JONI MAGI: 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 MAGI
Largest movements
- Tangible fixed assets -€32,657
down €32,657 (-8.5%), from €384,884 to €352,228
of which Furniture and vehicles: -€16,787
- Cash -€4,675
down €4,675 (-74.3%), from €6,289 to €1,614
mainly Debts after one year (-€39,245) and Net result for the year (-€15,406)
- Debts after one year -€39,245
down €39,245 (-21.5%), from €182,304 to €143,059
- Other debts +€15,666
up €15,666 (+24.1%), from €64,961 to €80,627
- Reserves -€15,406
down €15,406 (-18.3%), from €84,063 to €68,657
- Gross operating margin -€14,754
down €14,754 (-30.9%), from €47,791 to €33,037
- Taxes -€2,327
down €2,327 (-80.0%), from €2,909 to €582
- Financial charges -€1,097
down €1,097 (-8.9%), from €12,333 to €11,235
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 | €392,588 | €355,748 | -€36,840 | -9.4% |
| Fixed assets | 21/28 | €384,884 | €352,228 | -€32,657 | -8.5% |
| Tangible fixed assets | 22/27 | €384,884 | €352,228 | -€32,657 | -8.5% |
| Land and buildings | 22 | €328,856 | €312,986 | -€15,870 | -4.8% |
| Furniture and vehicles | 24 | €56,028 | €39,241 | -€16,787 | -30.0% |
| Current assets | 29/58 | €7,703 | €3,520 | -€4,183 | -54.3% |
| Amounts receivable within one year | 40/41 | €0 | €418 | +€418 | |
| Other amounts receivable | 41 | €0 | €418 | +€418 | |
| Cash at bank and in hand | 54/58 | €6,289 | €1,614 | -€4,675 | -74.3% |
| Deferred charges and accrued income | 490/1 | €1,414 | €1,488 | +€74 | +5.3% |
| Total equity and liabilities | 10/49 | €392,588 | €355,748 | -€36,840 | -9.4% |
| Equity | 10/15 | €90,263 | €74,857 | -€15,406 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,063 | €68,657 | -€15,406 | -18.3% |
| Distributable reserves | 133 | €84,063 | €68,657 | -€15,406 | -18.3% |
| Amounts payable | 17/49 | €302,325 | €280,891 | -€21,434 | -7.1% |
| Amounts payable after more than one year | 17 | €182,304 | €143,059 | -€39,245 | -21.5% |
| Financial debts | 170/4 | €182,304 | €143,059 | -€39,245 | -21.5% |
| Amounts payable within one year | 42/48 | €114,961 | €130,849 | +€15,889 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €46,538 | €50,065 | +€3,527 | +7.6% |
| Trade debts | 44 | €117 | €118 | +€1 | +1.3% |
| Suppliers | 440/4 | €117 | €118 | +€1 | +1.3% |
| Taxes, remuneration and social security | 45 | €3,344 | €39 | -€3,305 | -98.8% |
| Taxes | 450/3 | €3,344 | €39 | -€3,305 | -98.8% |
| Other amounts payable | 47/48 | €64,961 | €80,627 | +€15,666 | +24.1% |
| Accrued charges and deferred income | 492/3 | €5,060 | €6,982 | +€1,922 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,468 | €32,657 | +€189 | +0.6% |
| Other operating charges | 640/8 | €3,572 | €3,968 | +€396 | +11.1% |
| Gross operating margin | 9900 | €47,791 | €33,037 | -€14,754 | -30.9% |
| Operating profit (loss) | 9901 | €11,751 | -€3,588 | -€15,339 | |
| Financial charges | 65/66B | €12,333 | €11,235 | -€1,097 | -8.9% |
| Recurring financial charges | 65 | €12,333 | €11,235 | -€1,097 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€581 | -€14,823 | -€14,242 | -2,450% |
| Income taxes | 67/77 | €2,909 | €582 | -€2,327 | -80.0% |
| Profit (loss) for the period | 9904 | -€3,491 | -€15,406 | -€11,915 | -341% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,491 | -€15,406 | -€11,915 | -341% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.