JONACHAR: 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.
JONACHAR
Largest movements
- Cash +€35,074
up €35,074 (+48.7%), from €72,089 to €107,163
mainly Other debts (+€62,361) and Net result for the year (+€31,735)
- Tangible fixed assets -€13,989
down €13,989 (-37.2%), from €37,637 to €23,647
of which Furniture and vehicles: -€11,618
- Intangible fixed assets -€7,500
down €7,500 (-14.3%), from €52,418 to €44,918
- Receivables within one year +€3,350
new in 2025: €3,350
- Deferred charges and accrued income -€3,280
down €3,280 (-7.6%), from €43,208 to €39,928
- Other debts +€62,361
up €62,361 (+194.8%), from €32,009 to €94,370
- Reserves -€33,990
down €33,990 (-22.8%), from €149,357 to €115,367
- Debts after one year -€12,821
down €12,821 (-70.4%), from €18,212 to €5,391
- Gross operating margin -€10,839
down €10,839 (-14.0%), from €77,439 to €66,600
- Depreciation -€2,509
down €2,509 (-9.4%), from €26,639 to €24,129
- Taxes -€1,977
down €1,977 (-17.7%), from €11,164 to €9,187
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 | €223,352 | €237,006 | +€13,655 | +6.1% |
| Fixed assets | 21/28 | €90,055 | €68,565 | -€21,489 | -23.9% |
| Intangible fixed assets | 21 | €52,418 | €44,918 | -€7,500 | -14.3% |
| Tangible fixed assets | 22/27 | €37,637 | €23,647 | -€13,989 | -37.2% |
| Plant, machinery and equipment | 23 | €6,382 | €4,010 | -€2,372 | -37.2% |
| Furniture and vehicles | 24 | €31,255 | €19,638 | -€11,618 | -37.2% |
| Current assets | 29/58 | €133,297 | €168,441 | +€35,144 | +26.4% |
| Amounts receivable within one year | 40/41 | - | €3,350 | +€3,350 | |
| Other amounts receivable | 41 | - | €3,350 | +€3,350 | |
| Current investments | 50/53 | €18,000 | €18,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,089 | €107,163 | +€35,074 | +48.7% |
| Deferred charges and accrued income | 490/1 | €43,208 | €39,928 | -€3,280 | -7.6% |
| Total equity and liabilities | 10/49 | €223,352 | €237,006 | +€13,655 | +6.1% |
| Equity | 10/15 | €154,357 | €120,367 | -€33,990 | -22.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €149,357 | €115,367 | -€33,990 | -22.8% |
| Distributable reserves | 133 | €149,357 | €115,367 | -€33,990 | -22.8% |
| Amounts payable | 17/49 | €68,994 | €116,639 | +€47,645 | +69.1% |
| Amounts payable after more than one year | 17 | €18,212 | €5,391 | -€12,821 | -70.4% |
| Financial debts | 170/4 | €18,212 | €5,391 | -€12,821 | -70.4% |
| Amounts payable within one year | 42/48 | €47,515 | €107,817 | +€60,302 | +126.9% |
| Current portion of amounts payable after more than one year | 42 | €12,656 | €12,821 | +€165 | +1.3% |
| Trade debts | 44 | €1,655 | €626 | -€1,028 | -62.2% |
| Suppliers | 440/4 | €1,655 | €626 | -€1,028 | -62.2% |
| Taxes, remuneration and social security | 45 | €1,195 | - | -€1,195 | |
| Taxes | 450/3 | €1,195 | - | -€1,195 | |
| Other amounts payable | 47/48 | €32,009 | €94,370 | +€62,361 | +194.8% |
| Accrued charges and deferred income | 492/3 | €3,267 | €3,430 | +€163 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,639 | €24,129 | -€2,509 | -9.4% |
| Other operating charges | 640/8 | €1,075 | €1,174 | +€99 | +9.2% |
| Gross operating margin | 9900 | €77,439 | €66,600 | -€10,839 | -14.0% |
| Operating profit (loss) | 9901 | €49,725 | €41,297 | -€8,428 | -16.9% |
| Financial income | 75/76B | - | €428 | +€428 | |
| Recurring financial income | 75 | - | €428 | +€428 | |
| Financial charges | 65/66B | €997 | €803 | -€194 | -19.4% |
| Recurring financial charges | 65 | €997 | €803 | -€194 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €48,728 | €40,921 | -€7,807 | -16.0% |
| Income taxes | 67/77 | €11,164 | €9,187 | -€1,977 | -17.7% |
| Profit (loss) for the period | 9904 | €37,564 | €31,735 | -€5,829 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,564 | €31,735 | -€5,829 | -15.5% |
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 29 September 2026 via checked.be.