JONAKITO: 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.
JONAKITO
Largest movements
- Cash -€22,426
down €22,426 (-73.4%), from €30,541 to €8,115
mainly Net result for the year (-€17,342) and Current portion of long-term debt (-€9,749)
- Tangible fixed assets -€1,500
no longer reported in 2023 (was €1,500)
- Receivables within one year +€1,058
up €1,058 (+156.5%), from €676 to €1,734
- Profit (loss) carried forward -€17,342
down €17,342 (-45.4%), from -€38,205 to -€55,547
- Current portion of long-term debt -€9,749
no longer reported in 2023 (was €9,749)
- Trade debts +€5,072
up €5,072 (+259.3%), from €1,956 to €7,028
- Other debts -€849
down €849 (-1.6%), from €53,017 to €52,168
- Gross operating margin -€13,478
down €13,478, from €7,912 to -€5,566
- Other operating charges +€8,618
up €8,618 (+588.3%), from €1,465 to €10,083
- Depreciation -€500
down €500 (-25.0%), from €2,000 to €1,500
- Financial charges -€480
down €480 (-71.3%), from €673 to €193
- Staff costs -€299
no longer reported in 2023 (was €299)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,717 | €9,849 | -€22,868 | -69.9% |
| Fixed assets | 21/28 | €1,500 | - | -€1,500 | |
| Tangible fixed assets | 22/27 | €1,500 | - | -€1,500 | |
| Furniture and vehicles | 24 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €31,217 | €9,849 | -€21,368 | -68.4% |
| Amounts receivable within one year | 40/41 | €676 | €1,734 | +€1,058 | +156.5% |
| Other amounts receivable | 41 | €676 | €1,734 | +€1,058 | +156.5% |
| Cash at bank and in hand | 54/58 | €30,541 | €8,115 | -€22,426 | -73.4% |
| Total equity and liabilities | 10/49 | €32,717 | €9,849 | -€22,868 | -69.9% |
| Equity | 10/15 | -€32,005 | -€49,347 | -€17,342 | -54.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€38,205 | -€55,547 | -€17,342 | -45.4% |
| Amounts payable | 17/49 | €64,722 | €59,196 | -€5,526 | -8.5% |
| Amounts payable within one year | 42/48 | €64,722 | €59,196 | -€5,526 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €9,749 | - | -€9,749 | |
| Trade debts | 44 | €1,956 | €7,028 | +€5,072 | +259.3% |
| Suppliers | 440/4 | €1,956 | €7,028 | +€5,072 | +259.3% |
| Other amounts payable | 47/48 | €53,017 | €52,168 | -€849 | -1.6% |
| Remuneration, social security and pensions | 62 | €299 | - | -€299 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €1,500 | -€500 | -25.0% |
| Other operating charges | 640/8 | €1,465 | €10,083 | +€8,618 | +588.3% |
| Non-recurring operating charges | 66A | €44,780 | - | -€44,780 | |
| Gross operating margin | 9900 | €7,912 | -€5,566 | -€13,478 | |
| Operating profit (loss) | 9901 | -€40,632 | -€17,149 | +€23,483 | +57.8% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €673 | €193 | -€480 | -71.3% |
| Recurring financial charges | 65 | €673 | €193 | -€480 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,293 | -€17,342 | +€23,951 | +58.0% |
| Profit (loss) for the period | 9904 | -€41,293 | -€17,342 | +€23,951 | +58.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,293 | -€17,342 | +€23,951 | +58.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.