JONALIENOR: 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.
JONALIENOR
Largest movements
- Cash -€39,315
down €39,315 (-91.4%), from €43,033 to €3,718
mainly Investment in fixed assets (net) (-€121,740) and Net result for the year (-€104,957)
- Profit (loss) carried forward -€104,957
down €104,957 (-21.4%), from €489,717 to €384,759
- Debts after one year +€49,426
up €49,426 (+2.5%), from €2.0m to €2.0m
of which Other amounts payable: +€87,277
- Gross operating margin -€29,930
down €29,930 (-29.5%), from €101,362 to €71,432
- Depreciation +€16,954
up €16,954 (+15.1%), from €112,006 to €128,960
- Financial charges +€3,827
up €3,827 (+12.1%), from €31,545 to €35,372
- Other operating charges -€3,787
down €3,787 (-23.9%), from €15,849 to €12,062
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 | €2,846,755 | €2,797,547 | -€49,208 | -1.7% |
| Fixed assets | 21/28 | €2,800,701 | €2,793,480 | -€7,220 | -0.3% |
| Tangible fixed assets | 22/27 | €2,800,701 | €2,793,480 | -€7,220 | -0.3% |
| Land and buildings | 22 | €2,800,216 | €2,793,157 | -€7,059 | -0.3% |
| Plant, machinery and equipment | 23 | €485 | €323 | -€161 | -33.2% |
| Current assets | 29/58 | €46,054 | €4,067 | -€41,988 | -91.2% |
| Amounts receivable within one year | 40/41 | €2,942 | €0 | -€2,942 | -100.0% |
| Trade receivables | 40 | €2,942 | €0 | -€2,942 | -100.0% |
| Cash at bank and in hand | 54/58 | €43,033 | €3,718 | -€39,315 | -91.4% |
| Deferred charges and accrued income | 490/1 | €80 | €349 | +€269 | +336.3% |
| Total equity and liabilities | 10/49 | €2,846,755 | €2,797,547 | -€49,208 | -1.7% |
| Equity | 10/15 | €805,869 | €700,912 | -€104,957 | -13.0% |
| Contributions | 10/11 | €304,701 | €304,701 | = | 0.0% |
| Reserves | 13 | €11,451 | €11,451 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,451 | €11,451 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,451 | €11,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €489,717 | €384,759 | -€104,957 | -21.4% |
| Amounts payable | 17/49 | €2,040,886 | €2,096,636 | +€55,750 | +2.7% |
| Amounts payable after more than one year | 17 | €1,982,591 | €2,032,017 | +€49,426 | +2.5% |
| Financial debts | 170/4 | €323,364 | €285,513 | -€37,851 | -11.7% |
| Other amounts payable | 178/9 | €1,659,227 | €1,746,504 | +€87,277 | +5.3% |
| Amounts payable within one year | 42/48 | €36,830 | €37,637 | +€806 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €34,299 | €37,123 | +€2,824 | +8.2% |
| Trade debts | 44 | €1,361 | €0 | -€1,361 | -100.0% |
| Suppliers | 440/4 | €1,361 | €0 | -€1,361 | -100.0% |
| Other amounts payable | 47/48 | €1,170 | €513 | -€657 | -56.1% |
| Accrued charges and deferred income | 492/3 | €21,465 | €26,982 | +€5,517 | +25.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,006 | €128,960 | +€16,954 | +15.1% |
| Other operating charges | 640/8 | €15,849 | €12,062 | -€3,787 | -23.9% |
| Gross operating margin | 9900 | €101,362 | €71,432 | -€29,930 | -29.5% |
| Operating profit (loss) | 9901 | -€26,494 | -€69,590 | -€43,097 | -162.7% |
| Financial income | 75/76B | €91 | €7 | -€84 | -92.7% |
| Recurring financial income | 75 | €91 | €7 | -€84 | -92.7% |
| Financial charges | 65/66B | €31,545 | €35,372 | +€3,827 | +12.1% |
| Recurring financial charges | 65 | €31,545 | €35,372 | +€3,827 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,948 | -€104,955 | -€47,008 | -81.1% |
| Income taxes | 67/77 | -€428 | €2 | +€430 | |
| Profit (loss) for the period | 9904 | -€57,520 | -€104,957 | -€47,437 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,520 | -€104,957 | -€47,437 | -82.5% |
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.