JONA AGRI: 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 AGRI
Largest movements
- Tangible fixed assets +€644,468
up €644,468 (+21.6%), from €3.0m to €3.6m
- Cash +€223,603
up €223,603 (+1,846%), from €12,110 to €235,713
mainly Net result for the year (+€617,293) and Depreciation (+€516,455)
- Receivables within one year -€150,530
down €150,530 (-16.5%), from €913,597 to €763,066
of which Trade receivables: -€246,169
- Trade debts -€712,772
down €712,772 (-40.9%), from €1.7m to €1.0m
- Debts after one year +€468,023
up €468,023 (+53.1%), from €881,962 to €1.3m
- Reserves +€398,298
up €398,298 (+67.3%), from €591,479 to €989,777
of which Tax-exempt reserves: +€224,340
- Profit (loss) carried forward +€218,996
no longer reported in 2025 (was -€218,996)
- Current portion of long-term debt +€191,125
up €191,125 (+50.4%), from €379,273 to €570,398
- Gross operating margin +€1.1m
up €1.1m (+310%), from €350,139 to €1.4m
- Depreciation +€100,304
up €100,304 (+24.1%), from €416,151 to €516,455
- Financial charges +€59,282
up €59,282 (+272%), from €21,796 to €81,078
- Staff costs +€43,600
up €43,600 (+39.7%), from €109,702 to €153,302
- Taxes +€17,395
up €17,395 (+1,539,349%), from €1 to €17,396
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 | €3,954,477 | €4,666,013 | +€711,535 | +18.0% |
| Fixed assets | 21/28 | €3,021,628 | €3,659,096 | +€637,468 | +21.1% |
| Intangible fixed assets | 21 | €35,000 | €28,000 | -€7,000 | -20.0% |
| Tangible fixed assets | 22/27 | €2,986,013 | €3,630,481 | +€644,468 | +21.6% |
| Land and buildings | 22 | €6,567 | €6,104 | -€463 | -7.1% |
| Plant, machinery and equipment | 23 | €2,190,841 | €2,451,383 | +€260,542 | +11.9% |
| Furniture and vehicles | 24 | €788,605 | €1,006,156 | +€217,551 | +27.6% |
| Leasing and similar rights | 25 | - | €166,838 | +€166,838 | |
| Financial fixed assets | 28 | €615 | €615 | = | 0.0% |
| Current assets | 29/58 | €932,850 | €1,006,917 | +€74,067 | +7.9% |
| Amounts receivable within one year | 40/41 | €913,597 | €763,066 | -€150,530 | -16.5% |
| Trade receivables | 40 | €828,735 | €582,566 | -€246,169 | -29.7% |
| Other amounts receivable | 41 | €84,862 | €180,501 | +€95,639 | +113% |
| Cash at bank and in hand | 54/58 | €12,110 | €235,713 | +€223,603 | +1,846% |
| Deferred charges and accrued income | 490/1 | €7,143 | €8,138 | +€994 | +13.9% |
| Total equity and liabilities | 10/49 | €3,954,477 | €4,666,013 | +€711,535 | +18.0% |
| Equity | 10/15 | €421,772 | €1,054,995 | +€633,223 | +150% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €591,479 | €989,777 | +€398,298 | +67.3% |
| Tax-exempt reserves | 132 | - | €224,340 | +€224,340 | |
| Distributable reserves | 133 | €591,479 | €765,437 | +€173,958 | +29.4% |
| Profit (loss) carried forward | 14 | -€218,996 | - | +€218,996 | |
| Investment grants | 15 | €24,288 | €40,218 | +€15,930 | +65.6% |
| Provisions and deferred taxes | 16 | - | €56,085 | +€56,085 | |
| Deferred taxes | 168 | - | €56,085 | +€56,085 | |
| Amounts payable | 17/49 | €3,532,706 | €3,554,933 | +€22,227 | +0.6% |
| Amounts payable after more than one year | 17 | €881,962 | €1,349,985 | +€468,023 | +53.1% |
| Financial debts | 170/4 | €881,962 | €1,349,985 | +€468,023 | +53.1% |
| Amounts payable within one year | 42/48 | €2,650,743 | €2,204,947 | -€445,796 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €379,273 | €570,398 | +€191,125 | +50.4% |
| Trade debts | 44 | €1,743,198 | €1,030,427 | -€712,772 | -40.9% |
| Suppliers | 440/4 | €1,743,198 | €1,030,427 | -€712,772 | -40.9% |
| Taxes, remuneration and social security | 45 | €26,660 | €46,896 | +€20,237 | +75.9% |
| Taxes | 450/3 | €7,118 | €30,387 | +€23,268 | +327% |
| Remuneration and social security | 454/9 | €19,541 | €16,509 | -€3,032 | -15.5% |
| Other amounts payable | 47/48 | €501,613 | €557,227 | +€55,614 | +11.1% |
| Non-recurring operating income | 76A | €12,625 | €382,000 | +€369,375 | +2,926% |
| Remuneration, social security and pensions | 62 | €109,702 | €153,302 | +€43,600 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416,151 | €516,455 | +€100,304 | +24.1% |
| Other operating charges | 640/8 | €1,761 | €3,101 | +€1,340 | +76.1% |
| Non-recurring operating charges | 66A | €35,000 | - | -€35,000 | |
| Gross operating margin | 9900 | €350,139 | €1,437,056 | +€1.1m | +310% |
| Operating profit (loss) | 9901 | -€212,474 | €764,198 | +€976,672 | |
| Financial income | 75/76B | €12,776 | €7,655 | -€5,121 | -40.1% |
| Recurring financial income | 75 | €12,776 | €7,655 | -€5,121 | -40.1% |
| Financial charges | 65/66B | €21,796 | €81,078 | +€59,282 | +272% |
| Recurring financial charges | 65 | €21,796 | €81,078 | +€59,282 | +272% |
| Profit (loss) for the period before taxes | 9903 | -€221,494 | €690,774 | +€912,269 | |
| Transfer from deferred taxes | 780 | - | €1,715 | +€1,715 | |
| Transfer to deferred taxes | 680 | - | €57,800 | +€57,800 | |
| Income taxes | 67/77 | €1 | €17,396 | +€17,395 | +1,539,349% |
| Profit (loss) for the period | 9904 | -€221,496 | €617,293 | +€838,789 | |
| Transfer from tax-exempt reserves | 789 | - | €6,860 | +€6,860 | |
| Transfer to tax-exempt reserves | 689 | - | €231,200 | +€231,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€221,496 | €392,953 | +€614,449 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.