JONAS MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€154,752
down €154,752 (-36.4%), from €424,968 to €270,216
mainly Other debts (-€136,183) and Investment in fixed assets (net) (-€19,364)
- Other debts -€136,183
down €136,183 (-57.0%), from €239,064 to €102,881
- Profit (loss) carried forward -€9,291
new in 2025: -€9,291
- Gross operating margin -€63,374
down €63,374 (-63.3%), from €100,105 to €36,731
- Taxes -€23,261
down €23,261 (-97.1%), from €23,946 to €685
- Financial income -€8,360
down €8,360 (-75.9%), from €11,009 to €2,649
- Depreciation +€2,341
up €2,341 (+14.2%), from €16,445 to €18,786
- Financial charges -€2,223
down €2,223 (-16.4%), from €13,594 to €11,371
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 | €654,579 | €504,879 | -€149,700 | -22.9% |
| Fixed assets | 21/28 | €82,312 | €82,890 | +€578 | +0.7% |
| Tangible fixed assets | 22/27 | €78,917 | €82,890 | +€3,973 | +5.0% |
| Furniture and vehicles | 24 | €78,917 | €82,890 | +€3,973 | +5.0% |
| Financial fixed assets | 28 | €3,395 | - | -€3,395 | |
| Current assets | 29/58 | €572,266 | €421,989 | -€150,278 | -26.3% |
| Amounts receivable within one year | 40/41 | €142,464 | €146,682 | +€4,217 | +3.0% |
| Trade receivables | 40 | €14,205 | €14,205 | = | 0.0% |
| Other amounts receivable | 41 | €128,259 | €132,476 | +€4,217 | +3.3% |
| Cash at bank and in hand | 54/58 | €424,968 | €270,216 | -€154,752 | -36.4% |
| Deferred charges and accrued income | 490/1 | €4,834 | €5,091 | +€257 | +5.3% |
| Total equity and liabilities | 10/49 | €654,579 | €504,879 | -€149,700 | -22.9% |
| Equity | 10/15 | €390,419 | €381,128 | -€9,291 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €371,819 | €371,819 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,928 | €12,928 | = | 0.0% |
| Distributable reserves | 133 | €358,891 | €358,891 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,291 | -€9,291 | |
| Amounts payable | 17/49 | €264,160 | €123,751 | -€140,409 | -53.2% |
| Amounts payable within one year | 42/48 | €252,540 | €114,050 | -€138,490 | -54.8% |
| Trade debts | 44 | €4,318 | €4,681 | +€363 | +8.4% |
| Suppliers | 440/4 | €4,318 | €4,681 | +€363 | +8.4% |
| Taxes, remuneration and social security | 45 | €9,158 | €6,487 | -€2,670 | -29.2% |
| Taxes | 450/3 | €9,158 | €6,487 | -€2,670 | -29.2% |
| Other amounts payable | 47/48 | €239,064 | €102,881 | -€136,183 | -57.0% |
| Accrued charges and deferred income | 492/3 | €11,620 | €9,701 | -€1,919 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,445 | €18,786 | +€2,341 | +14.2% |
| Other operating charges | 640/8 | €1,260 | €2,162 | +€902 | +71.6% |
| Non-recurring operating charges | 66A | - | €15,667 | +€15,667 | |
| Gross operating margin | 9900 | €100,105 | €36,731 | -€63,374 | -63.3% |
| Operating profit (loss) | 9901 | €82,400 | €116 | -€82,285 | -99.9% |
| Financial income | 75/76B | €11,009 | €2,649 | -€8,360 | -75.9% |
| Recurring financial income | 75 | €11,009 | €2,649 | -€8,360 | -75.9% |
| Financial charges | 65/66B | €13,594 | €11,371 | -€2,223 | -16.4% |
| Recurring financial charges | 65 | €13,594 | €11,371 | -€2,223 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €79,815 | -€8,606 | -€88,422 | |
| Income taxes | 67/77 | €23,946 | €685 | -€23,261 | -97.1% |
| Profit (loss) for the period | 9904 | €55,870 | -€9,291 | -€65,161 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,870 | -€9,291 | -€65,161 |
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.