JONAVER: 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.
JONAVER
Largest movements
- Cash -€83,143
down €83,143 (-32.0%), from €259,750 to €176,607
mainly Other debts (-€90,809) and Tax, wage and social debts (-€9,513)
- Receivables within one year -€19,648
down €19,648 (-72.2%), from €27,224 to €7,576
of which Trade receivables: -€23,923
- Tangible fixed assets -€17,066
down €17,066 (-24.8%), from €68,818 to €51,753
of which Plant, machinery and equipment: -€10,029
- Stocks and contracts -€9,418
down €9,418 (-46.6%), from €20,210 to €10,792
- Other debts -€90,809
down €90,809 (-74.1%), from €122,562 to €31,753
- Tax, wage and social debts -€9,513
down €9,513 (-31.8%), from €29,922 to €20,409
of which Taxes: -€8,013
- Current portion of long-term debt -€8,622
down €8,622 (-53.2%), from €16,214 to €7,592
- Debts after one year -€7,592
down €7,592 (-14.3%), from €53,102 to €45,510
- Profit (loss) carried forward -€7,166
down €7,166 (-36.8%), from €19,491 to €12,325
- Gross operating margin -€50,947
down €50,947 (-20.9%), from €244,226 to €193,279
- Financial income -€15,104
down €15,104 (-94.3%), from €16,017 to €913
- Staff costs -€11,181
down €11,181 (-6.2%), from €181,403 to €170,222
- Financial charges -€6,803
down €6,803 (-62.4%), from €10,909 to €4,106
- Taxes -€6,439
down €6,439 (-96.3%), from €6,685 to €246
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 | €376,052 | €246,777 | -€129,275 | -34.4% |
| Fixed assets | 21/28 | €68,868 | €51,802 | -€17,066 | -24.8% |
| Tangible fixed assets | 22/27 | €68,818 | €51,753 | -€17,066 | -24.8% |
| Land and buildings | 22 | €40,366 | €34,627 | -€5,739 | -14.2% |
| Plant, machinery and equipment | 23 | €25,441 | €15,412 | -€10,029 | -39.4% |
| Furniture and vehicles | 24 | €3,011 | €1,713 | -€1,298 | -43.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €307,184 | €194,975 | -€112,209 | -36.5% |
| Stocks and contracts in progress | 3 | €20,210 | €10,792 | -€9,418 | -46.6% |
| Stocks | 30/36 | €20,210 | €10,792 | -€9,418 | -46.6% |
| Amounts receivable within one year | 40/41 | €27,224 | €7,576 | -€19,648 | -72.2% |
| Trade receivables | 40 | €27,224 | €3,301 | -€23,923 | -87.9% |
| Other amounts receivable | 41 | - | €4,275 | +€4,275 | |
| Cash at bank and in hand | 54/58 | €259,750 | €176,607 | -€83,143 | -32.0% |
| Total equity and liabilities | 10/49 | €376,052 | €246,777 | -€129,275 | -34.4% |
| Equity | 10/15 | €140,483 | €133,317 | -€7,166 | -5.1% |
| Contributions | 10/11 | €120,992 | €120,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,491 | €12,325 | -€7,166 | -36.8% |
| Amounts payable | 17/49 | €235,568 | €113,460 | -€122,109 | -51.8% |
| Amounts payable after more than one year | 17 | €53,102 | €45,510 | -€7,592 | -14.3% |
| Financial debts | 170/4 | €53,102 | €45,510 | -€7,592 | -14.3% |
| Amounts payable within one year | 42/48 | €182,467 | €67,950 | -€114,517 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €16,214 | €7,592 | -€8,622 | -53.2% |
| Trade debts | 44 | €13,769 | €8,196 | -€5,573 | -40.5% |
| Suppliers | 440/4 | €13,769 | €8,196 | -€5,573 | -40.5% |
| Taxes, remuneration and social security | 45 | €29,922 | €20,409 | -€9,513 | -31.8% |
| Taxes | 450/3 | €11,201 | €3,188 | -€8,013 | -71.5% |
| Remuneration and social security | 454/9 | €18,721 | €17,221 | -€1,500 | -8.0% |
| Other amounts payable | 47/48 | €122,562 | €31,753 | -€90,809 | -74.1% |
| Remuneration, social security and pensions | 62 | €181,403 | €170,222 | -€11,181 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,822 | €17,066 | -€1,757 | -9.3% |
| Other operating charges | 640/8 | €9,235 | €9,719 | +€484 | +5.2% |
| Gross operating margin | 9900 | €244,226 | €193,279 | -€50,947 | -20.9% |
| Operating profit (loss) | 9901 | €34,765 | -€3,728 | -€38,493 | |
| Financial income | 75/76B | €16,017 | €913 | -€15,104 | -94.3% |
| Recurring financial income | 75 | €16,017 | €913 | -€15,104 | -94.3% |
| Financial charges | 65/66B | €10,909 | €4,106 | -€6,803 | -62.4% |
| Recurring financial charges | 65 | €10,909 | €4,106 | -€6,803 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €39,874 | -€6,921 | -€46,794 | |
| Income taxes | 67/77 | €6,685 | €246 | -€6,439 | -96.3% |
| Profit (loss) for the period | 9904 | €33,189 | -€7,166 | -€40,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,189 | -€7,166 | -€40,355 |
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 28 October 2026 via checked.be.