Jonalex: 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.
Jonalex
Largest movements
- Cash +€16,917
up €16,917 (+594.5%), from €2,846 to €19,762
mainly Depreciation (+€20,488) and Net result for the year (+€12,735)
- Tangible fixed assets -€16,248
down €16,248 (-13.1%), from €123,985 to €107,737
of which Land and buildings: -€11,772
- Receivables within one year -€2,704
down €2,704 (-24.5%), from €11,018 to €8,314
of which Trade receivables: -€3,028
- Deferred charges and accrued income -€1,488
down €1,488 (-29.9%), from €4,981 to €3,493
- Other debts -€14,879
down €14,879 (-6.9%), from €215,419 to €200,540
- Profit (loss) carried forward +€12,735
up €12,735 (+13.4%), from -€94,822 to -€82,087
- Debts after one year -€2,522
down €2,522 (-43.4%), from €5,813 to €3,291
- Trade debts +€2,244
up €2,244 (+47.6%), from €4,713 to €6,957
- Gross operating margin +€12,528
up €12,528 (+53.7%), from €23,334 to €35,862
- Depreciation +€1,022
up €1,022 (+5.2%), from €19,467 to €20,488
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 | €142,830 | €139,306 | -€3,524 | -2.5% |
| Fixed assets | 21/28 | €123,985 | €107,737 | -€16,248 | -13.1% |
| Tangible fixed assets | 22/27 | €123,985 | €107,737 | -€16,248 | -13.1% |
| Land and buildings | 22 | €112,940 | €101,168 | -€11,772 | -10.4% |
| Plant, machinery and equipment | 23 | €2,661 | €2,039 | -€622 | -23.4% |
| Furniture and vehicles | 24 | €8,384 | €4,530 | -€3,854 | -46.0% |
| Current assets | 29/58 | €18,845 | €31,570 | +€12,724 | +67.5% |
| Amounts receivable within one year | 40/41 | €11,018 | €8,314 | -€2,704 | -24.5% |
| Trade receivables | 40 | €10,979 | €7,950 | -€3,028 | -27.6% |
| Other amounts receivable | 41 | €39 | €364 | +€324 | +823.2% |
| Cash at bank and in hand | 54/58 | €2,846 | €19,762 | +€16,917 | +594.5% |
| Deferred charges and accrued income | 490/1 | €4,981 | €3,493 | -€1,488 | -29.9% |
| Total equity and liabilities | 10/49 | €142,830 | €139,306 | -€3,524 | -2.5% |
| Equity | 10/15 | -€88,242 | -€75,507 | +€12,735 | +14.4% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €330 | €330 | = | 0.0% |
| Tax-exempt reserves | 132 | €330 | €330 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,822 | -€82,087 | +€12,735 | +13.4% |
| Amounts payable | 17/49 | €231,072 | €214,814 | -€16,259 | -7.0% |
| Amounts payable after more than one year | 17 | €5,813 | €3,291 | -€2,522 | -43.4% |
| Financial debts | 170/4 | €5,813 | €3,291 | -€2,522 | -43.4% |
| Amounts payable within one year | 42/48 | €225,259 | €211,522 | -€13,737 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €2,427 | €2,522 | +€95 | +3.9% |
| Trade debts | 44 | €4,713 | €6,957 | +€2,244 | +47.6% |
| Suppliers | 440/4 | €4,713 | €6,957 | +€2,244 | +47.6% |
| Taxes, remuneration and social security | 45 | €2,700 | €1,503 | -€1,197 | -44.3% |
| Taxes | 450/3 | €2,700 | €1,503 | -€1,197 | -44.3% |
| Other amounts payable | 47/48 | €215,419 | €200,540 | -€14,879 | -6.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,400 | €0 | -€2,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,467 | €20,488 | +€1,022 | +5.2% |
| Other operating charges | 640/8 | €1,944 | €2,003 | +€59 | +3.0% |
| Gross operating margin | 9900 | €23,334 | €35,862 | +€12,528 | +53.7% |
| Operating profit (loss) | 9901 | €1,924 | €13,371 | +€11,447 | +595.1% |
| Financial income | 75/76B | €1 | €0 | -€0 | -61.9% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -61.9% |
| Financial charges | 65/66B | €506 | €499 | -€7 | -1.3% |
| Recurring financial charges | 65 | €506 | €499 | -€7 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €1,418 | €12,871 | +€11,453 | +807.7% |
| Income taxes | 67/77 | €140 | €136 | -€3 | -2.3% |
| Profit (loss) for the period | 9904 | €1,279 | €12,735 | +€11,456 | +896.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,279 | €12,735 | +€11,456 | +896.0% |
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 8 October 2026 via checked.be.