Jonas Build: 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 Build
Largest movements
- Receivables within one year +€14,257
up €14,257 (+18.8%), from €75,712 to €89,968
of which Trade receivables: +€24,267
- Tangible fixed assets -€2,871
down €2,871 (-62.7%), from €4,582 to €1,712
- Other debts +€53,701
up €53,701 (+949.7%), from €5,655 to €59,356
- Profit (loss) carried forward -€45,035
down €45,035, from €41,537 to -€3,498
- Debts after one year -€15,511
down €15,511 (-17.8%), from €87,302 to €71,791
- Tax, wage and social debts +€12,987
up €12,987 (+103.9%), from €12,501 to €25,488
of which Remuneration and social security: +€21,171
- Trade debts +€4,617
up €4,617 (+7.4%), from €62,576 to €67,193
- Staff costs +€35,409
new in 2025: €35,409
- Gross operating margin -€17,555
down €17,555 (-93.5%), from €18,777 to €1,222
- Taxes -€2,369
down €2,369 (-95.3%), from €2,486 to €116
- Financial charges -€1,660
down €1,660 (-20.5%), from €8,094 to €6,434
- Other operating charges -€347
down €347 (-48.4%), from €718 to €371
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 | €229,344 | €240,841 | +€11,497 | +5.0% |
| Fixed assets | 21/28 | €152,582 | €149,712 | -€2,871 | -1.9% |
| Tangible fixed assets | 22/27 | €4,582 | €1,712 | -€2,871 | -62.7% |
| Furniture and vehicles | 24 | €4,582 | €1,712 | -€2,871 | -62.7% |
| Financial fixed assets | 28 | €148,000 | €148,000 | = | 0.0% |
| Current assets | 29/58 | €76,762 | €91,130 | +€14,368 | +18.7% |
| Amounts receivable within one year | 40/41 | €75,712 | €89,968 | +€14,257 | +18.8% |
| Trade receivables | 40 | €62,335 | €86,602 | +€24,267 | +38.9% |
| Other amounts receivable | 41 | €13,377 | €3,367 | -€10,010 | -74.8% |
| Cash at bank and in hand | 54/58 | €1,050 | €1,161 | +€111 | +10.6% |
| Total equity and liabilities | 10/49 | €229,344 | €240,841 | +€11,497 | +5.0% |
| Equity | 10/15 | €46,537 | €1,502 | -€45,035 | -96.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,537 | -€3,498 | -€45,035 | |
| Amounts payable | 17/49 | €182,808 | €239,339 | +€56,532 | +30.9% |
| Amounts payable after more than one year | 17 | €87,302 | €71,791 | -€15,511 | -17.8% |
| Financial debts | 170/4 | €87,302 | €71,791 | -€15,511 | -17.8% |
| Amounts payable within one year | 42/48 | €95,505 | €167,548 | +€72,042 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €14,773 | €15,511 | +€737 | +5.0% |
| Trade debts | 44 | €62,576 | €67,193 | +€4,617 | +7.4% |
| Suppliers | 440/4 | €62,576 | €67,193 | +€4,617 | +7.4% |
| Taxes, remuneration and social security | 45 | €12,501 | €25,488 | +€12,987 | +103.9% |
| Taxes | 450/3 | €12,501 | €4,317 | -€8,184 | -65.5% |
| Remuneration and social security | 454/9 | - | €21,171 | +€21,171 | |
| Other amounts payable | 47/48 | €5,655 | €59,356 | +€53,701 | +949.7% |
| Remuneration, social security and pensions | 62 | - | €35,409 | +€35,409 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,147 | €3,927 | -€220 | -5.3% |
| Other operating charges | 640/8 | €718 | €371 | -€347 | -48.4% |
| Gross operating margin | 9900 | €18,777 | €1,222 | -€17,555 | -93.5% |
| Operating profit (loss) | 9901 | €13,912 | -€38,484 | -€52,396 | |
| Financial charges | 65/66B | €8,094 | €6,434 | -€1,660 | -20.5% |
| Recurring financial charges | 65 | €8,094 | €6,434 | -€1,660 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €5,818 | -€44,918 | -€50,737 | |
| Income taxes | 67/77 | €2,486 | €116 | -€2,369 | -95.3% |
| Profit (loss) for the period | 9904 | €3,333 | -€45,035 | -€48,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,333 | -€45,035 | -€48,367 |
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 4 October 2026 via checked.be.