JONAFIE: 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.
JONAFIE
Largest movements
- Current investments +€150,002
up €150,002 (+19546.6%), from €767 to €150,770
- Receivables within one year -€114,679
down €114,679 (-99.8%), from €114,867 to €189
of which Trade receivables: -€114,680
- Reserves +€80,071
up €80,071 (+34.8%), from €230,333 to €310,404
of which Distributable reserves: +€80,071
- Other debts -€74,002
down €74,002 (-3.8%), from €2.0m to €1.9m
- Gross operating margin -€115,043
down €115,043 (-52.0%), from €221,070 to €106,027
- Other operating charges -€42,686
down €42,686 (-99.4%), from €42,964 to €278
- Taxes +€19,497
up €19,497 (+251.5%), from €7,751 to €27,248
- Financial income -€3,121
down €3,121 (-99.9%), from €3,125 to €4
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 | €4,033,453 | €4,061,112 | +€27,659 | +0.7% |
| Fixed assets | 21/28 | €3,741,646 | €3,740,551 | -€1,095 | 0.0% |
| Tangible fixed assets | 22/27 | €1,621 | €526 | -€1,095 | -67.6% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,621 | €526 | -€1,095 | -67.6% |
| Financial fixed assets | 28 | €3,740,025 | €3,740,025 | = | 0.0% |
| Current assets | 29/58 | €291,807 | €320,561 | +€28,754 | +9.9% |
| Stocks and contracts in progress | 3 | €3,250 | €3,250 | = | 0.0% |
| Stocks | 30/36 | €3,250 | €3,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €114,867 | €189 | -€114,679 | -99.8% |
| Trade receivables | 40 | €114,867 | €188 | -€114,680 | -99.8% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Current investments | 50/53 | €767 | €150,770 | +€150,002 | +19546.6% |
| Cash at bank and in hand | 54/58 | €172,922 | €166,353 | -€6,569 | -3.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €4,033,453 | €4,061,112 | +€27,659 | +0.7% |
| Equity | 10/15 | €1,810,112 | €1,885,404 | +€75,291 | +4.2% |
| Contributions | 10/11 | €1,575,000 | €1,575,000 | = | 0.0% |
| Reserves | 13 | €230,333 | €310,404 | +€80,071 | +34.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €230,333 | €310,404 | +€80,071 | +34.8% |
| Profit (loss) carried forward | 14 | €4,780 | €0 | -€4,780 | -100.0% |
| Amounts payable | 17/49 | €2,223,341 | €2,175,709 | -€47,632 | -2.1% |
| Amounts payable after more than one year | 17 | €250,000 | €250,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €250,000 | €250,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,973,341 | €1,925,709 | -€47,632 | -2.4% |
| Trade debts | 44 | €1,375 | €639 | -€736 | -53.5% |
| Suppliers | 440/4 | €1,375 | €639 | -€736 | -53.5% |
| Taxes, remuneration and social security | 45 | €12,888 | €39,993 | +€27,105 | +210.3% |
| Taxes | 450/3 | €12,888 | €39,993 | +€27,105 | +210.3% |
| Other amounts payable | 47/48 | €1,959,078 | €1,885,076 | -€74,002 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €1,095 | -€825 | -43.0% |
| Other operating charges | 640/8 | €42,964 | €278 | -€42,686 | -99.4% |
| Non-recurring operating charges | 66A | €177,010 | €0 | -€177,010 | -100.0% |
| Gross operating margin | 9900 | €221,070 | €106,027 | -€115,043 | -52.0% |
| Operating profit (loss) | 9901 | -€824 | €104,654 | +€105,478 | |
| Financial income | 75/76B | €3,125 | €4 | -€3,121 | -99.9% |
| Recurring financial income | 75 | €3,125 | €4 | -€3,121 | -99.9% |
| Financial charges | 65/66B | €4,087 | €2,118 | -€1,968 | -48.2% |
| Recurring financial charges | 65 | €4,087 | €2,118 | -€1,968 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,786 | €102,540 | +€104,325 | |
| Income taxes | 67/77 | €7,751 | €27,248 | +€19,497 | +251.5% |
| Profit (loss) for the period | 9904 | -€9,537 | €75,291 | +€84,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,537 | €75,291 | +€84,828 |
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 7 October 2026 via checked.be.