Jonapas: what changed
Two financial 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.
Jonapas
Largest movements
- Deferred charges and accrued income +€17,736
up €17,736 (+2,314%), from €767 to €18,503
- Profit (loss) carried forward +€59,918
up €59,918 (+403%), from €14,850 to €74,767
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Trade debts +€8,868
up €8,868 (+6,980%), from €127 to €8,995
- Gross operating margin +€13,648
up €13,648 (+16.1%), from €84,879 to €98,527
- Other operating charges +€9,201
up €9,201 (+100%), from €9,199 to €18,400
- Taxes +€1,096
up €1,096 (+5.8%), from €18,897 to €19,993
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.
Derived cash bridge
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 | €247,874 | €267,740 | +€19,866 | +8.0% |
| Fixed assets | 21/28 | €158,264 | €158,264 | = | 0.0% |
| Tangible fixed assets | 22/27 | €158,264 | €158,264 | = | 0.0% |
| Land and buildings | 22 | €158,264 | €158,264 | = | 0.0% |
| Current assets | 29/58 | €89,610 | €109,476 | +€19,866 | +22.2% |
| Cash at bank and in hand | 54/58 | €88,843 | €90,973 | +€2,130 | +2.4% |
| Deferred charges and accrued income | 490/1 | €767 | €18,503 | +€17,736 | +2,314% |
| Total equity and liabilities | 10/49 | €247,874 | €267,740 | +€19,866 | +8.0% |
| Equity | 10/15 | €196,850 | €256,767 | +€59,918 | +30.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,850 | €74,767 | +€59,918 | +403% |
| Amounts payable | 17/49 | €51,024 | €10,973 | -€40,051 | -78.5% |
| Amounts payable within one year | 42/48 | €51,024 | €10,973 | -€40,051 | -78.5% |
| Trade debts | 44 | €127 | €8,995 | +€8,868 | +6,980% |
| Suppliers | 440/4 | €127 | €8,995 | +€8,868 | +6,980% |
| Taxes, remuneration and social security | 45 | €897 | €1,978 | +€1,081 | +120% |
| Taxes | 450/3 | €897 | €1,978 | +€1,081 | +120% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Other operating charges | 640/8 | €9,199 | €18,400 | +€9,201 | +100% |
| Gross operating margin | 9900 | €84,879 | €98,527 | +€13,648 | +16.1% |
| Operating profit (loss) | 9901 | €75,680 | €80,127 | +€4,447 | +5.9% |
| Financial charges | 65/66B | €92 | €216 | +€124 | +134% |
| Recurring financial charges | 65 | €92 | €216 | +€124 | +134% |
| Profit (loss) for the period before taxes | 9903 | €75,588 | €79,911 | +€4,323 | +5.7% |
| Income taxes | 67/77 | €18,897 | €19,993 | +€1,096 | +5.8% |
| Profit (loss) for the period | 9904 | €56,691 | €59,918 | +€3,227 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,691 | €59,918 | +€3,227 | +5.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.