JONA PHARMA: 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 PHARMA
Largest movements
- Receivables within one year +€10,366
up €10,366 (+9.4%), from €109,959 to €120,325
of which Trade receivables: +€9,758
- Trade debts +€5,983
up €5,983 (+179%), from €3,349 to €9,332
- Accrued charges and deferred income +€2,182
up €2,182 (+13,073%), from €17 to €2,199
- Other debts +€1,979
up €1,979 (+3.2%), from €61,123 to €63,102
- Financial charges -€1,609
down €1,609 (-95.8%), from €1,680 to €70
- Financial income -€1,057
down €1,057 (-99.8%), from €1,059 to €2
- Gross operating margin -€565
down €565 (-32.0%), from €1,765 to €1,199
- Taxes -€35
down €35 (-11.9%), from €294 to €259
- Other operating charges +€34
up €34 (+4.1%), from €835 to €869
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 | €112,249 | €122,611 | +€10,361 | +9.2% |
| Current assets | 29/58 | €112,249 | €122,611 | +€10,361 | +9.2% |
| Stocks and contracts in progress | 3 | - | €860 | +€860 | |
| Stocks | 30/36 | - | €860 | +€860 | |
| Amounts receivable within one year | 40/41 | €109,959 | €120,325 | +€10,366 | +9.4% |
| Trade receivables | 40 | €3,514 | €13,271 | +€9,758 | +278% |
| Other amounts receivable | 41 | €106,446 | €107,054 | +€608 | +0.6% |
| Cash at bank and in hand | 54/58 | €2,078 | €1,298 | -€780 | -37.6% |
| Deferred charges and accrued income | 490/1 | €212 | €128 | -€84 | -39.5% |
| Total equity and liabilities | 10/49 | €112,249 | €122,611 | +€10,361 | +9.2% |
| Equity | 10/15 | €21,433 | €21,435 | +€3 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,233 | €15,235 | +€3 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,373 | €13,375 | +€3 | 0.0% |
| Amounts payable | 17/49 | €90,817 | €101,175 | +€10,359 | +11.4% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €65,800 | €73,977 | +€8,177 | +12.4% |
| Trade debts | 44 | €3,349 | €9,332 | +€5,983 | +179% |
| Suppliers | 440/4 | €3,349 | €9,332 | +€5,983 | +179% |
| Taxes, remuneration and social security | 45 | €1,328 | €1,542 | +€215 | +16.2% |
| Taxes | 450/3 | €1,328 | €1,542 | +€215 | +16.2% |
| Other amounts payable | 47/48 | €61,123 | €63,102 | +€1,979 | +3.2% |
| Accrued charges and deferred income | 492/3 | €17 | €2,199 | +€2,182 | +13,073% |
| Other operating charges | 640/8 | €835 | €869 | +€34 | +4.1% |
| Gross operating margin | 9900 | €1,765 | €1,199 | -€565 | -32.0% |
| Operating profit (loss) | 9901 | €930 | €330 | -€600 | -64.5% |
| Financial income | 75/76B | €1,059 | €2 | -€1,057 | -99.8% |
| Recurring financial income | 75 | €1,059 | €2 | -€1,057 | -99.8% |
| Financial charges | 65/66B | €1,680 | €70 | -€1,609 | -95.8% |
| Recurring financial charges | 65 | €1,680 | €70 | -€1,609 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | €309 | €262 | -€48 | -15.4% |
| Income taxes | 67/77 | €294 | €259 | -€35 | -11.9% |
| Profit (loss) for the period | 9904 | €15 | €3 | -€12 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15 | €3 | -€12 | -81.1% |
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 27 October 2026 via checked.be.