JONA: 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.
JONA
Largest movements
- Receivables within one year -€84,454
down €84,454 (-47.1%), from €179,454 to €95,000
of which Trade receivables: -€84,319
- Stocks and contracts -€69,000
down €69,000 (-100%), from €69,000 to €0
- Cash -€20,747
down €20,747 (-54.1%), from €38,318 to €17,571
mainly Other debts (-€110,333) and Trade debts (-€82,618)
- Other debts -€110,333
down €110,333 (-63.1%), from €174,858 to €64,525
- Trade debts -€82,618
down €82,618 (-98.1%), from €84,221 to €1,603
- Profit (loss) carried forward +€18,085
up €18,085 (+131%), from €13,762 to €31,847
- Gross operating margin +€19,583
up €19,583 (+154%), from €12,757 to €32,339
- Staff costs -€19,050
down €19,050 (-91.2%), from €20,898 to €1,848
- Financial charges +€7,387
up €7,387 (+4,208%), from €176 to €7,562
- Taxes +€1,898
up €1,898, from €0 to €1,898
- Depreciation -€1,301
down €1,301 (-37.1%), from €3,507 to €2,205
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 | €299,357 | €124,931 | -€174,425 | -58.3% |
| Fixed assets | 21/28 | €12,585 | €12,361 | -€224 | -1.8% |
| Tangible fixed assets | 22/27 | €12,540 | €12,316 | -€224 | -1.8% |
| Land and buildings | 22 | €343 | €229 | -€114 | -33.3% |
| Plant, machinery and equipment | 23 | €11,877 | €11,865 | -€12 | -0.1% |
| Furniture and vehicles | 24 | €319 | €222 | -€97 | -30.5% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €286,772 | €112,571 | -€174,201 | -60.7% |
| Stocks and contracts in progress | 3 | €69,000 | €0 | -€69,000 | -100% |
| Stocks | 30/36 | €69,000 | €0 | -€69,000 | -100% |
| Amounts receivable within one year | 40/41 | €179,454 | €95,000 | -€84,454 | -47.1% |
| Trade receivables | 40 | €179,319 | €95,000 | -€84,319 | -47.0% |
| Other amounts receivable | 41 | €135 | €0 | -€135 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,318 | €17,571 | -€20,747 | -54.1% |
| Total equity and liabilities | 10/49 | €299,357 | €124,931 | -€174,425 | -58.3% |
| Equity | 10/15 | €35,762 | €53,847 | +€18,085 | +50.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,762 | €31,847 | +€18,085 | +131% |
| Amounts payable | 17/49 | €263,594 | €71,084 | -€192,510 | -73.0% |
| Amounts payable within one year | 42/48 | €263,581 | €71,084 | -€192,497 | -73.0% |
| Trade debts | 44 | €84,221 | €1,603 | -€82,618 | -98.1% |
| Suppliers | 440/4 | €84,221 | €1,603 | -€82,618 | -98.1% |
| Taxes, remuneration and social security | 45 | €4,502 | €4,956 | +€454 | +10.1% |
| Taxes | 450/3 | €4,502 | €4,956 | +€454 | +10.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €174,858 | €64,525 | -€110,333 | -63.1% |
| Accrued charges and deferred income | 492/3 | €14 | €0 | -€14 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €20,898 | €1,848 | -€19,050 | -91.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,507 | €2,205 | -€1,301 | -37.1% |
| Other operating charges | 640/8 | €1,377 | €741 | -€636 | -46.2% |
| Non-recurring operating charges | 66A | €5,046 | €0 | -€5,046 | -100% |
| Gross operating margin | 9900 | €12,757 | €32,339 | +€19,583 | +154% |
| Operating profit (loss) | 9901 | -€18,071 | €27,545 | +€45,616 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €176 | €7,562 | +€7,387 | +4,208% |
| Recurring financial charges | 65 | €176 | €7,562 | +€7,387 | +4,208% |
| Profit (loss) for the period before taxes | 9903 | -€18,247 | €19,983 | +€38,229 | |
| Income taxes | 67/77 | €0 | €1,898 | +€1,898 | |
| Profit (loss) for the period | 9904 | -€18,247 | €18,085 | +€36,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,247 | €18,085 | +€36,332 |
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 22 October 2026 via checked.be.