JONET: 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.
JONET
Largest movements
- Tangible fixed assets -€13,108
down €13,108 (-11.9%), from €109,707 to €96,600
of which Land and buildings: -€12,030
- Cash -€3,964
down €3,964 (-13.3%), from €29,738 to €25,774
mainly Debts after one year (-€10,584) and Net result for the year (-€3,865)
- Debts after one year -€10,584
down €10,584 (-10.5%), from €100,609 to €90,025
- Profit (loss) carried forward -€3,865
down €3,865 (-616.5%), from -€627 to -€4,492
- Trade debts -€2,173
down €2,173 (-45.5%), from €4,778 to €2,605
- Gross operating margin -€8,933
down €8,933 (-37.7%), from €23,714 to €14,781
- Financial charges -€1,018
down €1,018 (-20.3%), from €5,023 to €4,005
- Financial income -€743
down €743 (-80.3%), from €926 to €183
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 | €142,480 | €126,516 | -€15,964 | -11.2% |
| Fixed assets | 21/28 | €109,707 | €96,600 | -€13,108 | -11.9% |
| Tangible fixed assets | 22/27 | €109,707 | €96,600 | -€13,108 | -11.9% |
| Land and buildings | 22 | €107,213 | €95,183 | -€12,030 | -11.2% |
| Furniture and vehicles | 24 | €2,494 | €1,416 | -€1,078 | -43.2% |
| Current assets | 29/58 | €32,773 | €29,916 | -€2,856 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,144 | €3,194 | +€1,050 | +49.0% |
| Trade receivables | 40 | €2,055 | €3,050 | +€995 | +48.4% |
| Other amounts receivable | 41 | €89 | €144 | +€55 | +61.5% |
| Cash at bank and in hand | 54/58 | €29,738 | €25,774 | -€3,964 | -13.3% |
| Deferred charges and accrued income | 490/1 | €890 | €949 | +€58 | +6.5% |
| Total equity and liabilities | 10/49 | €142,480 | €126,516 | -€15,964 | -11.2% |
| Equity | 10/15 | €13,713 | €9,848 | -€3,865 | -28.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €6,280 | €6,280 | = | 0.0% |
| Distributable reserves | 133 | €6,280 | €6,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€627 | -€4,492 | -€3,865 | -616.5% |
| Amounts payable | 17/49 | €128,767 | €116,668 | -€12,099 | -9.4% |
| Amounts payable after more than one year | 17 | €100,609 | €90,025 | -€10,584 | -10.5% |
| Financial debts | 170/4 | €100,609 | €90,025 | -€10,584 | -10.5% |
| Amounts payable within one year | 42/48 | €27,153 | €25,947 | -€1,206 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €11,056 | €11,449 | +€393 | +3.6% |
| Trade debts | 44 | €4,778 | €2,605 | -€2,173 | -45.5% |
| Suppliers | 440/4 | €4,778 | €2,605 | -€2,173 | -45.5% |
| Taxes, remuneration and social security | 45 | €2,365 | €1,622 | -€743 | -31.4% |
| Taxes | 450/3 | €2,365 | €1,622 | -€743 | -31.4% |
| Other amounts payable | 47/48 | €8,955 | €10,271 | +€1,316 | +14.7% |
| Accrued charges and deferred income | 492/3 | €1,004 | €696 | -€309 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,193 | €13,108 | -€86 | -0.7% |
| Other operating charges | 640/8 | €1,511 | €1,716 | +€205 | +13.6% |
| Gross operating margin | 9900 | €23,714 | €14,781 | -€8,933 | -37.7% |
| Operating profit (loss) | 9901 | €9,010 | -€43 | -€9,053 | |
| Financial income | 75/76B | €926 | €183 | -€743 | -80.3% |
| Recurring financial income | 75 | €926 | €183 | -€743 | -80.3% |
| Financial charges | 65/66B | €5,023 | €4,005 | -€1,018 | -20.3% |
| Recurring financial charges | 65 | €5,023 | €4,005 | -€1,018 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €4,913 | -€3,865 | -€8,778 | |
| Profit (loss) for the period | 9904 | €4,913 | -€3,865 | -€8,778 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,913 | -€3,865 | -€8,778 |
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 1 October 2026 via checked.be.