JONABAT: what changed
Two fiscal 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.
JONABAT
Largest movements
- Tangible fixed assets -€20,120
down €20,120 (-6.1%), from €328,376 to €308,256
of which Land and buildings: -€12,150
- Cash -€9,767
down €9,767 (-98.0%), from €9,969 to €202
mainly Net result for the year (-€30,346) and Trade debts (-€4,969)
- Receivables within one year -€4,385
down €4,385 (-61.2%), from €7,170 to €2,785
- Profit (loss) carried forward -€30,346
down €30,346 (-25.5%), from -€118,877 to -€149,223
- Trade debts -€4,969
down €4,969 (-59.2%), from €8,388 to €3,419
- Gross operating margin -€25,236
down €25,236 (-66.8%), from €37,776 to €12,540
- Depreciation -€8,951
down €8,951 (-29.0%), from €30,888 to €21,937
- Taxes +€1,161
up €1,161, from -€960 to €201
- Financial income +€772
new in 2025: €772
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.
Cash bridge derived
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 | €347,554 | €313,364 | -€34,190 | -9.8% |
| Fixed assets | 21/28 | €328,501 | €308,381 | -€20,120 | -6.1% |
| Tangible fixed assets | 22/27 | €328,376 | €308,256 | -€20,120 | -6.1% |
| Land and buildings | 22 | €311,820 | €299,670 | -€12,150 | -3.9% |
| Furniture and vehicles | 24 | €16,556 | €8,586 | -€7,970 | -48.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €19,053 | €4,983 | -€14,070 | -73.8% |
| Amounts receivable within one year | 40/41 | €7,170 | €2,785 | -€4,385 | -61.2% |
| Trade receivables | 40 | €7,170 | €2,785 | -€4,385 | -61.2% |
| Cash at bank and in hand | 54/58 | €9,969 | €202 | -€9,767 | -98.0% |
| Deferred charges and accrued income | 490/1 | €1,914 | €1,997 | +€83 | +4.3% |
| Total equity and liabilities | 10/49 | €347,554 | €313,364 | -€34,190 | -9.8% |
| Equity | 10/15 | -€111,277 | -€141,623 | -€30,346 | -27.3% |
| Contributions | 10/11 | €7,600 | €7,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,877 | -€149,223 | -€30,346 | -25.5% |
| Amounts payable | 17/49 | €458,831 | €454,987 | -€3,844 | -0.8% |
| Amounts payable after more than one year | 17 | €435,000 | €435,000 | = | 0.0% |
| Financial debts | 170/4 | €435,000 | €435,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,831 | €19,987 | -€3,844 | -16.1% |
| Trade debts | 44 | €8,388 | €3,419 | -€4,969 | -59.2% |
| Suppliers | 440/4 | €8,388 | €3,419 | -€4,969 | -59.2% |
| Taxes, remuneration and social security | 45 | €7,368 | €6,822 | -€545 | -7.4% |
| Taxes | 450/3 | €7,368 | €6,822 | -€545 | -7.4% |
| Other amounts payable | 47/48 | €8,075 | €9,745 | +€1,671 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,888 | €21,937 | -€8,951 | -29.0% |
| Other operating charges | 640/8 | €2,436 | €2,334 | -€101 | -4.2% |
| Gross operating margin | 9900 | €37,776 | €12,540 | -€25,236 | -66.8% |
| Operating profit (loss) | 9901 | €4,453 | -€11,731 | -€16,183 | |
| Financial income | 75/76B | - | €772 | +€772 | |
| Recurring financial income | 75 | - | €772 | +€772 | |
| Financial charges | 65/66B | €18,876 | €19,186 | +€310 | +1.6% |
| Recurring financial charges | 65 | €18,876 | €19,186 | +€310 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,423 | -€30,145 | -€15,722 | -109.0% |
| Income taxes | 67/77 | -€960 | €201 | +€1,161 | |
| Profit (loss) for the period | 9904 | -€13,463 | -€30,346 | -€16,883 | -125.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,463 | -€30,346 | -€16,883 | -125.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.