JONIC: 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.
What changed
JONIC
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€41,179
2024 · €42,198-€1,019
Equity
€1.7m
2024 · €1.7m+€25,657
Cash
€302,253
2024 · €287,037+€15,216
Balance sheet total
€1.8m
2024 · €1.7m+€43,386
Largest movements
Assets
- Receivables after one year +€45,356
up €45,356 (+91.1%), from €49,771 to €95,127
- Tangible fixed assets -€22,286
down €22,286 (-1.6%), from €1.4m to €1.3m
Equity and liabilities
- Reserves +€25,657
up €25,657 (+15.7%), from €163,819 to €189,476
Income statement
- Gross operating margin -€1,916
down €1,916 (-1.9%), from €100,368 to €98,453
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.
Result 2024
€42,198
Gross operating margin
-€1,916
Depreciation
+€259
Other operating charges
-€261
Financial income
+€803
Financial charges
-€72
Taxes
+€168
Result 2025
€41,179
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.
From operations
+€33,037
Investment
-€4,539
Financing
-€13,282
Cash 2024
€287,037
From operations (derived)
+€33,037
Net result for the year
+€41,179
Depreciation
+€26,825
Receivables after one year
-€45,356
Deferred charges and accrued income
-€5,100
Trade debts
-€110
Tax, wage and social debts
+€608
Other debts
+€14,746
Accrued charges and deferred income
+€245
Investment (derived)
-€4,539
Investment in fixed assets (net)
-€4,539
Financing
-€13,282
Debts after one year
+€2,241
Contributions, distributions and other
-€15,522
Cash 2025
€302,253
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,708,703 | €1,752,089 | +€43,386 | +2.5% |
| Fixed assets | 21/28 | €1,371,896 | €1,349,610 | -€22,286 | -1.6% |
| Tangible fixed assets | 22/27 | €1,371,896 | €1,349,610 | -€22,286 | -1.6% |
| Land and buildings | 22 | €1,371,896 | €1,349,610 | -€22,286 | -1.6% |
| Current assets | 29/58 | €336,807 | €402,480 | +€65,672 | +19.5% |
| Amounts receivable after more than one year | 29 | €49,771 | €95,127 | +€45,356 | +91.1% |
| Other amounts receivable | 291 | €49,771 | €95,127 | +€45,356 | +91.1% |
| Cash at bank and in hand | 54/58 | €287,037 | €302,253 | +€15,216 | +5.3% |
| Deferred charges and accrued income | 490/1 | - | €5,100 | +€5,100 | |
| Total equity and liabilities | 10/49 | €1,708,703 | €1,752,089 | +€43,386 | +2.5% |
| Equity | 10/15 | €1,674,219 | €1,699,876 | +€25,657 | +1.5% |
| Contributions | 10/11 | €1,510,400 | €1,510,400 | = | 0.0% |
| Reserves | 13 | €163,819 | €189,476 | +€25,657 | +15.7% |
| Distributable reserves | 133 | €163,819 | €189,476 | +€25,657 | +15.7% |
| Amounts payable | 17/49 | €34,484 | €52,214 | +€17,730 | +51.4% |
| Amounts payable after more than one year | 17 | €11,290 | €13,530 | +€2,241 | +19.8% |
| Other amounts payable | 178/9 | €11,290 | €13,530 | +€2,241 | +19.8% |
| Amounts payable within one year | 42/48 | €14,773 | €30,017 | +€15,244 | +103.2% |
| Trade debts | 44 | €1,482 | €1,372 | -€110 | -7.4% |
| Suppliers | 440/4 | €1,482 | €1,372 | -€110 | -7.4% |
| Taxes, remuneration and social security | 45 | €13,291 | €13,899 | +€608 | +4.6% |
| Taxes | 450/3 | €13,291 | €13,899 | +€608 | +4.6% |
| Other amounts payable | 47/48 | - | €14,746 | +€14,746 | |
| Accrued charges and deferred income | 492/3 | €8,421 | €8,666 | +€245 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,084 | €26,825 | -€259 | -1.0% |
| Other operating charges | 640/8 | €10,751 | €11,012 | +€261 | +2.4% |
| Gross operating margin | 9900 | €100,368 | €98,453 | -€1,916 | -1.9% |
| Operating profit (loss) | 9901 | €62,534 | €60,616 | -€1,918 | -3.1% |
| Financial income | 75/76B | €96 | €899 | +€803 | +834.8% |
| Recurring financial income | 75 | €96 | €899 | +€803 | +834.8% |
| Financial charges | 65/66B | €141 | €213 | +€72 | +51.4% |
| Recurring financial charges | 65 | €141 | €213 | +€72 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €62,489 | €61,302 | -€1,188 | -1.9% |
| Income taxes | 67/77 | €20,291 | €20,123 | -€168 | -0.8% |
| Profit (loss) for the period | 9904 | €42,198 | €41,179 | -€1,019 | -2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,198 | €41,179 | -€1,019 | -2.4% |
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 3 October 2026 via checked.be.