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
- Cash -€75,311
down €75,311 (-59.9%), from €125,760 to €50,450
mainly Investment in fixed assets (net) (-€32,602) and Net result for the year (-€30,002)
- Formation expenses +€24,986
new in 2025: €24,986
- Receivables within one year -€9,169
down €9,169 (-20.5%), from €44,670 to €35,501
of which Trade receivables: -€12,000
- Stocks and contracts +€7,500
up €7,500 (+209%), from €3,585 to €11,085
- Profit (loss) carried forward -€30,002
down €30,002 (-70.9%), from €42,332 to €12,330
- Trade debts -€21,372
down €21,372 (-70.5%), from €30,297 to €8,925
- Gross operating margin -€164,676
down €164,676, from €151,130 to -€13,547
- Taxes -€37,881
down €37,881 (-100%), from €37,881 to €0
- Financial charges -€15,723
down €15,723 (-90.3%), from €17,405 to €1,683
- Depreciation -€5,117
down €5,117 (-45.1%), from €11,342 to €6,225
- Other operating charges -€1,542
down €1,542 (-52.1%), from €2,958 to €1,416
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 | €202,999 | €151,857 | -€51,141 | -25.2% |
| Formation expenses | 20 | - | €24,986 | +€24,986 | |
| Fixed assets | 21/28 | €18,408 | €19,799 | +€1,391 | +7.6% |
| Tangible fixed assets | 22/27 | €15,386 | €16,777 | +€1,391 | +9.0% |
| Land and buildings | 22 | €1,760 | €1,220 | -€539 | -30.7% |
| Plant, machinery and equipment | 23 | €5,602 | €2,993 | -€2,608 | -46.6% |
| Furniture and vehicles | 24 | €8,025 | €12,564 | +€4,539 | +56.6% |
| Financial fixed assets | 28 | €3,023 | €3,023 | = | 0.0% |
| Current assets | 29/58 | €184,590 | €107,072 | -€77,519 | -42.0% |
| Amounts receivable after more than one year | 29 | €10,037 | €10,037 | = | 0.0% |
| Other amounts receivable | 291 | €10,037 | €10,037 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,585 | €11,085 | +€7,500 | +209% |
| Stocks | 30/36 | €3,585 | €11,085 | +€7,500 | +209% |
| Amounts receivable within one year | 40/41 | €44,670 | €35,501 | -€9,169 | -20.5% |
| Trade receivables | 40 | €27,358 | €15,358 | -€12,000 | -43.9% |
| Other amounts receivable | 41 | €17,312 | €20,143 | +€2,830 | +16.3% |
| Cash at bank and in hand | 54/58 | €125,760 | €50,450 | -€75,311 | -59.9% |
| Deferred charges and accrued income | 490/1 | €538 | €0 | -€538 | -100% |
| Total equity and liabilities | 10/49 | €202,999 | €151,857 | -€51,141 | -25.2% |
| Equity | 10/15 | €133,753 | €103,752 | -€30,002 | -22.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €76,421 | €76,421 | = | 0.0% |
| Distributable reserves | 133 | €76,421 | €76,421 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,332 | €12,330 | -€30,002 | -70.9% |
| Amounts payable | 17/49 | €69,245 | €48,106 | -€21,140 | -30.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €69,245 | €48,106 | -€21,140 | -30.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,297 | €8,925 | -€21,372 | -70.5% |
| Suppliers | 440/4 | €30,297 | €8,925 | -€21,372 | -70.5% |
| Taxes, remuneration and social security | 45 | €38,949 | €39,181 | +€232 | +0.6% |
| Taxes | 450/3 | €38,342 | €39,181 | +€839 | +2.2% |
| Remuneration and social security | 454/9 | €607 | €0 | -€607 | -100% |
| Non-recurring operating income | 76A | - | €25,000 | +€25,000 | |
| Remuneration, social security and pensions | 62 | €7,608 | €8,339 | +€731 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,342 | €6,225 | -€5,117 | -45.1% |
| Other operating charges | 640/8 | €2,958 | €1,416 | -€1,542 | -52.1% |
| Gross operating margin | 9900 | €151,130 | -€13,547 | -€164,676 | |
| Operating profit (loss) | 9901 | €129,221 | -€29,526 | -€158,747 | |
| Financial income | 75/76B | €626 | €1,208 | +€581 | +92.8% |
| Recurring financial income | 75 | €626 | €1,208 | +€581 | +92.8% |
| Financial charges | 65/66B | €17,405 | €1,683 | -€15,723 | -90.3% |
| Recurring financial charges | 65 | €17,405 | €1,683 | -€15,723 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €112,442 | -€30,002 | -€142,443 | |
| Income taxes | 67/77 | €37,881 | €0 | -€37,881 | -100% |
| Profit (loss) for the period | 9904 | €74,561 | -€30,002 | -€104,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,561 | -€30,002 | -€104,563 |
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 17 October 2026 via checked.be.