Jonarik Services: 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.
Jonarik Services
Largest movements
- Receivables within one year -€44,412
down €44,412 (-16.5%), from €268,846 to €224,434
of which Trade receivables: -€149,095
- Tangible fixed assets -€13,472
down €13,472 (-2.1%), from €656,288 to €642,816
of which Land and buildings: -€11,009
- Reserves -€127,511
down €127,511 (-38.7%), from €329,890 to €202,379
of which Distributable reserves: -€127,511
- Other debts +€125,500
up €125,500 (+207.4%), from €60,500 to €186,000
- Debts after one year -€27,407
down €27,407 (-10.1%), from €271,086 to €243,678
- Trade debts -€26,942
down €26,942 (-18.1%), from €149,175 to €122,233
- Tax, wage and social debts -€19,701
down €19,701 (-24.7%), from €79,920 to €60,219
of which Taxes: -€12,603
- Gross operating margin -€64,865
down €64,865 (-19.3%), from €336,915 to €272,051
- Taxes -€14,684
down €14,684 (-46.9%), from €31,288 to €16,604
- Depreciation -€5,347
down €5,347 (-4.8%), from €110,656 to €105,309
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 | €1,137,611 | €1,077,297 | -€60,315 | -5.3% |
| Fixed assets | 21/28 | €656,293 | €642,821 | -€13,472 | -2.1% |
| Tangible fixed assets | 22/27 | €656,288 | €642,816 | -€13,472 | -2.1% |
| Land and buildings | 22 | €374,960 | €363,951 | -€11,009 | -2.9% |
| Plant, machinery and equipment | 23 | €267,243 | €263,303 | -€3,939 | -1.5% |
| Furniture and vehicles | 24 | €12,657 | €15,561 | +€2,905 | +22.9% |
| Leasing and similar rights | 25 | €1,429 | - | -€1,429 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €481,318 | €434,476 | -€46,842 | -9.7% |
| Stocks and contracts in progress | 3 | €33,770 | €28,465 | -€5,305 | -15.7% |
| Stocks | 30/36 | €33,770 | €28,465 | -€5,305 | -15.7% |
| Amounts receivable within one year | 40/41 | €268,846 | €224,434 | -€44,412 | -16.5% |
| Trade receivables | 40 | €217,627 | €68,532 | -€149,095 | -68.5% |
| Other amounts receivable | 41 | €51,220 | €155,902 | +€104,682 | +204.4% |
| Current investments | 50/53 | €7,000 | €17,742 | +€10,742 | +153.5% |
| Cash at bank and in hand | 54/58 | €167,156 | €160,518 | -€6,638 | -4.0% |
| Deferred charges and accrued income | 490/1 | €4,546 | €3,318 | -€1,229 | -27.0% |
| Total equity and liabilities | 10/49 | €1,137,611 | €1,077,297 | -€60,315 | -5.3% |
| Equity | 10/15 | €348,490 | €220,979 | -€127,511 | -36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €329,890 | €202,379 | -€127,511 | -38.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €328,030 | €200,519 | -€127,511 | -38.9% |
| Amounts payable | 17/49 | €789,121 | €856,317 | +€67,197 | +8.5% |
| Amounts payable after more than one year | 17 | €271,086 | €243,678 | -€27,407 | -10.1% |
| Financial debts | 170/4 | €271,086 | €243,678 | -€27,407 | -10.1% |
| Amounts payable within one year | 42/48 | €388,007 | €471,746 | +€83,739 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €91,649 | €96,566 | +€4,916 | +5.4% |
| Financial debts | 43 | €6,762 | €6,729 | -€33 | -0.5% |
| Credit institutions | 430/8 | €6,762 | €6,729 | -€33 | -0.5% |
| Trade debts | 44 | €149,175 | €122,233 | -€26,942 | -18.1% |
| Suppliers | 440/4 | €149,175 | €122,233 | -€26,942 | -18.1% |
| Taxes, remuneration and social security | 45 | €79,920 | €60,219 | -€19,701 | -24.7% |
| Taxes | 450/3 | €68,235 | €55,632 | -€12,603 | -18.5% |
| Remuneration and social security | 454/9 | €11,684 | €4,586 | -€7,098 | -60.7% |
| Other amounts payable | 47/48 | €60,500 | €186,000 | +€125,500 | +207.4% |
| Accrued charges and deferred income | 492/3 | €130,028 | €140,893 | +€10,864 | +8.4% |
| Non-recurring operating income | 76A | €796 | €4,000 | +€3,204 | +402.3% |
| Remuneration, social security and pensions | 62 | €64,176 | €64,720 | +€543 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,656 | €105,309 | -€5,347 | -4.8% |
| Other operating charges | 640/8 | €5,102 | €5,083 | -€19 | -0.4% |
| Non-recurring operating charges | 66A | €1,558 | €3,847 | +€2,289 | +147.0% |
| Gross operating margin | 9900 | €336,915 | €272,051 | -€64,865 | -19.3% |
| Operating profit (loss) | 9901 | €155,423 | €93,092 | -€62,331 | -40.1% |
| Financial income | 75/76B | €7,147 | €3,942 | -€3,205 | -44.8% |
| Recurring financial income | 75 | €7,147 | €3,942 | -€3,205 | -44.8% |
| Financial charges | 65/66B | €24,337 | €21,940 | -€2,397 | -9.8% |
| Recurring financial charges | 65 | €24,337 | €21,940 | -€2,397 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €138,232 | €75,093 | -€63,140 | -45.7% |
| Income taxes | 67/77 | €31,288 | €16,604 | -€14,684 | -46.9% |
| Profit (loss) for the period | 9904 | €106,944 | €58,489 | -€48,455 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,944 | €58,489 | -€48,455 | -45.3% |
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 5 October 2026 via checked.be.