JONAS AERTS: 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.
JONAS AERTS
Largest movements
- Receivables within one year +€73,030
up €73,030 (+293.3%), from €24,900 to €97,930
of which Trade receivables: +€72,000
- Current investments -€25,000
no longer reported in 2025 (was €25,000)
- Tangible fixed assets -€6,712
down €6,712 (-68.7%), from €9,765 to €3,053
- Other debts +€47,665
up €47,665 (+66.8%), from €71,407 to €119,073
- Debts after one year -€3,079
no longer reported in 2025 (was €3,079)
- Current portion of long-term debt -€3,026
down €3,026 (-49.6%), from €6,105 to €3,079
- Gross operating margin +€97,492
up €97,492 (+107.4%), from €90,737 to €188,229
- Taxes +€24,624
up €24,624 (+131.8%), from €18,679 to €43,303
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 | €103,289 | €144,910 | +€41,621 | +40.3% |
| Fixed assets | 21/28 | €10,035 | €3,323 | -€6,712 | -66.9% |
| Tangible fixed assets | 22/27 | €9,765 | €3,053 | -€6,712 | -68.7% |
| Furniture and vehicles | 24 | €9,765 | €3,053 | -€6,712 | -68.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €93,254 | €141,588 | +€48,334 | +51.8% |
| Amounts receivable within one year | 40/41 | €24,900 | €97,930 | +€73,030 | +293.3% |
| Trade receivables | 40 | - | €72,000 | +€72,000 | |
| Other amounts receivable | 41 | €24,900 | €25,930 | +€1,030 | +4.1% |
| Current investments | 50/53 | €25,000 | - | -€25,000 | |
| Cash at bank and in hand | 54/58 | €42,340 | €42,644 | +€304 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,014 | €1,013 | -€0 | 0.0% |
| Total equity and liabilities | 10/49 | €103,289 | €144,910 | +€41,621 | +40.3% |
| Equity | 10/15 | €18,600 | €19,342 | +€742 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €742 | +€742 | |
| Amounts payable | 17/49 | €84,689 | €125,568 | +€40,879 | +48.3% |
| Amounts payable after more than one year | 17 | €3,079 | - | -€3,079 | |
| Financial debts | 170/4 | €3,079 | - | -€3,079 | |
| Amounts payable within one year | 42/48 | €81,610 | €125,568 | +€43,959 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €6,105 | €3,079 | -€3,026 | -49.6% |
| Trade debts | 44 | €1,394 | €951 | -€443 | -31.8% |
| Suppliers | 440/4 | €1,394 | €951 | -€443 | -31.8% |
| Taxes, remuneration and social security | 45 | €2,704 | €2,466 | -€238 | -8.8% |
| Taxes | 450/3 | €2,704 | €2,466 | -€238 | -8.8% |
| Other amounts payable | 47/48 | €71,407 | €119,073 | +€47,665 | +66.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,273 | €6,712 | -€561 | -7.7% |
| Other operating charges | 640/8 | €248 | €259 | +€10 | +4.1% |
| Gross operating margin | 9900 | €90,737 | €188,229 | +€97,492 | +107.4% |
| Operating profit (loss) | 9901 | €83,215 | €181,258 | +€98,042 | +117.8% |
| Financial income | 75/76B | €2,807 | €2,442 | -€364 | -13.0% |
| Recurring financial income | 75 | €2,807 | €2,442 | -€364 | -13.0% |
| Financial charges | 65/66B | €295 | €655 | +€360 | +122.1% |
| Recurring financial charges | 65 | €295 | €655 | +€360 | +122.1% |
| Profit (loss) for the period before taxes | 9903 | €85,727 | €183,045 | +€97,318 | +113.5% |
| Income taxes | 67/77 | €18,679 | €43,303 | +€24,624 | +131.8% |
| Profit (loss) for the period | 9904 | €67,049 | €139,742 | +€72,693 | +108.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,049 | €139,742 | +€72,693 | +108.4% |
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.