Jones & Jones: 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 & Jones
Largest movements
- Cash -€65,287
down €65,287 (-63.2%), from €103,240 to €37,953
mainly Investment in fixed assets (net) (-€62,160) and Net result for the year (-€28,104)
- Tangible fixed assets +€25,702
up €25,702 (+14.5%), from €176,711 to €202,412
of which Furniture and vehicles: +€35,252
- Receivables within one year -€8,040
down €8,040 (-13.7%), from €58,587 to €50,547
of which Trade receivables: -€38,040
- Profit (loss) carried forward -€28,104
new in 2025: -€28,104
- Tax, wage and social debts -€11,371
down €11,371 (-46.1%), from €24,691 to €13,320
- Other debts -€11,237
down €11,237 (-31.7%), from €35,404 to €24,168
- Debts after one year +€3,534
up €3,534 (+5.4%), from €65,024 to €68,558
- Gross operating margin -€113,580
down €113,580 (-80.9%), from €140,319 to €26,739
- Taxes -€21,667
down €21,667 (-87.2%), from €24,835 to €3,168
- Financial charges +€7,094
up €7,094 (+1,533%), from €463 to €7,557
- Depreciation +€5,243
up €5,243 (+16.8%), from €31,216 to €36,458
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 | €338,739 | €291,112 | -€47,626 | -14.1% |
| Fixed assets | 21/28 | €176,911 | €202,612 | +€25,702 | +14.5% |
| Tangible fixed assets | 22/27 | €176,711 | €202,412 | +€25,702 | +14.5% |
| Land and buildings | 22 | €131,374 | €127,822 | -€3,552 | -2.7% |
| Plant, machinery and equipment | 23 | €37,908 | €31,909 | -€5,999 | -15.8% |
| Furniture and vehicles | 24 | €7,429 | €42,681 | +€35,252 | +474% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €161,828 | €88,500 | -€73,328 | -45.3% |
| Amounts receivable within one year | 40/41 | €58,587 | €50,547 | -€8,040 | -13.7% |
| Trade receivables | 40 | €58,587 | €20,547 | -€38,040 | -64.9% |
| Other amounts receivable | 41 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €103,240 | €37,953 | -€65,287 | -63.2% |
| Total equity and liabilities | 10/49 | €338,739 | €291,112 | -€47,626 | -14.1% |
| Equity | 10/15 | €174,884 | €146,780 | -€28,104 | -16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €156,284 | €156,284 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €154,424 | €154,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€28,104 | -€28,104 | |
| Amounts payable | 17/49 | €163,855 | €144,333 | -€19,522 | -11.9% |
| Amounts payable after more than one year | 17 | €65,024 | €68,558 | +€3,534 | +5.4% |
| Financial debts | 170/4 | €65,024 | €68,558 | +€3,534 | +5.4% |
| Amounts payable within one year | 42/48 | €98,831 | €75,775 | -€23,056 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €32,029 | €31,899 | -€130 | -0.4% |
| Trade debts | 44 | €6,707 | €6,389 | -€318 | -4.7% |
| Suppliers | 440/4 | €6,707 | €6,389 | -€318 | -4.7% |
| Taxes, remuneration and social security | 45 | €24,691 | €13,320 | -€11,371 | -46.1% |
| Taxes | 450/3 | €24,691 | €13,320 | -€11,371 | -46.1% |
| Other amounts payable | 47/48 | €35,404 | €24,168 | -€11,237 | -31.7% |
| Remuneration, social security and pensions | 62 | €3,785 | €4,405 | +€619 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,216 | €36,458 | +€5,243 | +16.8% |
| Other operating charges | 640/8 | €3,106 | €3,255 | +€149 | +4.8% |
| Gross operating margin | 9900 | €140,319 | €26,739 | -€113,580 | -80.9% |
| Operating profit (loss) | 9901 | €102,212 | -€17,380 | -€119,591 | |
| Financial income | 75/76B | €202 | €0 | -€202 | -100.0% |
| Recurring financial income | 75 | €202 | €0 | -€202 | -100.0% |
| Financial charges | 65/66B | €463 | €7,557 | +€7,094 | +1,533% |
| Recurring financial charges | 65 | €463 | €7,557 | +€7,094 | +1,533% |
| Profit (loss) for the period before taxes | 9903 | €101,951 | -€24,936 | -€126,887 | |
| Income taxes | 67/77 | €24,835 | €3,168 | -€21,667 | -87.2% |
| Profit (loss) for the period | 9904 | €77,116 | -€28,104 | -€105,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,116 | -€28,104 | -€105,220 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.