JONES & ASSOCIATES: 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.
JONES & ASSOCIATES
Largest movements
- Receivables within one year +€100,028
up €100,028 (+108%), from €92,972 to €193,000
of which Other amounts receivable: +€148,300
- Cash +€9,838
up €9,838 (+108%), from €9,068 to €18,905
mainly Other debts (+€78,024) and Net result for the year (+€48,908)
- Deferred charges and accrued income +€6,535
up €6,535 (+20.2%), from €32,300 to €38,835
- Other debts +€78,024
up €78,024 (+171%), from €45,689 to €123,713
- Debts after one year +€25,362
up €25,362 (+360%), from €7,040 to €32,401
- Current portion of long-term debt +€7,658
up €7,658 (+193%), from €3,963 to €11,621
- Profit (loss) carried forward +€6,555
up €6,555 (+13.8%), from €47,376 to €53,931
- Gross operating margin +€15,068
up €15,068 (+26.3%), from €57,187 to €72,254
- Taxes +€4,740
up €4,740 (+50.5%), from €9,382 to €14,122
- Financial charges +€4,646
up €4,646 (+176%), from €2,646 to €7,292
- Other operating charges -€2,265
down €2,265 (-62.3%), from €3,633 to €1,368
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 | €136,411 | €253,674 | +€117,263 | +86.0% |
| Fixed assets | 21/28 | €2,071 | €2,934 | +€863 | +41.7% |
| Tangible fixed assets | 22/27 | €1,471 | €2,334 | +€863 | +58.7% |
| Furniture and vehicles | 24 | €1,471 | €2,334 | +€863 | +58.7% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €134,340 | €250,740 | +€116,400 | +86.6% |
| Amounts receivable within one year | 40/41 | €92,972 | €193,000 | +€100,028 | +108% |
| Trade receivables | 40 | €61,472 | €13,200 | -€48,272 | -78.5% |
| Other amounts receivable | 41 | €31,500 | €179,800 | +€148,300 | +471% |
| Cash at bank and in hand | 54/58 | €9,068 | €18,905 | +€9,838 | +108% |
| Deferred charges and accrued income | 490/1 | €32,300 | €38,835 | +€6,535 | +20.2% |
| Total equity and liabilities | 10/49 | €136,411 | €253,674 | +€117,263 | +86.0% |
| Equity | 10/15 | €67,836 | €74,391 | +€6,555 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,376 | €53,931 | +€6,555 | +13.8% |
| Amounts payable | 17/49 | €68,575 | €179,283 | +€110,708 | +161% |
| Amounts payable after more than one year | 17 | €7,040 | €32,401 | +€25,362 | +360% |
| Financial debts | 170/4 | €7,040 | €32,401 | +€25,362 | +360% |
| Amounts payable within one year | 42/48 | €61,535 | €146,882 | +€85,347 | +139% |
| Current portion of amounts payable after more than one year | 42 | €3,963 | €11,621 | +€7,658 | +193% |
| Trade debts | 44 | €3,922 | €3,762 | -€160 | -4.1% |
| Suppliers | 440/4 | €3,922 | €3,762 | -€160 | -4.1% |
| Taxes, remuneration and social security | 45 | €7,962 | €7,787 | -€175 | -2.2% |
| Taxes | 450/3 | €7,962 | €7,787 | -€175 | -2.2% |
| Other amounts payable | 47/48 | €45,689 | €123,713 | +€78,024 | +171% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269 | €568 | +€299 | +111% |
| Other operating charges | 640/8 | €3,633 | €1,368 | -€2,265 | -62.3% |
| Gross operating margin | 9900 | €57,187 | €72,254 | +€15,068 | +26.3% |
| Operating profit (loss) | 9901 | €53,285 | €70,319 | +€17,034 | +32.0% |
| Financial income | 75/76B | €17 | €3 | -€14 | -83.9% |
| Recurring financial income | 75 | €17 | €3 | -€14 | -83.9% |
| Financial charges | 65/66B | €2,646 | €7,292 | +€4,646 | +176% |
| Recurring financial charges | 65 | €2,646 | €7,292 | +€4,646 | +176% |
| Profit (loss) for the period before taxes | 9903 | €50,655 | €63,030 | +€12,374 | +24.4% |
| Income taxes | 67/77 | €9,382 | €14,122 | +€4,740 | +50.5% |
| Profit (loss) for the period | 9904 | €41,274 | €48,908 | +€7,634 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,274 | €48,908 | +€7,634 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.