JONAVA Consult: what changed
JONAVA Consult
Largest movements
- Receivables within one year -€6,447
down €6,447 (-4.2%), from €153,805 to €147,359
of which Trade receivables: -€13,390
- Cash -€5,968
down €5,968 (-37.6%), from €15,884 to €9,916
mainly Investment in fixed assets (net) (-€6,600) and Trade debts (-€6,300)
- Tangible fixed assets +€5,049
up €5,049 (+177%), from €2,854 to €7,903
of which Furniture and vehicles: +€6,213
- Trade debts -€6,300
down €6,300 (-80.8%), from €7,792 to €1,493
- Profit (loss) carried forward -€4,225
down €4,225 (-211%), from -€2,000 to -€6,225
- Tax, wage and social debts +€3,160
up €3,160 (+91.6%), from €3,451 to €6,610
of which Taxes: +€4,660
- Gross operating margin +€11,859
up €11,859 (+727%), from €1,632 to €13,490
- Taxes +€8,494
up €8,494 (+221%), from €3,843 to €12,337
- Write-downs +€3,105
new in 2025: €3,105
- Depreciation -€2,544
down €2,544 (-62.1%), from €4,095 to €1,551
- Financial charges +€511
up €511 (+873%), from €59 to €569
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €182,243 | €174,878 | -€7,366 | -4.0% |
| Fixed assets | 21/28 | €12,554 | €17,603 | +€5,049 | +40.2% |
| Tangible fixed assets | 22/27 | €2,854 | €7,903 | +€5,049 | +177% |
| Plant, machinery and equipment | 23 | €2,631 | €1,635 | -€996 | -37.9% |
| Furniture and vehicles | 24 | - | €6,213 | +€6,213 | |
| Other tangible fixed assets | 26 | €223 | €55 | -€168 | -75.2% |
| Financial fixed assets | 28 | €9,700 | €9,700 | = | 0.0% |
| Current assets | 29/58 | €169,689 | €157,275 | -€12,414 | -7.3% |
| Amounts receivable within one year | 40/41 | €153,805 | €147,359 | -€6,447 | -4.2% |
| Trade receivables | 40 | €17,623 | €4,233 | -€13,390 | -76.0% |
| Other amounts receivable | 41 | €136,182 | €143,125 | +€6,943 | +5.1% |
| Cash at bank and in hand | 54/58 | €15,884 | €9,916 | -€5,968 | -37.6% |
| Total equity and liabilities | 10/49 | €182,243 | €174,878 | -€7,366 | -4.0% |
| Equity | 10/15 | €171,000 | €166,775 | -€4,225 | -2.5% |
| Reserves | 13 | €173,000 | €173,000 | = | 0.0% |
| Distributable reserves | 133 | €173,000 | €173,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,000 | -€6,225 | -€4,225 | -211% |
| Amounts payable | 17/49 | €11,243 | €8,103 | -€3,140 | -27.9% |
| Amounts payable within one year | 42/48 | €11,243 | €8,103 | -€3,140 | -27.9% |
| Trade debts | 44 | €7,792 | €1,493 | -€6,300 | -80.8% |
| Suppliers | 440/4 | €7,792 | €1,493 | -€6,300 | -80.8% |
| Taxes, remuneration and social security | 45 | €3,451 | €6,610 | +€3,160 | +91.6% |
| Taxes | 450/3 | €1,451 | €6,110 | +€4,660 | +321% |
| Remuneration and social security | 454/9 | €2,000 | €500 | -€1,500 | -75.0% |
| Remuneration, social security and pensions | 62 | €298 | €153 | -€145 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,095 | €1,551 | -€2,544 | -62.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,105 | +€3,105 | |
| Gross operating margin | 9900 | €1,632 | €13,490 | +€11,859 | +727% |
| Operating profit (loss) | 9901 | -€2,762 | €8,681 | +€11,443 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €59 | €569 | +€511 | +873% |
| Recurring financial charges | 65 | €59 | €569 | +€511 | +873% |
| Profit (loss) for the period before taxes | 9903 | -€2,820 | €8,111 | +€10,932 | |
| Income taxes | 67/77 | €3,843 | €12,337 | +€8,494 | +221% |
| Profit (loss) for the period | 9904 | -€6,663 | -€4,225 | +€2,438 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,663 | -€4,225 | +€2,438 | +36.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.