JONI: 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.
JONI
Largest movements
- Receivables within one year -€21,771
down €21,771 (-77.2%), from €28,196 to €6,425
of which Trade receivables: -€17,338
- Tangible fixed assets -€15,505
down €15,505 (-50.5%), from €30,708 to €15,203
of which Plant, machinery and equipment: -€8,461
- Financial fixed assets +€4,230
new in 2025: €4,230
- Deferred charges and accrued income +€1,641
up €1,641 (+325.1%), from €505 to €2,146
- Cash +€1,112
up €1,112 (+38.7%), from €2,873 to €3,986
mainly Receivables within one year (+€21,771) and Net result for the year (+€13,223)
- Other debts -€30,758
down €30,758 (-86.0%), from €35,764 to €5,005
- Trade debts -€18,363
down €18,363 (-63.3%), from €29,027 to €10,664
- Profit (loss) carried forward +€13,223
up €13,223, from -€9,467 to €3,756
- Tax, wage and social debts +€4,544
up €4,544 (+165.6%), from €2,744 to €7,288
of which Taxes: +€4,176
- Gross operating margin +€49,665
up €49,665 (+305.3%), from €16,265 to €65,930
- Staff costs +€22,365
up €22,365 (+113.2%), from €19,750 to €42,115
- Depreciation +€3,571
up €3,571 (+110.2%), from €3,241 to €6,812
- Taxes +€1,259
up €1,259, from €0 to €1,259
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 | €70,486 | €39,194 | -€31,292 | -44.4% |
| Fixed assets | 21/28 | €35,624 | €23,349 | -€12,275 | -34.5% |
| Intangible fixed assets | 21 | €4,915 | €3,915 | -€1,000 | -20.3% |
| Tangible fixed assets | 22/27 | €30,708 | €15,203 | -€15,505 | -50.5% |
| Plant, machinery and equipment | 23 | €20,207 | €11,746 | -€8,461 | -41.9% |
| Furniture and vehicles | 24 | €2,061 | €1,563 | -€498 | -24.2% |
| Other tangible fixed assets | 26 | €8,440 | €1,894 | -€6,546 | -77.6% |
| Financial fixed assets | 28 | - | €4,230 | +€4,230 | |
| Current assets | 29/58 | €34,863 | €15,845 | -€19,017 | -54.5% |
| Stocks and contracts in progress | 3 | €3,288 | €3,288 | = | 0.0% |
| Stocks | 30/36 | €3,288 | €3,288 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,196 | €6,425 | -€21,771 | -77.2% |
| Trade receivables | 40 | €22,371 | €5,033 | -€17,338 | -77.5% |
| Other amounts receivable | 41 | €5,825 | €1,392 | -€4,433 | -76.1% |
| Cash at bank and in hand | 54/58 | €2,873 | €3,986 | +€1,112 | +38.7% |
| Deferred charges and accrued income | 490/1 | €505 | €2,146 | +€1,641 | +325.1% |
| Total equity and liabilities | 10/49 | €70,486 | €39,194 | -€31,292 | -44.4% |
| Equity | 10/15 | €1,201 | €14,424 | +€13,223 | +1100.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,669 | €9,669 | = | 0.0% |
| Distributable reserves | 133 | €9,669 | €9,669 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,467 | €3,756 | +€13,223 | |
| Amounts payable | 17/49 | €69,285 | €24,770 | -€44,515 | -64.2% |
| Amounts payable within one year | 42/48 | €67,535 | €22,957 | -€44,578 | -66.0% |
| Trade debts | 44 | €29,027 | €10,664 | -€18,363 | -63.3% |
| Suppliers | 440/4 | €29,027 | €10,664 | -€18,363 | -63.3% |
| Taxes, remuneration and social security | 45 | €2,744 | €7,288 | +€4,544 | +165.6% |
| Taxes | 450/3 | €0 | €4,176 | +€4,176 | |
| Remuneration and social security | 454/9 | €2,744 | €3,112 | +€368 | +13.4% |
| Other amounts payable | 47/48 | €35,764 | €5,005 | -€30,758 | -86.0% |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,812 | +€62 | +3.6% |
| Non-recurring operating income | 76A | - | €28,519 | +€28,519 | |
| Remuneration, social security and pensions | 62 | €19,750 | €42,115 | +€22,365 | +113.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,241 | €6,812 | +€3,571 | +110.2% |
| Other operating charges | 640/8 | €1,537 | €1,244 | -€292 | -19.0% |
| Gross operating margin | 9900 | €16,265 | €65,930 | +€49,665 | +305.3% |
| Operating profit (loss) | 9901 | -€8,263 | €15,759 | +€24,022 | |
| Financial income | 75/76B | €294 | €97 | -€197 | -67.1% |
| Recurring financial income | 75 | €294 | €97 | -€197 | -67.1% |
| Financial charges | 65/66B | €1,498 | €1,374 | -€124 | -8.3% |
| Recurring financial charges | 65 | €1,498 | €1,374 | -€124 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,467 | €14,482 | +€23,950 | |
| Income taxes | 67/77 | €0 | €1,259 | +€1,259 | |
| Profit (loss) for the period | 9904 | -€9,467 | €13,223 | +€22,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,467 | €13,223 | +€22,690 |
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 12 October 2026 via checked.be.