Jonas Demonie: 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 Demonie
Largest movements
- Tangible fixed assets +€238,721
up €238,721 (+44.8%), from €533,353 to €772,074
of which Plant, machinery and equipment: +€205,674
- Stocks and contracts -€203,294
down €203,294 (-91.2%), from €222,983 to €19,689
- Receivables within one year -€104,429
down €104,429 (-52.9%), from €197,572 to €93,143
of which Trade receivables: -€99,140
- Cash +€77,208
up €77,208 (+2756.8%), from €2,801 to €80,009
mainly Stocks and contracts (+€203,294) and Contributions, distributions and other (+€140,600)
- Contributions +€80,000
up €80,000 (+430.1%), from €18,600 to €98,600
- Advances received -€70,685
down €70,685 (-70.9%), from €99,681 to €28,996
- Revaluation surpluses +€60,600
up €60,600 (+72.9%), from €83,179 to €143,779
- Trade debts -€38,832
down €38,832 (-25.2%), from €154,302 to €115,470
- Other debts -€34,391
down €34,391 (-63.2%), from €54,391 to €20,000
- Gross operating margin -€29,425
down €29,425 (-26.0%), from €113,053 to €83,628
- Financial charges +€16,224
up €16,224 (+192.2%), from €8,442 to €24,665
- Depreciation +€8,439
up €8,439 (+17.7%), from €47,658 to €56,096
- Other operating charges +€2,715
up €2,715 (+45.0%), from €6,035 to €8,750
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 | €960,058 | €966,590 | +€6,531 | +0.7% |
| Fixed assets | 21/28 | €536,702 | €773,748 | +€237,046 | +44.2% |
| Intangible fixed assets | 21 | €3,349 | €1,674 | -€1,674 | -50.0% |
| Tangible fixed assets | 22/27 | €533,353 | €772,074 | +€238,721 | +44.8% |
| Land and buildings | 22 | €354,398 | €387,444 | +€33,047 | +9.3% |
| Plant, machinery and equipment | 23 | €178,956 | €384,630 | +€205,674 | +114.9% |
| Current assets | 29/58 | €423,356 | €192,841 | -€230,515 | -54.4% |
| Stocks and contracts in progress | 3 | €222,983 | €19,689 | -€203,294 | -91.2% |
| Stocks | 30/36 | €222,983 | €19,689 | -€203,294 | -91.2% |
| Amounts receivable within one year | 40/41 | €197,572 | €93,143 | -€104,429 | -52.9% |
| Trade receivables | 40 | €129,261 | €30,120 | -€99,140 | -76.7% |
| Other amounts receivable | 41 | €68,311 | €63,023 | -€5,288 | -7.7% |
| Cash at bank and in hand | 54/58 | €2,801 | €80,009 | +€77,208 | +2756.8% |
| Total equity and liabilities | 10/49 | €960,058 | €966,590 | +€6,531 | +0.7% |
| Equity | 10/15 | €103,466 | €239,283 | +€135,817 | +131.3% |
| Contributions | 10/11 | €18,600 | €98,600 | +€80,000 | +430.1% |
| Revaluation surpluses | 12 | €83,179 | €143,779 | +€60,600 | +72.9% |
| Profit (loss) carried forward | 14 | €1,687 | -€3,096 | -€4,783 | |
| Amounts payable | 17/49 | €856,592 | €727,306 | -€129,286 | -15.1% |
| Amounts payable after more than one year | 17 | €424,119 | €447,693 | +€23,574 | +5.6% |
| Financial debts | 170/4 | €424,119 | €447,693 | +€23,574 | +5.6% |
| Amounts payable within one year | 42/48 | €432,473 | €279,613 | -€152,860 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €24,781 | €25,892 | +€1,111 | +4.5% |
| Trade debts | 44 | €154,302 | €115,470 | -€38,832 | -25.2% |
| Suppliers | 440/4 | €154,302 | €115,470 | -€38,832 | -25.2% |
| Advances received on contracts in progress | 46 | €99,681 | €28,996 | -€70,685 | -70.9% |
| Taxes, remuneration and social security | 45 | €99,318 | €89,255 | -€10,063 | -10.1% |
| Taxes | 450/3 | €1,034 | €1,602 | +€568 | +54.9% |
| Remuneration and social security | 454/9 | €98,284 | €87,654 | -€10,630 | -10.8% |
| Other amounts payable | 47/48 | €54,391 | €20,000 | -€34,391 | -63.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,658 | €56,096 | +€8,439 | +17.7% |
| Other operating charges | 640/8 | €6,035 | €8,750 | +€2,715 | +45.0% |
| Gross operating margin | 9900 | €113,053 | €83,628 | -€29,425 | -26.0% |
| Operating profit (loss) | 9901 | €59,360 | €18,781 | -€40,578 | -68.4% |
| Financial income | 75/76B | €753 | €1,101 | +€349 | +46.3% |
| Recurring financial income | 75 | €753 | €1,101 | +€349 | +46.3% |
| Financial charges | 65/66B | €8,442 | €24,665 | +€16,224 | +192.2% |
| Recurring financial charges | 65 | €8,442 | €24,665 | +€16,224 | +192.2% |
| Profit (loss) for the period before taxes | 9903 | €51,670 | -€4,783 | -€56,453 | |
| Income taxes | 67/77 | €243 | - | -€243 | |
| Profit (loss) for the period | 9904 | €51,428 | -€4,783 | -€56,210 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,428 | -€4,783 | -€56,210 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.