JONESCORP: 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.
JONESCORP
Largest movements
- Cash +€36,776
up €36,776 (+89.9%), from €40,923 to €77,699
mainly Other debts (+€75,645) and Net result for the year (+€58,091)
- Tangible fixed assets +€17,420
up €17,420 (+9.2%), from €190,268 to €207,688
of which Furniture and vehicles: +€36,400
- Deferred charges and accrued income -€6,630
down €6,630 (-85.8%), from €7,727 to €1,097
- Receivables within one year +€4,792
up €4,792 (+12.2%), from €39,406 to €44,198
of which Trade receivables: +€6,783
- Other debts +€75,645
up €75,645 (+433.4%), from €17,454 to €93,099
- Profit (loss) carried forward -€34,080
no longer reported in 2025 (was €34,080)
- Current portion of long-term debt +€21,969
up €21,969 (+79.2%), from €27,733 to €49,702
- Trade debts -€13,120
down €13,120 (-95.0%), from €13,809 to €688
- Tax, wage and social debts +€11,167
up €11,167 (+945.1%), from €1,182 to €12,348
- Gross operating margin +€51,540
up €51,540 (+81.6%), from €63,158 to €114,698
- Other operating charges +€8,701
up €8,701 (+417.1%), from €2,086 to €10,788
- Taxes +€8,378
up €8,378 (+102.4%), from €8,182 to €16,560
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 | €278,324 | €330,682 | +€52,357 | +18.8% |
| Fixed assets | 21/28 | €190,268 | €207,688 | +€17,420 | +9.2% |
| Tangible fixed assets | 22/27 | €190,268 | €207,688 | +€17,420 | +9.2% |
| Land and buildings | 22 | €181,867 | €165,333 | -€16,533 | -9.1% |
| Plant, machinery and equipment | 23 | €2,447 | - | -€2,447 | |
| Furniture and vehicles | 24 | €5,955 | €42,355 | +€36,400 | +611.3% |
| Current assets | 29/58 | €88,056 | €122,993 | +€34,938 | +39.7% |
| Amounts receivable within one year | 40/41 | €39,406 | €44,198 | +€4,792 | +12.2% |
| Trade receivables | 40 | €37,414 | €44,198 | +€6,783 | +18.1% |
| Other amounts receivable | 41 | €1,992 | - | -€1,992 | |
| Cash at bank and in hand | 54/58 | €40,923 | €77,699 | +€36,776 | +89.9% |
| Deferred charges and accrued income | 490/1 | €7,727 | €1,097 | -€6,630 | -85.8% |
| Total equity and liabilities | 10/49 | €278,324 | €330,682 | +€52,357 | +18.8% |
| Equity | 10/15 | €54,540 | €20,460 | -€34,080 | -62.5% |
| 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 | €34,080 | - | -€34,080 | |
| Amounts payable | 17/49 | €223,784 | €310,222 | +€86,438 | +38.6% |
| Amounts payable after more than one year | 17 | €163,607 | €154,384 | -€9,223 | -5.6% |
| Financial debts | 170/4 | €163,607 | €154,384 | -€9,223 | -5.6% |
| Amounts payable within one year | 42/48 | €60,177 | €155,838 | +€95,661 | +159.0% |
| Current portion of amounts payable after more than one year | 42 | €27,733 | €49,702 | +€21,969 | +79.2% |
| Trade debts | 44 | €13,809 | €688 | -€13,120 | -95.0% |
| Suppliers | 440/4 | €13,809 | €688 | -€13,120 | -95.0% |
| Taxes, remuneration and social security | 45 | €1,182 | €12,348 | +€11,167 | +945.1% |
| Taxes | 450/3 | €1,182 | €12,348 | +€11,167 | +945.1% |
| Other amounts payable | 47/48 | €17,454 | €93,099 | +€75,645 | +433.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,002 | €24,081 | +€79 | +0.3% |
| Other operating charges | 640/8 | €2,086 | €10,788 | +€8,701 | +417.1% |
| Gross operating margin | 9900 | €63,158 | €114,698 | +€51,540 | +81.6% |
| Operating profit (loss) | 9901 | €37,070 | €79,830 | +€42,759 | +115.3% |
| Financial charges | 65/66B | €4,541 | €5,179 | +€638 | +14.1% |
| Recurring financial charges | 65 | €4,541 | €5,179 | +€638 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €32,529 | €74,651 | +€42,121 | +129.5% |
| Income taxes | 67/77 | €8,182 | €16,560 | +€8,378 | +102.4% |
| Profit (loss) for the period | 9904 | €24,348 | €58,091 | +€33,743 | +138.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,348 | €58,091 | +€33,743 | +138.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.