JONICO: 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.
JONICO
Largest movements
- Receivables within one year -€3,260
down €3,260 (-2.9%), from €110,520 to €107,260
- Tax, wage and social debts -€5,690
down €5,690 (-34.4%), from €16,538 to €10,848
of which Taxes: -€3,530
- Profit (loss) carried forward +€1,581
up €1,581 (+14.6%), from -€10,838 to -€9,258
- Gross operating margin -€2,427
down €2,427 (-54.2%), from €4,475 to €2,048
- Financial charges -€1,899
down €1,899 (-74.9%), from €2,534 to €635
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 | €135,217 | €131,164 | -€4,053 | -3.0% |
| Current assets | 29/58 | €135,217 | €131,164 | -€4,053 | -3.0% |
| Amounts receivable within one year | 40/41 | €110,520 | €107,260 | -€3,260 | -2.9% |
| Trade receivables | 40 | €110,520 | €107,260 | -€3,260 | -2.9% |
| Cash at bank and in hand | 54/58 | €24,323 | €23,513 | -€810 | -3.3% |
| Deferred charges and accrued income | 490/1 | €374 | €391 | +€17 | +4.6% |
| Total equity and liabilities | 10/49 | €135,217 | €131,164 | -€4,053 | -3.0% |
| Equity | 10/15 | €116,871 | €118,452 | +€1,581 | +1.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €65,709 | €65,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €59,509 | €59,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,838 | -€9,258 | +€1,581 | +14.6% |
| Amounts payable | 17/49 | €18,345 | €12,712 | -€5,634 | -30.7% |
| Amounts payable within one year | 42/48 | €18,345 | €12,712 | -€5,634 | -30.7% |
| Trade debts | 44 | €455 | €315 | -€140 | -30.8% |
| Suppliers | 440/4 | €455 | €315 | -€140 | -30.8% |
| Taxes, remuneration and social security | 45 | €16,538 | €10,848 | -€5,690 | -34.4% |
| Taxes | 450/3 | €11,918 | €8,388 | -€3,530 | -29.6% |
| Remuneration and social security | 454/9 | €4,620 | €2,460 | -€2,160 | -46.8% |
| Other amounts payable | 47/48 | €1,352 | €1,549 | +€197 | +14.6% |
| Gross operating margin | 9900 | €4,475 | €2,048 | -€2,427 | -54.2% |
| Operating profit (loss) | 9901 | €4,475 | €2,048 | -€2,427 | -54.2% |
| Financial income | 75/76B | €132 | €168 | +€36 | +27.3% |
| Recurring financial income | 75 | €132 | €168 | +€36 | +27.3% |
| Financial charges | 65/66B | €2,534 | €635 | -€1,899 | -74.9% |
| Recurring financial charges | 65 | €2,534 | €635 | -€1,899 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €2,073 | €1,581 | -€492 | -23.7% |
| Profit (loss) for the period | 9904 | €2,073 | €1,581 | -€492 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,073 | €1,581 | -€492 | -23.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.