €2,569 to €2,338
- Gross operating margin -€8,942
down €8,942 (-30.0%), from €29,845 to €20,903
- Other operating charges -€389
down €389 (-33.3%), from €1,170 to €781
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 | €5,794 | €4,219 | -€1,575 | -27.2% |
| Fixed assets | 21/28 | €833 | €579 | -€254 | -30.5% |
| Tangible fixed assets | 22/27 | €833 | €579 | -€254 | -30.5% |
| Furniture and vehicles | 24 | €833 | €579 | -€254 | -30.5% |
| Current assets | 29/58 | €4,961 | €3,640 | -€1,321 | -26.6% |
| Amounts receivable within one year | 40/41 | €383 | - | -€383 | |
| Trade receivables | 40 | €61 | - | -€61 | |
| Other amounts receivable | 41 | €322 | - | -€322 | |
| Cash at bank and in hand | 54/58 | €1,154 | €742 | -€412 | -35.7% |
| Deferred charges and accrued income | 490/1 | €3,425 | €2,898 | -€527 | -15.4% |
| Total equity and liabilities | 10/49 | €5,794 | €4,219 | -€1,575 | -27.2% |
| Equity | 10/15 | -€70,236 | -€50,421 | +€19,815 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,696 | -€70,881 | +€19,815 | +21.8% |
| Amounts payable | 17/49 | €76,030 | €54,640 | -€21,390 | -28.1% |
| Amounts payable after more than one year | 17 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Other amounts payable | 178/9 | €70,000 | €45,000 | -€25,000 | -35.7% |
| Amounts payable within one year | 42/48 | €5,904 | €9,512 | +€3,608 | +61.1% |
| Trade debts | 44 | €2,373 | €662 | -€1,710 | -72.1% |
| Suppliers | 440/4 | €2,373 | €662 | -€1,710 | -72.1% |
| Taxes, remuneration and social security | 45 | €2,569 | €2,338 | -€231 | -9.0% |
| Taxes | 450/3 | €2,569 | €2,338 | -€231 | -9.0% |
| Other amounts payable | 47/48 | €962 | €6,511 | +€5,549 | +577% |
| Accrued charges and deferred income | 492/3 | €126 | €128 | +€2 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €254 | +€71 | +38.6% |
| Other operating charges | 640/8 | €1,170 | €781 | -€389 | -33.3% |
| Gross operating margin | 9900 | €29,845 | €20,903 | -€8,942 | -30.0% |
| Operating profit (loss) | 9901 | €28,492 | €19,869 | -€8,623 | -30.3% |
| Financial charges | 65/66B | €54 | €54 | -€0 | -0.4% |
| Recurring financial charges | 65 | €54 | €54 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €28,438 | €19,815 | -€8,623 | -30.3% |
| Profit (loss) for the period | 9904 | €28,438 | €19,815 | -€8,623 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,438 | €19,815 | -€8,623 | -30.3% |
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 15 October 2026 via checked.be.