JON-Tech: what changed
Two fiscal 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-Tech
Largest movements
- Cash +€35,524
up €35,524 (+238.7%), from €14,882 to €50,406
mainly Net result for the year (+€48,536) and Receivables within one year (+€31,065)
- Receivables within one year -€31,065
down €31,065 (-35.1%), from €88,441 to €57,376
of which Trade receivables: -€38,000
- Tangible fixed assets -€14,083
down €14,083 (-22.1%), from €63,613 to €49,530
of which Furniture and vehicles: -€13,705
- Deferred charges and accrued income +€2,440
new in 2025: €2,440
- Trade debts -€49,185
down €49,185 (-92.6%), from €53,111 to €3,926
- Profit (loss) carried forward +€48,240
up €48,240 (+130.0%), from €37,118 to €85,357
- Debts after one year -€36,100
no longer reported in 2025 (was €36,100)
- Current portion of long-term debt +€21,717
up €21,717 (+151.0%), from €14,383 to €36,100
- Other debts +€16,922
up €16,922 (+338.4%), from €5,000 to €21,922
- Gross operating margin +€12,637
up €12,637 (+18.1%), from €69,942 to €82,579
- Taxes +€3,011
up €3,011 (+25.1%), from €12,000 to €15,011
- Depreciation -€1,315
down €1,315 (-7.4%), from €17,694 to €16,379
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 | €166,935 | €159,751 | -€7,184 | -4.3% |
| Fixed assets | 21/28 | €63,613 | €49,530 | -€14,083 | -22.1% |
| Tangible fixed assets | 22/27 | €63,613 | €49,530 | -€14,083 | -22.1% |
| Plant, machinery and equipment | 23 | €1,596 | €1,218 | -€378 | -23.7% |
| Furniture and vehicles | 24 | €62,017 | €48,311 | -€13,705 | -22.1% |
| Current assets | 29/58 | €103,323 | €110,222 | +€6,899 | +6.7% |
| Amounts receivable within one year | 40/41 | €88,441 | €57,376 | -€31,065 | -35.1% |
| Trade receivables | 40 | €86,360 | €48,360 | -€38,000 | -44.0% |
| Other amounts receivable | 41 | €2,081 | €9,016 | +€6,935 | +333.3% |
| Cash at bank and in hand | 54/58 | €14,882 | €50,406 | +€35,524 | +238.7% |
| Deferred charges and accrued income | 490/1 | - | €2,440 | +€2,440 | |
| Total equity and liabilities | 10/49 | €166,935 | €159,751 | -€7,184 | -4.3% |
| Equity | 10/15 | €37,118 | €88,357 | +€51,240 | +138.0% |
| Contributions | 10/11 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €37,118 | €85,357 | +€48,240 | +130.0% |
| Amounts payable | 17/49 | €129,818 | €71,394 | -€58,424 | -45.0% |
| Amounts payable after more than one year | 17 | €36,100 | - | -€36,100 | |
| Financial debts | 170/4 | €36,100 | - | -€36,100 | |
| Amounts payable within one year | 42/48 | €93,718 | €71,394 | -€22,324 | -23.8% |
| Current portion of amounts payable after more than one year | 42 | €14,383 | €36,100 | +€21,717 | +151.0% |
| Trade debts | 44 | €53,111 | €3,926 | -€49,185 | -92.6% |
| Suppliers | 440/4 | €53,111 | €3,926 | -€49,185 | -92.6% |
| Taxes, remuneration and social security | 45 | €21,224 | €9,446 | -€11,778 | -55.5% |
| Taxes | 450/3 | €234 | €685 | +€451 | +192.6% |
| Remuneration and social security | 454/9 | €20,990 | €8,761 | -€12,229 | -58.3% |
| Other amounts payable | 47/48 | €5,000 | €21,922 | +€16,922 | +338.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,694 | €16,379 | -€1,315 | -7.4% |
| Other operating charges | 640/8 | €319 | €426 | +€108 | +33.8% |
| Gross operating margin | 9900 | €69,942 | €82,579 | +€12,637 | +18.1% |
| Operating profit (loss) | 9901 | €51,929 | €65,773 | +€13,844 | +26.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,811 | €2,227 | -€585 | -20.8% |
| Recurring financial charges | 65 | €2,811 | €2,227 | -€585 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €49,118 | €63,547 | +€14,430 | +29.4% |
| Income taxes | 67/77 | €12,000 | €15,011 | +€3,011 | +25.1% |
| Profit (loss) for the period | 9904 | €37,118 | €48,536 | +€11,419 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,118 | €48,536 | +€11,419 | +30.8% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.