Jonas Lion: 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 Lion
Largest movements
- Receivables within one year -€5,419
down €5,419 (-74.9%), from €7,234 to €1,815
of which Trade receivables: -€5,419
- Tangible fixed assets -€1,295
down €1,295 (-40.5%), from €3,198 to €1,902
of which Plant, machinery and equipment: -€778
- Cash -€1,166
down €1,166 (-100%), from €1,166 to €0
mainly Net result for the year (-€5,615) and Tax, wage and social debts (-€1,357)
- Profit (loss) carried forward -€5,615
down €5,615, from €4,792 to -€824
- Short-term financial debts +€1,367
new in 2025: €1,367
- Tax, wage and social debts -€1,357
down €1,357 (-64.4%), from €2,107 to €750
- Trade debts -€1,270
down €1,270 (-100%), from €1,270 to €0
- Other debts -€1,005
down €1,005 (-34.3%), from €2,930 to €1,924
- Gross operating margin -€4,664
down €4,664, from €2,451 to -€2,213
- Financial income -€2,255
down €2,255 (-97.5%), from €2,312 to €57
- Financial charges +€752
up €752 (+89.8%), from €838 to €1,590
- Taxes -€520
down €520 (-100%), from €520 to €0
- Depreciation -€297
down €297 (-18.6%), from €1,592 to €1,295
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 | €11,598 | €3,717 | -€7,881 | -67.9% |
| Fixed assets | 21/28 | €3,198 | €1,902 | -€1,295 | -40.5% |
| Tangible fixed assets | 22/27 | €3,198 | €1,902 | -€1,295 | -40.5% |
| Plant, machinery and equipment | 23 | €2,299 | €1,521 | -€778 | -33.8% |
| Furniture and vehicles | 24 | €899 | €381 | -€518 | -57.6% |
| Current assets | 29/58 | €8,400 | €1,815 | -€6,585 | -78.4% |
| Amounts receivable within one year | 40/41 | €7,234 | €1,815 | -€5,419 | -74.9% |
| Trade receivables | 40 | €7,234 | €1,815 | -€5,419 | -74.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,166 | €0 | -€1,166 | -100% |
| Total equity and liabilities | 10/49 | €11,598 | €3,717 | -€7,881 | -67.9% |
| Equity | 10/15 | €5,292 | -€324 | -€5,615 | |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,792 | -€824 | -€5,615 | |
| Amounts payable | 17/49 | €6,306 | €4,041 | -€2,266 | -35.9% |
| Amounts payable within one year | 42/48 | €6,306 | €4,041 | -€2,266 | -35.9% |
| Financial debts | 43 | - | €1,367 | +€1,367 | |
| Credit institutions | 430/8 | - | €1,367 | +€1,367 | |
| Trade debts | 44 | €1,270 | €0 | -€1,270 | -100% |
| Suppliers | 440/4 | €1,270 | €0 | -€1,270 | -100% |
| Taxes, remuneration and social security | 45 | €2,107 | €750 | -€1,357 | -64.4% |
| Taxes | 450/3 | €2,107 | €750 | -€1,357 | -64.4% |
| Other amounts payable | 47/48 | €2,930 | €1,924 | -€1,005 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €1,295 | -€297 | -18.6% |
| Other operating charges | 640/8 | €753 | €574 | -€179 | -23.8% |
| Gross operating margin | 9900 | €2,451 | -€2,213 | -€4,664 | |
| Operating profit (loss) | 9901 | €106 | -€4,082 | -€4,189 | |
| Financial income | 75/76B | €2,312 | €57 | -€2,255 | -97.5% |
| Recurring financial income | 75 | €2,312 | €57 | -€2,255 | -97.5% |
| Financial charges | 65/66B | €838 | €1,590 | +€752 | +89.8% |
| Recurring financial charges | 65 | €838 | €1,590 | +€752 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €1,580 | -€5,615 | -€7,196 | |
| Income taxes | 67/77 | €520 | €0 | -€520 | -100% |
| Profit (loss) for the period | 9904 | €1,061 | -€5,615 | -€6,676 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,061 | -€5,615 | -€6,676 |
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 20 October 2026 via checked.be.