JONAS: 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.
JONAS
Largest movements
- Tangible fixed assets -€12,863
down €12,863 (-15.1%), from €85,314 to €72,451
of which Other tangible fixed assets: -€8,372
- Cash +€4,471
up €4,471 (+32.4%), from €13,801 to €18,272
mainly Other debts (+€23,603) and Depreciation (+€12,863)
- Deferred charges and accrued income -€1,716
down €1,716 (-72.6%), from €2,364 to €648
- Receivables within one year +€1,622
up €1,622 (+45.7%), from €3,548 to €5,170
of which Trade receivables: +€3,087
- Financial fixed assets +€1,563
new in 2025: €1,563
- Debts after one year -€33,500
no longer reported in 2025 (was €33,500)
- Other debts +€23,603
up €23,603 (+855.2%), from €2,760 to €26,363
- Reserves +€9,341
up €9,341 (+27.0%), from €34,620 to €43,961
- Trade debts -€8,128
down €8,128 (-77.8%), from €10,451 to €2,323
- Tax, wage and social debts +€5,359
up €5,359 (+91.5%), from €5,858 to €11,217
of which Taxes: +€5,528
- Gross operating margin +€3,336
up €3,336 (+6.7%), from €49,747 to €53,084
- Staff costs -€3,138
down €3,138 (-12.3%), from €25,441 to €22,303
- Other operating charges +€1,667
up €1,667 (+119.6%), from €1,393 to €3,060
- Taxes +€1,430
up €1,430 (+50.4%), from €2,836 to €4,266
- Depreciation -€1,348
down €1,348 (-9.5%), from €14,211 to €12,863
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 | €109,388 | €102,465 | -€6,923 | -6.3% |
| Fixed assets | 21/28 | €85,314 | €74,014 | -€11,300 | -13.2% |
| Tangible fixed assets | 22/27 | €85,314 | €72,451 | -€12,863 | -15.1% |
| Plant, machinery and equipment | 23 | €1,560 | €893 | -€666 | -42.7% |
| Furniture and vehicles | 24 | €6,603 | €2,777 | -€3,825 | -57.9% |
| Other tangible fixed assets | 26 | €77,152 | €68,780 | -€8,372 | -10.9% |
| Financial fixed assets | 28 | - | €1,563 | +€1,563 | |
| Current assets | 29/58 | €24,073 | €28,451 | +€4,377 | +18.2% |
| Stocks and contracts in progress | 3 | €4,361 | €4,361 | = | 0.0% |
| Stocks | 30/36 | €4,361 | €4,361 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,548 | €5,170 | +€1,622 | +45.7% |
| Trade receivables | 40 | €1,217 | €4,304 | +€3,087 | +253.7% |
| Other amounts receivable | 41 | €2,331 | €866 | -€1,465 | -62.9% |
| Cash at bank and in hand | 54/58 | €13,801 | €18,272 | +€4,471 | +32.4% |
| Deferred charges and accrued income | 490/1 | €2,364 | €648 | -€1,716 | -72.6% |
| Total equity and liabilities | 10/49 | €109,388 | €102,465 | -€6,923 | -6.3% |
| Equity | 10/15 | €53,220 | €62,561 | +€9,341 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,620 | €43,961 | +€9,341 | +27.0% |
| Distributable reserves | 133 | €34,620 | €43,961 | +€9,341 | +27.0% |
| Amounts payable | 17/49 | €56,167 | €39,903 | -€16,264 | -29.0% |
| Amounts payable after more than one year | 17 | €33,500 | - | -€33,500 | |
| Other amounts payable | 178/9 | €33,500 | - | -€33,500 | |
| Amounts payable within one year | 42/48 | €22,667 | €39,903 | +€17,236 | +76.0% |
| Current portion of amounts payable after more than one year | 42 | €3,599 | - | -€3,599 | |
| Trade debts | 44 | €10,451 | €2,323 | -€8,128 | -77.8% |
| Suppliers | 440/4 | €10,451 | €2,323 | -€8,128 | -77.8% |
| Taxes, remuneration and social security | 45 | €5,858 | €11,217 | +€5,359 | +91.5% |
| Taxes | 450/3 | €3,913 | €9,441 | +€5,528 | +141.3% |
| Remuneration and social security | 454/9 | €1,945 | €1,776 | -€169 | -8.7% |
| Other amounts payable | 47/48 | €2,760 | €26,363 | +€23,603 | +855.2% |
| Remuneration, social security and pensions | 62 | €25,441 | €22,303 | -€3,138 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,211 | €12,863 | -€1,348 | -9.5% |
| Other operating charges | 640/8 | €1,393 | €3,060 | +€1,667 | +119.6% |
| Gross operating margin | 9900 | €49,747 | €53,084 | +€3,336 | +6.7% |
| Operating profit (loss) | 9901 | €8,701 | €14,858 | +€6,156 | +70.7% |
| Financial income | 75/76B | €6 | €52 | +€46 | +759.5% |
| Recurring financial income | 75 | €6 | €52 | +€46 | +759.5% |
| Financial charges | 65/66B | €513 | €1,302 | +€789 | +153.6% |
| Recurring financial charges | 65 | €513 | €1,302 | +€789 | +153.6% |
| Profit (loss) for the period before taxes | 9903 | €8,194 | €13,607 | +€5,413 | +66.1% |
| Income taxes | 67/77 | €2,836 | €4,266 | +€1,430 | +50.4% |
| Profit (loss) for the period | 9904 | €5,358 | €9,341 | +€3,983 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,358 | €9,341 | +€3,983 | +74.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.