JONARDMEDIC: 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.
JONARDMEDIC
Largest movements
- Tangible fixed assets +€38,561
up €38,561 (+222.4%), from €17,341 to €55,901
of which Furniture and vehicles: +€35,576
- Intangible fixed assets -€21,000
down €21,000 (-12.1%), from €173,178 to €152,178
- Deferred charges and accrued income +€7,163
up €7,163 (+53.3%), from €13,446 to €20,608
- Current investments +€5,503
new in 2025: €5,503
- Profit (loss) carried forward +€102,812
new in 2025: €102,812
- Other debts -€71,332
down €71,332 (-62.2%), from €114,646 to €43,314
- Tax, wage and social debts -€12,376
no longer reported in 2025 (was €12,376)
- Debts after one year +€7,325
up €7,325 (+13.2%), from €55,314 to €62,640
- Current portion of long-term debt +€5,261
up €5,261 (+54.2%), from €9,702 to €14,962
- Gross operating margin +€15,711
up €15,711 (+10.4%), from €150,536 to €166,247
- Taxes -€4,790
down €4,790 (-14.5%), from €32,974 to €28,184
- Depreciation -€2,466
down €2,466 (-7.7%), from €31,834 to €29,368
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 | €317,332 | €349,406 | +€32,075 | +10.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €191,519 | €209,079 | +€17,561 | +9.2% |
| Intangible fixed assets | 21 | €173,178 | €152,178 | -€21,000 | -12.1% |
| Tangible fixed assets | 22/27 | €17,341 | €55,901 | +€38,561 | +222.4% |
| Plant, machinery and equipment | 23 | - | €2,985 | +€2,985 | |
| Furniture and vehicles | 24 | €17,341 | €52,917 | +€35,576 | +205.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €125,813 | €140,327 | +€14,514 | +11.5% |
| Amounts receivable within one year | 40/41 | €9,013 | €7,963 | -€1,049 | -11.6% |
| Other amounts receivable | 41 | €9,013 | €7,963 | -€1,049 | -11.6% |
| Current investments | 50/53 | - | €5,503 | +€5,503 | |
| Cash at bank and in hand | 54/58 | €103,355 | €106,252 | +€2,898 | +2.8% |
| Deferred charges and accrued income | 490/1 | €13,446 | €20,608 | +€7,163 | +53.3% |
| Total equity and liabilities | 10/49 | €317,332 | €349,406 | +€32,075 | +10.1% |
| Equity | 10/15 | €124,771 | €227,583 | +€102,812 | +82.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €114,771 | €114,771 | = | 0.0% |
| Distributable reserves | 133 | €114,771 | €114,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €102,812 | +€102,812 | |
| Amounts payable | 17/49 | €192,561 | €121,823 | -€70,738 | -36.7% |
| Amounts payable after more than one year | 17 | €55,314 | €62,640 | +€7,325 | +13.2% |
| Financial debts | 170/4 | €55,314 | €62,640 | +€7,325 | +13.2% |
| Amounts payable within one year | 42/48 | €137,021 | €58,623 | -€78,398 | -57.2% |
| Current portion of amounts payable after more than one year | 42 | €9,702 | €14,962 | +€5,261 | +54.2% |
| Trade debts | 44 | €297 | €347 | +€50 | +16.7% |
| Suppliers | 440/4 | €297 | €347 | +€50 | +16.7% |
| Taxes, remuneration and social security | 45 | €12,376 | - | -€12,376 | |
| Taxes | 450/3 | €12,376 | - | -€12,376 | |
| Other amounts payable | 47/48 | €114,646 | €43,314 | -€71,332 | -62.2% |
| Accrued charges and deferred income | 492/3 | €226 | €560 | +€335 | +148.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,834 | €29,368 | -€2,466 | -7.7% |
| Other operating charges | 640/8 | €1,252 | €1,862 | +€610 | +48.7% |
| Gross operating margin | 9900 | €150,536 | €166,247 | +€15,711 | +10.4% |
| Operating profit (loss) | 9901 | €117,450 | €135,017 | +€17,567 | +15.0% |
| Financial income | 75/76B | €50 | €3 | -€47 | -94.4% |
| Recurring financial income | 75 | €50 | €3 | -€47 | -94.4% |
| Financial charges | 65/66B | €3,678 | €4,023 | +€345 | +9.4% |
| Recurring financial charges | 65 | €3,678 | €4,023 | +€345 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €113,822 | €130,997 | +€17,175 | +15.1% |
| Income taxes | 67/77 | €32,974 | €28,184 | -€4,790 | -14.5% |
| Profit (loss) for the period | 9904 | €80,848 | €102,812 | +€21,964 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €80,848 | €102,812 | +€21,964 | +27.2% |
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 7 October 2026 via checked.be.