Jonabel: 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.
Jonabel
Largest movements
- Cash -€10,876
down €10,876 (-20.4%), from €53,377 to €42,501
mainly Debts after one year (-€26,049) and Investment in fixed assets (net) (-€17,186)
- Deferred charges and accrued income +€7,952
up €7,952 (+667.2%), from €1,192 to €9,144
- Debts after one year -€26,049
down €26,049 (-9.8%), from €266,353 to €240,304
- Other debts +€13,713
up €13,713 (+9.6%), from €142,711 to €156,424
- Trade debts +€7,591
up €7,591 (+31.6%), from €24,003 to €31,594
- Depreciation -€35,361
down €35,361 (-67.7%), from €52,207 to €16,846
- Staff costs +€27,348
up €27,348 (+219.9%), from €12,436 to €39,784
- Gross operating margin +€17,400
up €17,400 (+28.2%), from €61,691 to €79,091
- Financial charges -€962
down €962 (-4.5%), from €21,343 to €20,381
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 | €447,929 | €444,664 | -€3,265 | -0.7% |
| Fixed assets | 21/28 | €358,153 | €358,493 | +€340 | +0.1% |
| Tangible fixed assets | 22/27 | €358,153 | €358,493 | +€340 | +0.1% |
| Land and buildings | 22 | €313,560 | €317,192 | +€3,632 | +1.2% |
| Plant, machinery and equipment | 23 | €28,489 | €27,001 | -€1,488 | -5.2% |
| Furniture and vehicles | 24 | €16,104 | €14,300 | -€1,804 | -11.2% |
| Current assets | 29/58 | €89,776 | €86,171 | -€3,605 | -4.0% |
| Stocks and contracts in progress | 3 | €10,998 | €10,998 | = | 0.0% |
| Stocks | 30/36 | €10,998 | €10,998 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,208 | €23,527 | -€681 | -2.8% |
| Trade receivables | 40 | €11,396 | €13,127 | +€1,731 | +15.2% |
| Other amounts receivable | 41 | €12,812 | €10,400 | -€2,412 | -18.8% |
| Cash at bank and in hand | 54/58 | €53,377 | €42,501 | -€10,876 | -20.4% |
| Deferred charges and accrued income | 490/1 | €1,192 | €9,144 | +€7,952 | +667.2% |
| Total equity and liabilities | 10/49 | €447,929 | €444,664 | -€3,265 | -0.7% |
| Equity | 10/15 | -€25,269 | -€26,000 | -€731 | -2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,269 | -€29,000 | -€731 | -2.6% |
| Amounts payable | 17/49 | €473,198 | €470,664 | -€2,534 | -0.5% |
| Amounts payable after more than one year | 17 | €266,353 | €240,304 | -€26,049 | -9.8% |
| Financial debts | 170/4 | €266,353 | €240,304 | -€26,049 | -9.8% |
| Amounts payable within one year | 42/48 | €206,845 | €230,360 | +€23,515 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €24,767 | €26,049 | +€1,282 | +5.2% |
| Trade debts | 44 | €24,003 | €31,594 | +€7,591 | +31.6% |
| Suppliers | 440/4 | €24,003 | €31,594 | +€7,591 | +31.6% |
| Taxes, remuneration and social security | 45 | €15,364 | €16,293 | +€929 | +6.0% |
| Taxes | 450/3 | €5,839 | €3,807 | -€2,032 | -34.8% |
| Remuneration and social security | 454/9 | €9,525 | €12,486 | +€2,961 | +31.1% |
| Other amounts payable | 47/48 | €142,711 | €156,424 | +€13,713 | +9.6% |
| Remuneration, social security and pensions | 62 | €12,436 | €39,784 | +€27,348 | +219.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,207 | €16,846 | -€35,361 | -67.7% |
| Other operating charges | 640/8 | €3,486 | €2,773 | -€713 | -20.5% |
| Gross operating margin | 9900 | €61,691 | €79,091 | +€17,400 | +28.2% |
| Operating profit (loss) | 9901 | -€6,437 | €19,689 | +€26,126 | |
| Financial income | 75/76B | €107 | €15 | -€92 | -85.6% |
| Recurring financial income | 75 | €107 | €15 | -€92 | -85.6% |
| Financial charges | 65/66B | €21,343 | €20,381 | -€962 | -4.5% |
| Recurring financial charges | 65 | €21,343 | €20,381 | -€962 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,673 | -€677 | +€26,996 | +97.6% |
| Income taxes | 67/77 | €596 | €55 | -€542 | -90.9% |
| Profit (loss) for the period | 9904 | -€28,269 | -€731 | +€27,538 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,269 | -€731 | +€27,538 | +97.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.