JONA: 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.
JONA
Largest movements
- Cash -€22,649
down €22,649 (-11.8%), from €192,675 to €170,026
mainly Net result for the year (-€23,520) and Receivables within one year (-€10,865)
- Receivables within one year +€10,865
up €10,865 (+24.4%), from €44,581 to €55,447
of which Trade receivables: +€5,682
- Profit (loss) carried forward -€23,520
down €23,520 (-8.8%), from -€267,093 to -€290,613
- Trade debts +€10,936
up €10,936 (+182.0%), from €6,007 to €16,943
- Other operating charges -€10,133
down €10,133 (-89.5%), from €11,321 to €1,188
- Taxes -€9,501
down €9,501, from €0 to -€9,501
- Gross operating margin -€3,256
down €3,256 (-28.3%), from -€11,495 to -€14,751
- Financial income -€3,051
down €3,051 (-94.7%), from €3,223 to €172
- Financial charges +€1,711
up €1,711 (+11.6%), from €14,742 to €16,453
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,914 | €231,330 | -€12,584 | -5.2% |
| Fixed assets | 21/28 | €6,658 | €5,857 | -€801 | -12.0% |
| Tangible fixed assets | 22/27 | €6,658 | €5,857 | -€801 | -12.0% |
| Land and buildings | 22 | €6,658 | €5,857 | -€801 | -12.0% |
| Current assets | 29/58 | €237,256 | €225,473 | -€11,783 | -5.0% |
| Amounts receivable within one year | 40/41 | €44,581 | €55,447 | +€10,865 | +24.4% |
| Trade receivables | 40 | €31,108 | €36,790 | +€5,682 | +18.3% |
| Other amounts receivable | 41 | €13,473 | €18,657 | +€5,184 | +38.5% |
| Cash at bank and in hand | 54/58 | €192,675 | €170,026 | -€22,649 | -11.8% |
| Total equity and liabilities | 10/49 | €243,914 | €231,330 | -€12,584 | -5.2% |
| Equity | 10/15 | €237,907 | €214,387 | -€23,520 | -9.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | - | -€5,000 | |
| Reserves not available under the articles | 1311 | €5,000 | - | -€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | -€267,093 | -€290,613 | -€23,520 | -8.8% |
| Amounts payable | 17/49 | €6,007 | €16,943 | +€10,936 | +182.0% |
| Amounts payable within one year | 42/48 | €6,007 | €16,943 | +€10,936 | +182.0% |
| Trade debts | 44 | €6,007 | €16,943 | +€10,936 | +182.0% |
| Suppliers | 440/4 | €6,007 | €16,943 | +€10,936 | +182.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €801 | €801 | = | 0.0% |
| Other operating charges | 640/8 | €11,321 | €1,188 | -€10,133 | -89.5% |
| Gross operating margin | 9900 | -€11,495 | -€14,751 | -€3,256 | -28.3% |
| Operating profit (loss) | 9901 | -€23,617 | -€16,740 | +€6,877 | +29.1% |
| Financial income | 75/76B | €3,223 | €172 | -€3,051 | -94.7% |
| Recurring financial income | 75 | €3,223 | €172 | -€3,051 | -94.7% |
| Financial charges | 65/66B | €14,742 | €16,453 | +€1,711 | +11.6% |
| Recurring financial charges | 65 | €14,742 | €16,453 | +€1,711 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,135 | -€33,021 | +€2,114 | +6.0% |
| Income taxes | 67/77 | €0 | -€9,501 | -€9,501 | |
| Profit (loss) for the period | 9904 | -€35,135 | -€23,520 | +€11,615 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,135 | -€23,520 | +€11,615 | +33.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.