JON’ART: 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.
JON’ART
Largest movements
- Cash -€10,782
down €10,782 (-34.7%), from €31,101 to €20,319
mainly Accrued charges and deferred income (-€8,150) and Deferred charges and accrued income (-€6,737)
- Deferred charges and accrued income +€6,737
new in 2025: €6,737
- Tangible fixed assets -€3,818
down €3,818 (-62.1%), from €6,152 to €2,333
- Receivables within one year -€1,988
down €1,988 (-21.0%), from €9,480 to €7,492
of which Trade receivables: -€2,803
- Accrued charges and deferred income -€8,150
no longer reported in 2025 (was €8,150)
- Tax, wage and social debts -€1,685
down €1,685 (-22.7%), from €7,438 to €5,753
of which Taxes: -€1,185
- Other debts -€1,034
down €1,034 (-57.6%), from €1,794 to €760
- Trade debts +€572
up €572 (+10.4%), from €5,478 to €6,050
- Gross operating margin -€28,823
down €28,823 (-81.0%), from €35,585 to €6,762
- Taxes -€5,239
down €5,239 (-85.5%), from €6,130 to €890
- Other operating charges -€1,559
down €1,559 (-50.9%), from €3,062 to €1,503
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.
Cash bridge derived
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 | €46,783 | €36,932 | -€9,851 | -21.1% |
| Fixed assets | 21/28 | €6,202 | €2,383 | -€3,818 | -61.6% |
| Tangible fixed assets | 22/27 | €6,152 | €2,333 | -€3,818 | -62.1% |
| Furniture and vehicles | 24 | €6,152 | €2,333 | -€3,818 | -62.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €40,581 | €34,549 | -€6,032 | -14.9% |
| Amounts receivable within one year | 40/41 | €9,480 | €7,492 | -€1,988 | -21.0% |
| Trade receivables | 40 | €9,093 | €6,290 | -€2,803 | -30.8% |
| Other amounts receivable | 41 | €387 | €1,202 | +€815 | +210.7% |
| Cash at bank and in hand | 54/58 | €31,101 | €20,319 | -€10,782 | -34.7% |
| Deferred charges and accrued income | 490/1 | - | €6,737 | +€6,737 | |
| Total equity and liabilities | 10/49 | €46,783 | €36,932 | -€9,851 | -21.1% |
| Equity | 10/15 | €23,923 | €24,370 | +€447 | +1.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,923 | €23,370 | +€447 | +1.9% |
| Amounts payable | 17/49 | €22,860 | €12,563 | -€10,297 | -45.0% |
| Amounts payable within one year | 42/48 | €14,710 | €12,563 | -€2,147 | -14.6% |
| Trade debts | 44 | €5,478 | €6,050 | +€572 | +10.4% |
| Suppliers | 440/4 | €5,478 | €6,050 | +€572 | +10.4% |
| Taxes, remuneration and social security | 45 | €7,438 | €5,753 | -€1,685 | -22.7% |
| Taxes | 450/3 | €6,938 | €5,753 | -€1,185 | -17.1% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €1,794 | €760 | -€1,034 | -57.6% |
| Accrued charges and deferred income | 492/3 | €8,150 | - | -€8,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,818 | €3,818 | = | 0.0% |
| Other operating charges | 640/8 | €3,062 | €1,503 | -€1,559 | -50.9% |
| Gross operating margin | 9900 | €35,585 | €6,762 | -€28,823 | -81.0% |
| Operating profit (loss) | 9901 | €28,705 | €1,441 | -€27,264 | -95.0% |
| Financial charges | 65/66B | €107 | €104 | -€2 | -2.3% |
| Recurring financial charges | 65 | €107 | €104 | -€2 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €28,599 | €1,337 | -€27,262 | -95.3% |
| Income taxes | 67/77 | €6,130 | €890 | -€5,239 | -85.5% |
| Profit (loss) for the period | 9904 | €22,469 | €447 | -€22,023 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,469 | €447 | -€22,023 | -98.0% |
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 11 October 2026 via checked.be.