Jonam: 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.
Jonam
Largest movements
- Receivables within one year +€34,465
up €34,465 (+34.3%), from €100,539 to €135,004
of which Trade receivables: +€39,273
- Receivables after one year -€4,587
down €4,587 (-6.6%), from €69,485 to €64,898
- Profit (loss) carried forward +€11,667
up €11,667 (+5.3%), from €219,122 to €230,789
- Tax, wage and social debts +€8,445
up €8,445 (+118.4%), from €7,135 to €15,579
of which Taxes: +€5,883
- Other debts +€7,445
up €7,445 (+28.0%), from €26,577 to €34,022
- Trade debts +€3,910
up €3,910 (+37.9%), from €10,310 to €14,220
- Gross operating margin +€19,970
up €19,970 (+37.9%), from €52,753 to €72,724
- Taxes +€4,184
up €4,184 (+42.5%), from €9,856 to €14,040
- Staff costs -€1,524
down €1,524 (-27.7%), from €5,508 to €3,984
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 | €313,143 | €344,610 | +€31,467 | +10.0% |
| Fixed assets | 21/28 | €10,308 | €9,904 | -€404 | -3.9% |
| Tangible fixed assets | 22/27 | €10,308 | €9,904 | -€404 | -3.9% |
| Plant, machinery and equipment | 23 | €10,308 | €8,161 | -€2,147 | -20.8% |
| Furniture and vehicles | 24 | - | €1,743 | +€1,743 | |
| Current assets | 29/58 | €302,835 | €334,705 | +€31,871 | +10.5% |
| Amounts receivable after more than one year | 29 | €69,485 | €64,898 | -€4,587 | -6.6% |
| Trade receivables | 290 | €69,485 | €64,898 | -€4,587 | -6.6% |
| Stocks and contracts in progress | 3 | €58,992 | €60,595 | +€1,604 | +2.7% |
| Stocks | 30/36 | €58,992 | €60,595 | +€1,604 | +2.7% |
| Amounts receivable within one year | 40/41 | €100,539 | €135,004 | +€34,465 | +34.3% |
| Trade receivables | 40 | €83,292 | €122,566 | +€39,273 | +47.2% |
| Other amounts receivable | 41 | €17,247 | €12,438 | -€4,809 | -27.9% |
| Current investments | 50/53 | €2,524 | €2,422 | -€103 | -4.1% |
| Cash at bank and in hand | 54/58 | €68,520 | €70,637 | +€2,116 | +3.1% |
| Deferred charges and accrued income | 490/1 | €2,775 | €1,150 | -€1,625 | -58.6% |
| Total equity and liabilities | 10/49 | €313,143 | €344,610 | +€31,467 | +10.0% |
| Equity | 10/15 | €269,122 | €280,789 | +€11,667 | +4.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €219,122 | €230,789 | +€11,667 | +5.3% |
| Amounts payable | 17/49 | €44,021 | €63,821 | +€19,800 | +45.0% |
| Amounts payable within one year | 42/48 | €44,021 | €63,821 | +€19,800 | +45.0% |
| Trade debts | 44 | €10,310 | €14,220 | +€3,910 | +37.9% |
| Suppliers | 440/4 | €10,310 | €14,220 | +€3,910 | +37.9% |
| Taxes, remuneration and social security | 45 | €7,135 | €15,579 | +€8,445 | +118.4% |
| Taxes | 450/3 | €4,500 | €10,383 | +€5,883 | +130.7% |
| Remuneration and social security | 454/9 | €2,635 | €5,196 | +€2,561 | +97.2% |
| Other amounts payable | 47/48 | €26,577 | €34,022 | +€7,445 | +28.0% |
| Remuneration, social security and pensions | 62 | €5,508 | €3,984 | -€1,524 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,051 | €3,709 | +€659 | +21.6% |
| Other operating charges | 640/8 | €868 | €1,344 | +€476 | +54.8% |
| Gross operating margin | 9900 | €52,753 | €72,724 | +€19,970 | +37.9% |
| Operating profit (loss) | 9901 | €43,327 | €63,686 | +€20,359 | +47.0% |
| Financial income | 75/76B | €2,256 | €2,111 | -€145 | -6.4% |
| Recurring financial income | 75 | €2,256 | €2,111 | -€145 | -6.4% |
| Financial charges | 65/66B | €193 | €90 | -€103 | -53.3% |
| Recurring financial charges | 65 | €193 | €90 | -€103 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €45,390 | €65,707 | +€20,317 | +44.8% |
| Income taxes | 67/77 | €9,856 | €14,040 | +€4,184 | +42.5% |
| Profit (loss) for the period | 9904 | €35,534 | €51,667 | +€16,133 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,534 | €51,667 | +€16,133 | +45.4% |
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 5 October 2026 via checked.be.