JONAS TOOTH: 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 TOOTH
Largest movements
- Receivables after one year +€35,000
up €35,000 (+29.2%), from €120,000 to €155,000
- Deferred charges and accrued income +€27,689
up €27,689 (+473.3%), from €5,850 to €33,539
- Receivables within one year +€27,163
up €27,163 (+507.8%), from €5,349 to €32,513
- Tangible fixed assets +€5,707
up €5,707 (+173.4%), from €3,291 to €8,998
- Other debts +€199,000
new in 2025: €199,000
- Profit (loss) carried forward -€129,620
down €129,620 (-99.4%), from €130,364 to €744
- Tax, wage and social debts +€23,071
up €23,071 (+139.8%), from €16,500 to €39,571
- Trade debts +€3,319
up €3,319 (+114.5%), from €2,899 to €6,218
- Gross operating margin +€25,971
up €25,971 (+38.8%), from €66,893 to €92,863
- Taxes +€6,820
up €6,820 (+42.0%), from €16,251 to €23,071
- Financial income +€2,881
up €2,881 (+189.6%), from €1,519 to €4,400
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 | €150,263 | €246,033 | +€95,770 | +63.7% |
| Fixed assets | 21/28 | €3,431 | €9,138 | +€5,707 | +166.3% |
| Tangible fixed assets | 22/27 | €3,291 | €8,998 | +€5,707 | +173.4% |
| Furniture and vehicles | 24 | €3,291 | €8,998 | +€5,707 | +173.4% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €146,832 | €236,895 | +€90,063 | +61.3% |
| Amounts receivable after more than one year | 29 | €120,000 | €155,000 | +€35,000 | +29.2% |
| Other amounts receivable | 291 | €120,000 | €155,000 | +€35,000 | +29.2% |
| Amounts receivable within one year | 40/41 | €5,349 | €32,513 | +€27,163 | +507.8% |
| Other amounts receivable | 41 | €5,349 | €32,513 | +€27,163 | +507.8% |
| Cash at bank and in hand | 54/58 | €15,633 | €15,844 | +€210 | +1.3% |
| Deferred charges and accrued income | 490/1 | €5,850 | €33,539 | +€27,689 | +473.3% |
| Total equity and liabilities | 10/49 | €150,263 | €246,033 | +€95,770 | +63.7% |
| Equity | 10/15 | €130,864 | €1,244 | -€129,620 | -99.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,364 | €744 | -€129,620 | -99.4% |
| Amounts payable | 17/49 | €19,399 | €244,789 | +€225,390 | +1161.8% |
| Amounts payable within one year | 42/48 | €19,399 | €244,789 | +€225,390 | +1161.8% |
| Trade debts | 44 | €2,899 | €6,218 | +€3,319 | +114.5% |
| Suppliers | 440/4 | €2,899 | €6,218 | +€3,319 | +114.5% |
| Taxes, remuneration and social security | 45 | €16,500 | €39,571 | +€23,071 | +139.8% |
| Taxes | 450/3 | €16,500 | €39,571 | +€23,071 | +139.8% |
| Other amounts payable | 47/48 | - | €199,000 | +€199,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,415 | €1,795 | +€380 | +26.8% |
| Other operating charges | 640/8 | €575 | €574 | -€1 | -0.1% |
| Gross operating margin | 9900 | €66,893 | €92,863 | +€25,971 | +38.8% |
| Operating profit (loss) | 9901 | €64,903 | €90,494 | +€25,591 | +39.4% |
| Financial income | 75/76B | €1,519 | €4,400 | +€2,881 | +189.6% |
| Recurring financial income | 75 | €1,519 | €4,400 | +€2,881 | +189.6% |
| Financial charges | 65/66B | €1,560 | €2,443 | +€883 | +56.6% |
| Recurring financial charges | 65 | €1,560 | €2,443 | +€883 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €64,861 | €92,451 | +€27,589 | +42.5% |
| Income taxes | 67/77 | €16,251 | €23,071 | +€6,820 | +42.0% |
| Profit (loss) for the period | 9904 | €48,611 | €69,380 | +€20,769 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,611 | €69,380 | +€20,769 | +42.7% |
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 9 October 2026 via checked.be.