JONA GOLD: what changed
What changed
JONA GOLD
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€91,268
2024 · €77,203+€14,065
Equity
€1.6m
2024 · €1.5m+€91,268
Cash
€350,326
2024 · €261,408+€88,919
Balance sheet total
€3.2m
2024 · €2.8m+€377,102
Largest movements
Assets
- Receivables after one year +€231,842
up €231,842 (+163%), from €142,364 to €374,206
- Cash +€88,919
up €88,919 (+34.0%), from €261,408 to €350,326
mainly Other debts (+€418,269) and Depreciation (+€158,635)
- Tangible fixed assets +€36,197
up €36,197 (+1.5%), from €2.4m to €2.4m
of which Land and buildings: +€24,948
Equity and liabilities
- Other debts +€418,269
up €418,269 (+73.4%), from €569,490 to €987,759
- Debts after one year -€158,966
down €158,966 (-29.8%), from €533,730 to €374,764
- Reserves +€91,268
up €91,268 (+6.4%), from €1.4m to €1.5m
of which Distributable reserves: +€104,921
Income statement
- Depreciation -€23,304
down €23,304 (-12.8%), from €181,940 to €158,635
- Other operating charges -€7,721
down €7,721 (-61.9%), from €12,470 to €4,749
- Financial charges +€7,476
up €7,476 (+57.2%), from €13,066 to €20,542
- Taxes +€6,702
up €6,702 (+15.6%), from €42,862 to €49,565
- Gross operating margin -€5,038
down €5,038 (-1.6%), from €322,247 to €317,209
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€77,203
Gross operating margin
-€5,038
Depreciation
+€23,304
Other operating charges
+€7,721
Financial income
+€2,540
Financial charges
-€7,476
Taxes
-€6,702
Deferred taxes and other
-€284
Result 2025
€91,268
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€455,933
Investment
-€193,507
Financing
-€173,508
Cash 2024
€261,408
From operations (derived)
+€455,933
Net result for the year
+€91,268
Depreciation
+€158,635
Receivables after one year
-€231,842
Receivables within one year
-€7,817
Deferred charges and accrued income
-€13,653
Provisions
-€3,413
Trade debts
+€25,235
Tax, wage and social debts
+€6,706
Advances received
-€722
Other debts
+€418,269
Accrued charges and deferred income
+€13,267
Investment (derived)
-€193,507
Investment in fixed assets (net)
-€193,507
Financing
-€173,508
Debts after one year
-€158,966
Current portion of long-term debt
-€14,542
Cash 2025
€350,326
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,833,727 | €3,210,830 | +€377,102 | +13.3% |
| Fixed assets | 21/28 | €2,410,558 | €2,445,429 | +€34,871 | +1.4% |
| Tangible fixed assets | 22/27 | €2,409,232 | €2,445,429 | +€36,197 | +1.5% |
| Land and buildings | 22 | €2,405,467 | €2,430,415 | +€24,948 | +1.0% |
| Plant, machinery and equipment | 23 | €3,765 | €2,831 | -€934 | -24.8% |
| Furniture and vehicles | 24 | - | €12,183 | +€12,183 | |
| Financial fixed assets | 28 | €1,326 | - | -€1,326 | |
| Current assets | 29/58 | €423,170 | €765,401 | +€342,231 | +80.9% |
| Amounts receivable after more than one year | 29 | €142,364 | €374,206 | +€231,842 | +163% |
| Other amounts receivable | 291 | €142,364 | €374,206 | +€231,842 | +163% |
| Amounts receivable within one year | 40/41 | €2,183 | €10,000 | +€7,817 | +358% |
| Trade receivables | 40 | €2,183 | €10,000 | +€7,817 | +358% |
| Current investments | 50/53 | €10,783 | €10,783 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €261,408 | €350,326 | +€88,919 | +34.0% |
| Deferred charges and accrued income | 490/1 | €6,431 | €20,085 | +€13,653 | +212% |
| Total equity and liabilities | 10/49 | €2,833,727 | €3,210,830 | +€377,102 | +13.3% |
| Equity | 10/15 | €1,496,564 | €1,587,832 | +€91,268 | +6.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,434,564 | €1,525,832 | +€91,268 | +6.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €207,073 | €193,420 | -€13,653 | -6.6% |
| Distributable reserves | 133 | €1,221,291 | €1,326,212 | +€104,921 | +8.6% |
| Provisions and deferred taxes | 16 | €51,768 | €48,355 | -€3,413 | -6.6% |
| Deferred taxes | 168 | €51,768 | €48,355 | -€3,413 | -6.6% |
| Amounts payable | 17/49 | €1,285,395 | €1,574,642 | +€289,247 | +22.5% |
| Amounts payable after more than one year | 17 | €533,730 | €374,764 | -€158,966 | -29.8% |
| Financial debts | 170/4 | €533,730 | €374,764 | -€158,966 | -29.8% |
| Amounts payable within one year | 42/48 | €751,666 | €1,186,612 | +€434,946 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €173,508 | €158,966 | -€14,542 | -8.4% |
| Trade debts | 44 | €3,706 | €28,941 | +€25,235 | +681% |
| Suppliers | 440/4 | €3,706 | €28,941 | +€25,235 | +681% |
| Advances received on contracts in progress | 46 | €2,103 | €1,381 | -€722 | -34.4% |
| Taxes, remuneration and social security | 45 | €2,859 | €9,565 | +€6,706 | +235% |
| Taxes | 450/3 | €2,859 | €9,565 | +€6,706 | +235% |
| Other amounts payable | 47/48 | €569,490 | €987,759 | +€418,269 | +73.4% |
| Accrued charges and deferred income | 492/3 | - | €13,267 | +€13,267 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,940 | €158,635 | -€23,304 | -12.8% |
| Other operating charges | 640/8 | €12,470 | €4,749 | -€7,721 | -61.9% |
| Gross operating margin | 9900 | €322,247 | €317,209 | -€5,038 | -1.6% |
| Operating profit (loss) | 9901 | €127,837 | €153,825 | +€25,988 | +20.3% |
| Financial income | 75/76B | €1,596 | €4,137 | +€2,540 | +159% |
| Recurring financial income | 75 | €1,596 | €4,137 | +€2,540 | +159% |
| Financial charges | 65/66B | €13,066 | €20,542 | +€7,476 | +57.2% |
| Recurring financial charges | 65 | €13,066 | €20,542 | +€7,476 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €116,368 | €137,420 | +€21,052 | +18.1% |
| Transfer from deferred taxes | 780 | €3,698 | €3,413 | -€284 | -7.7% |
| Income taxes | 67/77 | €42,862 | €49,565 | +€6,702 | +15.6% |
| Profit (loss) for the period | 9904 | €77,203 | €91,268 | +€14,065 | +18.2% |
| Transfer from tax-exempt reserves | 789 | €14,790 | €13,653 | -€1,138 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,993 | €104,921 | +€12,928 | +14.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.