JONACCOUNTS Expertise comptable: what changed
What changed
JONACCOUNTS Expertise comptable
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€30,546
2024 · €36,779-€6,233
Equity
€41,098
2024 · €40,552+€546
Cash
€126,571
2024 · €109,285+€17,286
Balance sheet total
€178,981
2024 · €164,537+€14,444
Largest movements
Assets
- Cash +€17,286
up €17,286 (+15.8%), from €109,285 to €126,571
mainly Net result for the year (+€30,546) and Other debts (+€23,295)
- Receivables within one year -€2,663
down €2,663 (-6.2%), from €43,024 to €40,361
of which Trade receivables: -€1,657
Equity and liabilities
- Other debts +€23,295
up €23,295 (+24.2%), from €96,384 to €119,679
- Tax, wage and social debts -€5,268
down €5,268 (-27.0%), from €19,510 to €14,242
of which Taxes: -€4,335
- Trade debts -€5,209
down €5,209 (-81.1%), from €6,420 to €1,211
Income statement
- Gross operating margin -€6,387
down €6,387 (-13.0%), from €48,993 to €42,606
- Write-downs -€1,619
down €1,619 (-1,117%), from -€145 to -€1,764
- Financial charges +€1,610
up €1,610 (+269%), from €599 to €2,209
- Taxes -€1,421
down €1,421 (-14.1%), from €10,043 to €8,622
- Financial income -€1,262
down €1,262 (-89.8%), from €1,405 to €143
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
€36,779
Gross operating margin
-€6,387
Depreciation
+€281
Write-downs
+€1,619
Other operating charges
-€24
Other operating items
-€271
Financial income
-€1,262
Financial charges
-€1,610
Taxes
+€1,421
Result 2025
€30,546
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
+€45,689
Investment
-€70
Financing
-€28,333
Cash 2024
€109,285
From operations (derived)
+€45,689
Net result for the year
+€30,546
Depreciation
+€1,710
Receivables within one year
+€2,663
Deferred charges and accrued income
-€1,461
Trade debts
-€5,209
Tax, wage and social debts
-€5,268
Advances received
-€707
Other debts
+€23,295
Accrued charges and deferred income
+€120
Investment (derived)
-€70
Current investments
-€70
Financing
-€28,333
Current portion of long-term debt
+€1,667
Contributions, distributions and other
-€30,000
Cash 2025
€126,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,537 | €178,981 | +€14,444 | +8.8% |
| Fixed assets | 21/28 | €5,517 | €3,807 | -€1,710 | -31.0% |
| Tangible fixed assets | 22/27 | €5,517 | €3,807 | -€1,710 | -31.0% |
| Plant, machinery and equipment | 23 | €424 | €124 | -€300 | -70.8% |
| Furniture and vehicles | 24 | €5,093 | €3,683 | -€1,410 | -27.7% |
| Current assets | 29/58 | €159,020 | €175,174 | +€16,154 | +10.2% |
| Amounts receivable within one year | 40/41 | €43,024 | €40,361 | -€2,663 | -6.2% |
| Trade receivables | 40 | €37,674 | €36,017 | -€1,657 | -4.4% |
| Other amounts receivable | 41 | €5,350 | €4,344 | -€1,006 | -18.8% |
| Current investments | 50/53 | €5,380 | €5,450 | +€70 | +1.3% |
| Cash at bank and in hand | 54/58 | €109,285 | €126,571 | +€17,286 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,331 | €2,792 | +€1,461 | +110% |
| Total equity and liabilities | 10/49 | €164,537 | €178,981 | +€14,444 | +8.8% |
| Equity | 10/15 | €40,552 | €41,098 | +€546 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,092 | €20,638 | +€546 | +2.7% |
| Amounts payable | 17/49 | €123,985 | €137,883 | +€13,898 | +11.2% |
| Amounts payable within one year | 42/48 | €123,505 | €137,283 | +€13,778 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,667 | +€1,667 | |
| Trade debts | 44 | €6,420 | €1,211 | -€5,209 | -81.1% |
| Suppliers | 440/4 | €6,420 | €1,211 | -€5,209 | -81.1% |
| Advances received on contracts in progress | 46 | €1,191 | €484 | -€707 | -59.4% |
| Taxes, remuneration and social security | 45 | €19,510 | €14,242 | -€5,268 | -27.0% |
| Taxes | 450/3 | €12,223 | €7,888 | -€4,335 | -35.5% |
| Remuneration and social security | 454/9 | €7,287 | €6,354 | -€933 | -12.8% |
| Other amounts payable | 47/48 | €96,384 | €119,679 | +€23,295 | +24.2% |
| Accrued charges and deferred income | 492/3 | €480 | €600 | +€120 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,710 | -€281 | -14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€145 | -€1,764 | -€1,619 | -1,117% |
| Other operating charges | 640/8 | €727 | €751 | +€24 | +3.3% |
| Non-recurring operating charges | 66A | €404 | €675 | +€271 | +67.1% |
| Gross operating margin | 9900 | €48,993 | €42,606 | -€6,387 | -13.0% |
| Operating profit (loss) | 9901 | €46,016 | €41,234 | -€4,782 | -10.4% |
| Financial income | 75/76B | €1,405 | €143 | -€1,262 | -89.8% |
| Recurring financial income | 75 | €1,405 | €143 | -€1,262 | -89.8% |
| Financial charges | 65/66B | €599 | €2,209 | +€1,610 | +269% |
| Recurring financial charges | 65 | €599 | €2,209 | +€1,610 | +269% |
| Profit (loss) for the period before taxes | 9903 | €46,822 | €39,168 | -€7,654 | -16.3% |
| Income taxes | 67/77 | €10,043 | €8,622 | -€1,421 | -14.1% |
| Profit (loss) for the period | 9904 | €36,779 | €30,546 | -€6,233 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,779 | €30,546 | -€6,233 | -16.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.