JONAS.COM: 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.COM
Largest movements
- Tangible fixed assets +€251,049
up €251,049 (+76.2%), from €329,437 to €580,485
of which Land and buildings: +€249,632
- Cash -€66,130
down €66,130 (-61.3%), from €107,796 to €41,665
mainly Investment in fixed assets (net) (-€278,232) and Contributions, distributions and other (-€184,620)
- Receivables within one year +€15,356
up €15,356 (+21.0%), from €73,139 to €88,495
of which Trade receivables: +€15,343
- Debts after one year +€228,500
up €228,500 (+128%), from €178,512 to €407,013
- Reserves -€120,000
down €120,000 (-100%), from €120,000 to €0
- Other debts +€97,534
up €97,534 (+84.4%), from €115,556 to €213,089
- Gross operating margin -€19,283
down €19,283 (-13.5%), from €143,288 to €124,005
- Taxes -€5,447
down €5,447 (-22.9%), from €23,801 to €18,354
- Depreciation +€4,818
up €4,818 (+21.5%), from €22,366 to €27,184
- Financial income -€2,302
down €2,302 (-100.0%), from €2,302 to €0
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.
Derived cash bridge
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 | €511,456 | €711,110 | +€199,654 | +39.0% |
| Fixed assets | 21/28 | €329,437 | €580,485 | +€251,049 | +76.2% |
| Tangible fixed assets | 22/27 | €329,437 | €580,485 | +€251,049 | +76.2% |
| Land and buildings | 22 | €316,254 | €565,886 | +€249,632 | +78.9% |
| Plant, machinery and equipment | 23 | €13,183 | €14,599 | +€1,416 | +10.7% |
| Current assets | 29/58 | €182,020 | €130,625 | -€51,394 | -28.2% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €73,139 | €88,495 | +€15,356 | +21.0% |
| Trade receivables | 40 | €71,915 | €87,257 | +€15,343 | +21.3% |
| Other amounts receivable | 41 | €1,225 | €1,238 | +€13 | +1.1% |
| Cash at bank and in hand | 54/58 | €107,796 | €41,665 | -€66,130 | -61.3% |
| Deferred charges and accrued income | 490/1 | €1,085 | €465 | -€620 | -57.1% |
| Total equity and liabilities | 10/49 | €511,456 | €711,110 | +€199,654 | +39.0% |
| Equity | 10/15 | €143,394 | €22,423 | -€120,971 | -84.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,000 | €0 | -€120,000 | -100% |
| Distributable reserves | 133 | €120,000 | €0 | -€120,000 | -100% |
| Profit (loss) carried forward | 14 | €4,794 | €3,823 | -€971 | -20.3% |
| Amounts payable | 17/49 | €368,062 | €688,687 | +€320,625 | +87.1% |
| Amounts payable after more than one year | 17 | €178,512 | €407,013 | +€228,500 | +128% |
| Financial debts | 170/4 | €178,512 | €407,013 | +€228,500 | +128% |
| Amounts payable within one year | 42/48 | €176,976 | €274,649 | +€97,673 | +55.2% |
| Current portion of amounts payable after more than one year | 42 | €22,048 | €22,703 | +€656 | +3.0% |
| Trade debts | 44 | €6,334 | €2,699 | -€3,635 | -57.4% |
| Suppliers | 440/4 | €6,334 | €2,699 | -€3,635 | -57.4% |
| Taxes, remuneration and social security | 45 | €33,039 | €36,157 | +€3,119 | +9.4% |
| Taxes | 450/3 | €26,939 | €30,057 | +€3,119 | +11.6% |
| Remuneration and social security | 454/9 | €6,100 | €6,100 | = | 0.0% |
| Other amounts payable | 47/48 | €115,556 | €213,089 | +€97,534 | +84.4% |
| Accrued charges and deferred income | 492/3 | €12,574 | €7,026 | -€5,549 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,366 | €27,184 | +€4,818 | +21.5% |
| Other operating charges | 640/8 | €2,903 | €2,452 | -€451 | -15.5% |
| Gross operating margin | 9900 | €143,288 | €124,005 | -€19,283 | -13.5% |
| Operating profit (loss) | 9901 | €118,019 | €94,369 | -€23,650 | -20.0% |
| Financial income | 75/76B | €2,302 | €0 | -€2,302 | -100.0% |
| Recurring financial income | 75 | €2,302 | €0 | -€2,302 | -100.0% |
| Financial charges | 65/66B | €11,473 | €12,367 | +€893 | +7.8% |
| Recurring financial charges | 65 | €11,473 | €12,367 | +€893 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €108,848 | €82,003 | -€26,845 | -24.7% |
| Income taxes | 67/77 | €23,801 | €18,354 | -€5,447 | -22.9% |
| Profit (loss) for the period | 9904 | €85,047 | €63,649 | -€21,397 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,047 | €63,649 | -€21,397 | -25.2% |
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 16 October 2026 via checked.be.