JONES: 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.
JONES
Largest movements
- Receivables within one year -€20,831
down €20,831 (-6.5%), from €320,272 to €299,442
of which Trade receivables: -€45,057
- Tangible fixed assets -€9,841
down €9,841 (-3.5%), from €282,398 to €272,557
of which Land and buildings: -€7,841
- Cash -€6,465
down €6,465 (-25.0%), from €25,808 to €19,343
mainly Debts after one year (-€42,879) and Other debts (-€31,478)
- Debts after one year -€42,879
down €42,879 (-11.4%), from €375,598 to €332,718
- Profit (loss) carried forward +€41,667
up €41,667 (+36.2%), from €115,023 to €156,690
- Other debts -€31,478
down €31,478 (-100.0%), from €31,478 to €0
- Gross operating margin -€82,466
down €82,466 (-50.6%), from €162,944 to €80,478
- Other operating charges -€8,990
down €8,990 (-94.4%), from €9,526 to €536
- Taxes -€6,645
down €6,645 (-30.8%), from €21,551 to €14,906
- Financial charges +€4,181
up €4,181 (+20.9%), from €20,023 to €24,204
- Financial income +€3,728
up €3,728 (+53.7%), from €6,948 to €10,676
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 | €630,482 | €593,535 | -€36,947 | -5.9% |
| Fixed assets | 21/28 | €282,398 | €272,557 | -€9,841 | -3.5% |
| Tangible fixed assets | 22/27 | €282,398 | €272,557 | -€9,841 | -3.5% |
| Land and buildings | 22 | €275,564 | €267,723 | -€7,841 | -2.8% |
| Furniture and vehicles | 24 | €6,833 | €4,833 | -€2,000 | -29.3% |
| Current assets | 29/58 | €348,084 | €320,978 | -€27,106 | -7.8% |
| Amounts receivable within one year | 40/41 | €320,272 | €299,442 | -€20,831 | -6.5% |
| Trade receivables | 40 | €45,057 | €0 | -€45,057 | -100.0% |
| Other amounts receivable | 41 | €275,216 | €299,442 | +€24,226 | +8.8% |
| Cash at bank and in hand | 54/58 | €25,808 | €19,343 | -€6,465 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,004 | €2,193 | +€189 | +9.4% |
| Total equity and liabilities | 10/49 | €630,482 | €593,535 | -€36,947 | -5.9% |
| Equity | 10/15 | €116,523 | €158,190 | +€41,667 | +35.8% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,023 | €156,690 | +€41,667 | +36.2% |
| Amounts payable | 17/49 | €513,959 | €435,345 | -€78,614 | -15.3% |
| Amounts payable after more than one year | 17 | €375,598 | €332,718 | -€42,879 | -11.4% |
| Financial debts | 170/4 | €375,598 | €332,718 | -€42,879 | -11.4% |
| Amounts payable within one year | 42/48 | €136,787 | €102,627 | -€34,160 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €41,095 | €42,879 | +€1,785 | +4.3% |
| Financial debts | 43 | €1,936 | €0 | -€1,936 | -100.0% |
| Credit institutions | 430/8 | €1,936 | €0 | -€1,936 | -100.0% |
| Trade debts | 44 | €10,094 | €13,804 | +€3,710 | +36.8% |
| Suppliers | 440/4 | €10,094 | €13,804 | +€3,710 | +36.8% |
| Taxes, remuneration and social security | 45 | €52,183 | €45,943 | -€6,240 | -12.0% |
| Taxes | 450/3 | €52,183 | €45,943 | -€6,240 | -12.0% |
| Other amounts payable | 47/48 | €31,478 | €0 | -€31,478 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,575 | €0 | -€1,575 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,841 | €9,841 | = | 0.0% |
| Other operating charges | 640/8 | €9,526 | €536 | -€8,990 | -94.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €162,944 | €80,478 | -€82,466 | -50.6% |
| Operating profit (loss) | 9901 | €143,577 | €70,101 | -€73,476 | -51.2% |
| Financial income | 75/76B | €6,948 | €10,676 | +€3,728 | +53.7% |
| Recurring financial income | 75 | €6,948 | €10,676 | +€3,728 | +53.7% |
| Financial charges | 65/66B | €20,023 | €24,204 | +€4,181 | +20.9% |
| Recurring financial charges | 65 | €20,023 | €24,204 | +€4,181 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €130,503 | €56,573 | -€73,930 | -56.6% |
| Income taxes | 67/77 | €21,551 | €14,906 | -€6,645 | -30.8% |
| Profit (loss) for the period | 9904 | €108,952 | €41,667 | -€67,284 | -61.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,952 | €41,667 | -€67,284 | -61.8% |
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 29 September 2026 via checked.be.