JONDA: what changed
Two fiscal 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.
JONDA
Largest movements
- Cash +€25,818
new in 2025: €25,818
mainly Debts after one year (+€161,600) and Depreciation (+€121,482)
- Tangible fixed assets -€18,364
down €18,364 (-1.2%), from €1.6m to €1.6m
of which Land and buildings: -€18,743
- Debts after one year +€161,600
up €161,600 (+12.6%), from €1.3m to €1.4m
- Profit (loss) carried forward -€130,081
down €130,081 (-44.9%), from -€289,465 to -€419,546
- Trade debts -€16,272
down €16,272 (-90.0%), from €18,077 to €1,804
- Gross operating margin +€53,054
up €53,054, from -€20,428 to €32,627
- Depreciation +€47,169
up €47,169 (+63.5%), from €74,313 to €121,482
- Financial charges +€24,116
up €24,116 (+166.8%), from €14,461 to €38,577
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 | €1,575,481 | €1,583,176 | +€7,695 | +0.5% |
| Fixed assets | 21/28 | €1,575,481 | €1,557,116 | -€18,364 | -1.2% |
| Tangible fixed assets | 22/27 | €1,575,481 | €1,557,116 | -€18,364 | -1.2% |
| Land and buildings | 22 | €689,359 | €670,617 | -€18,743 | -2.7% |
| Plant, machinery and equipment | 23 | - | €5,402 | +€5,402 | |
| Other tangible fixed assets | 26 | €886,122 | €881,098 | -€5,023 | -0.6% |
| Current assets | 29/58 | - | €26,059 | +€26,059 | |
| Cash at bank and in hand | 54/58 | - | €25,818 | +€25,818 | |
| Deferred charges and accrued income | 490/1 | - | €241 | +€241 | |
| Total equity and liabilities | 10/49 | €1,575,481 | €1,583,176 | +€7,695 | +0.5% |
| Equity | 10/15 | -€286,465 | -€416,546 | -€130,081 | -45.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,465 | -€419,546 | -€130,081 | -44.9% |
| Amounts payable | 17/49 | €1,861,946 | €1,999,722 | +€137,776 | +7.4% |
| Amounts payable after more than one year | 17 | €1,278,685 | €1,440,285 | +€161,600 | +12.6% |
| Financial debts | 170/4 | €1,278,685 | €1,440,285 | +€161,600 | +12.6% |
| Amounts payable within one year | 42/48 | €583,261 | €559,437 | -€23,824 | -4.1% |
| Financial debts | 43 | €7,876 | - | -€7,876 | |
| Credit institutions | 430/8 | €7,876 | - | -€7,876 | |
| Trade debts | 44 | €18,077 | €1,804 | -€16,272 | -90.0% |
| Suppliers | 440/4 | €18,077 | €1,804 | -€16,272 | -90.0% |
| Other amounts payable | 47/48 | €557,308 | €557,633 | +€324 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,313 | €121,482 | +€47,169 | +63.5% |
| Other operating charges | 640/8 | €2,442 | €2,649 | +€208 | +8.5% |
| Gross operating margin | 9900 | -€20,428 | €32,627 | +€53,054 | |
| Operating profit (loss) | 9901 | -€97,182 | -€91,505 | +€5,677 | +5.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14,461 | €38,577 | +€24,116 | +166.8% |
| Recurring financial charges | 65 | €14,461 | €38,577 | +€24,116 | +166.8% |
| Profit (loss) for the period before taxes | 9903 | -€111,643 | -€130,081 | -€18,438 | -16.5% |
| Profit (loss) for the period | 9904 | -€111,643 | -€130,081 | -€18,438 | -16.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,643 | -€130,081 | -€18,438 | -16.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.