JONASCO: 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.
JONASCO
Largest movements
- Cash +€19,908
up €19,908 (+37.7%), from €52,775 to €72,683
mainly Net result for the year (+€73,829) and Other debts (+€16,973)
- Tangible fixed assets -€8,352
down €8,352 (-27.1%), from €30,841 to €22,490
of which Furniture and vehicles: -€8,197
- Receivables within one year +€4,703
up €4,703 (+18.8%), from €25,018 to €29,722
of which Trade receivables: +€6,246
- Other debts +€16,973
up €16,973 (+31.3%), from €54,203 to €71,176
- Debts after one year -€9,848
down €9,848 (-65.9%), from €14,937 to €5,088
- Tax, wage and social debts +€7,804
up €7,804 (+41.9%), from €18,632 to €26,436
- Gross operating margin +€32,990
up €32,990 (+40.2%), from €82,097 to €115,087
- Taxes +€11,399
up €11,399 (+61.5%), from €18,534 to €29,933
- Depreciation +€2,659
up €2,659 (+40.2%), from €6,611 to €9,271
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 | €110,338 | €125,770 | +€15,432 | +14.0% |
| Fixed assets | 21/28 | €30,841 | €22,490 | -€8,352 | -27.1% |
| Tangible fixed assets | 22/27 | €30,841 | €22,490 | -€8,352 | -27.1% |
| Furniture and vehicles | 24 | €29,846 | €21,648 | -€8,197 | -27.5% |
| Other tangible fixed assets | 26 | €996 | €842 | -€154 | -15.5% |
| Current assets | 29/58 | €79,497 | €103,280 | +€23,784 | +29.9% |
| Amounts receivable within one year | 40/41 | €25,018 | €29,722 | +€4,703 | +18.8% |
| Trade receivables | 40 | €23,441 | €29,688 | +€6,246 | +26.6% |
| Other amounts receivable | 41 | €1,577 | €34 | -€1,543 | -97.8% |
| Cash at bank and in hand | 54/58 | €52,775 | €72,683 | +€19,908 | +37.7% |
| Deferred charges and accrued income | 490/1 | €1,704 | €876 | -€828 | -48.6% |
| Total equity and liabilities | 10/49 | €110,338 | €125,770 | +€15,432 | +14.0% |
| Equity | 10/15 | €12,000 | €12,000 | = | 0.0% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,338 | €113,770 | +€15,432 | +15.7% |
| Amounts payable after more than one year | 17 | €14,937 | €5,088 | -€9,848 | -65.9% |
| Financial debts | 170/4 | €14,937 | €5,088 | -€9,848 | -65.9% |
| Amounts payable within one year | 42/48 | €83,402 | €108,682 | +€25,280 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €9,427 | €9,848 | +€421 | +4.5% |
| Financial debts | 43 | €48 | €613 | +€565 | +1176.8% |
| Credit institutions | 430/8 | €48 | €613 | +€565 | +1176.8% |
| Trade debts | 44 | €1,092 | €610 | -€482 | -44.2% |
| Suppliers | 440/4 | €1,092 | €610 | -€482 | -44.2% |
| Taxes, remuneration and social security | 45 | €18,632 | €26,436 | +€7,804 | +41.9% |
| Taxes | 450/3 | €18,632 | €26,436 | +€7,804 | +41.9% |
| Other amounts payable | 47/48 | €54,203 | €71,176 | +€16,973 | +31.3% |
| Non-recurring operating income | 76A | €5,372 | €0 | -€5,372 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,611 | €9,271 | +€2,659 | +40.2% |
| Other operating charges | 640/8 | €1,735 | €910 | -€825 | -47.5% |
| Gross operating margin | 9900 | €82,097 | €115,087 | +€32,990 | +40.2% |
| Operating profit (loss) | 9901 | €73,751 | €104,906 | +€31,156 | +42.2% |
| Financial income | 75/76B | €355 | €222 | -€133 | -37.4% |
| Recurring financial income | 75 | €355 | €222 | -€133 | -37.4% |
| Financial charges | 65/66B | €1,255 | €1,366 | +€111 | +8.8% |
| Recurring financial charges | 65 | €1,255 | €1,366 | +€111 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €72,850 | €103,762 | +€30,912 | +42.4% |
| Income taxes | 67/77 | €18,534 | €29,933 | +€11,399 | +61.5% |
| Profit (loss) for the period | 9904 | €54,316 | €73,829 | +€19,513 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,316 | €73,829 | +€19,513 | +35.9% |
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 10 October 2026 via checked.be.