JONET HUBERT: 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.
JONET HUBERT
Largest movements
- Tangible fixed assets -€27,955
down €27,955 (-9.9%), from €281,350 to €253,394
of which Land and buildings: -€17,927
- Cash +€11,587
up €11,587 (+156.5%), from €7,405 to €18,992
mainly Depreciation (+€27,955) and Current portion of long-term debt (+€235)
- Debts after one year -€13,569
down €13,569 (-13.9%), from €97,631 to €84,062
- Gross operating margin +€11,190
up €11,190 (+56.4%), from €19,827 to €31,017
- Other operating charges -€3,250
down €3,250 (-54.0%), from €6,017 to €2,767
- Financial charges -€359
down €359 (-14.7%), from €2,449 to €2,090
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 | €289,464 | €273,270 | -€16,195 | -5.6% |
| Fixed assets | 21/28 | €281,350 | €253,394 | -€27,955 | -9.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €281,350 | €253,394 | -€27,955 | -9.9% |
| Land and buildings | 22 | €260,772 | €242,844 | -€17,927 | -6.9% |
| Furniture and vehicles | 24 | €20,578 | €10,550 | -€10,028 | -48.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €8,115 | €19,876 | +€11,761 | +144.9% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | €167 | +€167 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €167 | +€167 | |
| Cash at bank and in hand | 54/58 | €7,405 | €18,992 | +€11,587 | +156.5% |
| Deferred charges and accrued income | 490/1 | €710 | €716 | +€6 | +0.9% |
| Total equity and liabilities | 10/49 | €289,464 | €273,270 | -€16,195 | -5.6% |
| Equity | 10/15 | €70,310 | €67,982 | -€2,328 | -3.3% |
| Contributions | 10/11 | €8,200 | €8,200 | = | 0.0% |
| Reserves | 13 | €29,692 | €29,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €24,191 | €24,191 | = | 0.0% |
| Distributable reserves | 133 | €5,502 | €5,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,418 | €30,090 | -€2,328 | -7.2% |
| Amounts payable | 17/49 | €219,154 | €205,288 | -€13,867 | -6.3% |
| Amounts payable after more than one year | 17 | €97,631 | €84,062 | -€13,569 | -13.9% |
| Financial debts | 170/4 | €97,631 | €84,062 | -€13,569 | -13.9% |
| Amounts payable within one year | 42/48 | €120,673 | €120,376 | -€297 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €13,334 | €13,569 | +€235 | +1.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €596 | €0 | -€596 | -100.0% |
| Taxes | 450/3 | €596 | €0 | -€596 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €106,743 | €106,806 | +€63 | +0.1% |
| Accrued charges and deferred income | 492/3 | €850 | €850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,956 | €27,955 | -€0 | 0.0% |
| Other operating charges | 640/8 | €6,017 | €2,767 | -€3,250 | -54.0% |
| Gross operating margin | 9900 | €19,827 | €31,017 | +€11,190 | +56.4% |
| Operating profit (loss) | 9901 | -€14,146 | €295 | +€14,440 | |
| Financial charges | 65/66B | €2,449 | €2,090 | -€359 | -14.7% |
| Recurring financial charges | 65 | €2,449 | €2,090 | -€359 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,594 | -€1,795 | +€14,799 | +89.2% |
| Income taxes | 67/77 | €596 | €533 | -€63 | -10.6% |
| Profit (loss) for the period | 9904 | -€17,190 | -€2,328 | +€14,862 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,190 | -€2,328 | +€14,862 | +86.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.