Jonama: 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.
Jonama
Largest movements
- Cash -€27,804
down €27,804 (-74.2%), from €37,494 to €9,690
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€8,707)
- Receivables within one year +€8,707
up €8,707 (+69.3%), from €12,568 to €21,275
of which Other amounts receivable: +€7,092
- Reserves -€18,627
down €18,627 (-23.2%), from €80,433 to €61,806
- Current portion of long-term debt +€3,365
new in 2025: €3,365
- Trade debts -€2,438
down €2,438 (-28.6%), from €8,535 to €6,098
- Tax, wage and social debts +€1,444
up €1,444 (+8.6%), from €16,889 to €18,333
of which Taxes: +€1,444
- Gross operating margin -€23,592
down €23,592 (-68.4%), from €34,469 to €10,876
- Taxes -€4,581
down €4,581 (-61.6%), from €7,435 to €2,854
- Financial charges +€1,142
up €1,142 (+2329.3%), from €49 to €1,191
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 | €110,057 | €93,869 | -€16,188 | -14.7% |
| Fixed assets | 21/28 | €29,995 | €31,090 | +€1,095 | +3.7% |
| Tangible fixed assets | 22/27 | - | €1,095 | +€1,095 | |
| Plant, machinery and equipment | 23 | - | €1,095 | +€1,095 | |
| Financial fixed assets | 28 | €29,995 | €29,995 | = | 0.0% |
| Current assets | 29/58 | €80,062 | €62,779 | -€17,283 | -21.6% |
| Amounts receivable within one year | 40/41 | €12,568 | €21,275 | +€8,707 | +69.3% |
| Trade receivables | 40 | €12,481 | €14,096 | +€1,615 | +12.9% |
| Other amounts receivable | 41 | €87 | €7,179 | +€7,092 | +8176.5% |
| Current investments | 50/53 | €30,000 | €31,000 | +€1,000 | +3.3% |
| Cash at bank and in hand | 54/58 | €37,494 | €9,690 | -€27,804 | -74.2% |
| Deferred charges and accrued income | 490/1 | - | €814 | +€814 | |
| Total equity and liabilities | 10/49 | €110,057 | €93,869 | -€16,188 | -14.7% |
| Equity | 10/15 | €84,633 | €66,006 | -€18,627 | -22.0% |
| Contributions | 10/11 | €4,200 | €4,200 | = | 0.0% |
| Reserves | 13 | €80,433 | €61,806 | -€18,627 | -23.2% |
| Distributable reserves | 133 | €80,433 | €61,806 | -€18,627 | -23.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,424 | €27,862 | +€2,438 | +9.6% |
| Amounts payable within one year | 42/48 | €25,424 | €27,862 | +€2,438 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,365 | +€3,365 | |
| Trade debts | 44 | €8,535 | €6,098 | -€2,438 | -28.6% |
| Suppliers | 440/4 | €8,535 | €6,098 | -€2,438 | -28.6% |
| Taxes, remuneration and social security | 45 | €16,889 | €18,333 | +€1,444 | +8.6% |
| Taxes | 450/3 | €14,639 | €16,083 | +€1,444 | +9.9% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | - | €67 | +€67 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €209 | +€209 | |
| Other operating charges | 640/8 | €204 | €378 | +€174 | +85.1% |
| Gross operating margin | 9900 | €34,469 | €10,876 | -€23,592 | -68.4% |
| Operating profit (loss) | 9901 | €34,264 | €10,289 | -€23,975 | -70.0% |
| Financial income | 75/76B | €64 | €130 | +€66 | +102.4% |
| Recurring financial income | 75 | €64 | €130 | +€66 | +102.4% |
| Financial charges | 65/66B | €49 | €1,191 | +€1,142 | +2329.3% |
| Recurring financial charges | 65 | €49 | €1,191 | +€1,142 | +2329.3% |
| Profit (loss) for the period before taxes | 9903 | €34,279 | €9,227 | -€25,052 | -73.1% |
| Income taxes | 67/77 | €7,435 | €2,854 | -€4,581 | -61.6% |
| Profit (loss) for the period | 9904 | €26,844 | €6,373 | -€20,471 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,844 | €6,373 | -€20,471 | -76.3% |
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 6 October 2026 via checked.be.