JONAU: 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.
JONAU
Largest movements
- Receivables within one year -€19,672
down €19,672 (-36.6%), from €53,773 to €34,101
of which Trade receivables: -€18,305
- Cash +€18,379
up €18,379 (+651%), from €2,823 to €21,202
mainly Receivables within one year (+€19,672) and Net result for the year (+€19,477)
- Tangible fixed assets -€17,034
down €17,034 (-81.0%), from €21,038 to €4,005
of which Furniture and vehicles: -€16,437
- Deferred charges and accrued income +€2,666
up €2,666 (+118%), from €2,265 to €4,932
- Debts after one year -€18,883
down €18,883 (-34.9%), from €54,114 to €35,231
- Trade debts +€13,753
up €13,753 (+162%), from €8,500 to €22,253
- Tax, wage and social debts -€7,501
down €7,501 (-39.6%), from €18,921 to €11,420
of which Taxes: -€4,256
- Profit (loss) carried forward -€2,523
down €2,523 (-3.0%), from €85,037 to €82,514
- Financial income -€37,580
down €37,580 (-94.9%), from €39,595 to €2,015
of which Non-recurring financial income: -€39,296
- Taxes -€12,907
down €12,907 (-52.6%), from €24,536 to €11,629
- Other operating charges +€10,407
up €10,407 (+1,013%), from €1,028 to €11,435
- Gross operating margin -€8,992
down €8,992 (-16.1%), from €55,878 to €46,886
- Depreciation -€4,700
down €4,700 (-58.2%), from €8,078 to €3,378
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 | €210,855 | €195,156 | -€15,699 | -7.4% |
| Fixed assets | 21/28 | €140,304 | €123,271 | -€17,034 | -12.1% |
| Tangible fixed assets | 22/27 | €21,038 | €4,005 | -€17,034 | -81.0% |
| Plant, machinery and equipment | 23 | €597 | - | -€597 | |
| Furniture and vehicles | 24 | €20,442 | €4,005 | -€16,437 | -80.4% |
| Financial fixed assets | 28 | €119,266 | €119,266 | = | 0.0% |
| Current assets | 29/58 | €70,551 | €71,886 | +€1,335 | +1.9% |
| Amounts receivable within one year | 40/41 | €53,773 | €34,101 | -€19,672 | -36.6% |
| Trade receivables | 40 | €42,347 | €24,042 | -€18,305 | -43.2% |
| Other amounts receivable | 41 | €11,426 | €10,058 | -€1,367 | -12.0% |
| Current investments | 50/53 | €11,689 | €11,651 | -€38 | -0.3% |
| Cash at bank and in hand | 54/58 | €2,823 | €21,202 | +€18,379 | +651% |
| Deferred charges and accrued income | 490/1 | €2,265 | €4,932 | +€2,666 | +118% |
| Total equity and liabilities | 10/49 | €210,855 | €195,156 | -€15,699 | -7.4% |
| Equity | 10/15 | €91,237 | €88,714 | -€2,523 | -2.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,037 | €82,514 | -€2,523 | -3.0% |
| Amounts payable | 17/49 | €119,619 | €106,442 | -€13,177 | -11.0% |
| Amounts payable after more than one year | 17 | €54,114 | €35,231 | -€18,883 | -34.9% |
| Financial debts | 170/4 | €54,114 | €35,231 | -€18,883 | -34.9% |
| Amounts payable within one year | 42/48 | €65,504 | €71,211 | +€5,707 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €18,159 | €18,883 | +€724 | +4.0% |
| Trade debts | 44 | €8,500 | €22,253 | +€13,753 | +162% |
| Suppliers | 440/4 | €8,500 | €22,253 | +€13,753 | +162% |
| Advances received on contracts in progress | 46 | €462 | - | -€462 | |
| Taxes, remuneration and social security | 45 | €18,921 | €11,420 | -€7,501 | -39.6% |
| Taxes | 450/3 | €15,676 | €11,420 | -€4,256 | -27.1% |
| Remuneration and social security | 454/9 | €3,245 | - | -€3,245 | |
| Other amounts payable | 47/48 | €19,462 | €18,655 | -€807 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,078 | €3,378 | -€4,700 | -58.2% |
| Other operating charges | 640/8 | €1,028 | €11,435 | +€10,407 | +1,013% |
| Gross operating margin | 9900 | €55,878 | €46,886 | -€8,992 | -16.1% |
| Operating profit (loss) | 9901 | €46,773 | €32,074 | -€14,699 | -31.4% |
| Financial income | 75/76B | €39,595 | €2,015 | -€37,580 | -94.9% |
| Recurring financial income | 75 | €299 | €2,015 | +€1,716 | +573% |
| Non-recurring financial income | 76B | €39,296 | - | -€39,296 | |
| Financial charges | 65/66B | €4,506 | €2,982 | -€1,524 | -33.8% |
| Recurring financial charges | 65 | €4,506 | €2,982 | -€1,524 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €81,862 | €31,107 | -€50,755 | -62.0% |
| Income taxes | 67/77 | €24,536 | €11,629 | -€12,907 | -52.6% |
| Profit (loss) for the period | 9904 | €57,326 | €19,477 | -€37,849 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,326 | €19,477 | -€37,849 | -66.0% |
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 27 October 2026 via checked.be.