JONIDA: 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.
JONIDA
Largest movements
- Cash +€19,084
up €19,084 (+60.5%), from €31,563 to €50,647
mainly Net result for the year (+€32,500) and Receivables within one year (+€8,935)
- Receivables within one year -€8,935
down €8,935 (-63.2%), from €14,131 to €5,196
of which Trade receivables: -€10,205
- Profit (loss) carried forward +€32,500
up €32,500, from -€18,641 to €13,859
- Trade debts -€24,243
down €24,243 (-98.1%), from €24,703 to €461
- Other debts +€4,728
up €4,728 (+16.6%), from €28,522 to €33,251
- Tax, wage and social debts -€2,779
no longer reported in 2024 (was €2,779)
of which Taxes: -€1,722
- Turnover +€144,020
up €144,020 (+160.5%), from €89,755 to €233,775
- Purchases and services +€117,246
up €117,246 (+142.4%), from €82,362 to €199,608
- Gross operating margin +€26,774
up €26,774 (+362.1%), from €7,393 to €34,167
- Financial charges -€3,904
down €3,904 (-93.7%), from €4,167 to €263
of which Non-recurring financial charges: -€3,252
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €49,787 | €60,181 | +€10,394 | +20.9% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €46,787 | €57,181 | +€10,394 | +22.2% |
| Stocks and contracts in progress | 3 | €1,093 | €1,338 | +€245 | +22.4% |
| Stocks | 30/36 | €1,093 | €1,338 | +€245 | +22.4% |
| Amounts receivable within one year | 40/41 | €14,131 | €5,196 | -€8,935 | -63.2% |
| Trade receivables | 40 | €10,205 | - | -€10,205 | |
| Other amounts receivable | 41 | €3,926 | €5,196 | +€1,270 | +32.4% |
| Cash at bank and in hand | 54/58 | €31,563 | €50,647 | +€19,084 | +60.5% |
| Total equity and liabilities | 10/49 | €49,787 | €60,181 | +€10,394 | +20.9% |
| Equity | 10/15 | -€6,217 | €26,283 | +€32,500 | |
| Contributions | 10/11 | €12,424 | €12,424 | = | 0.0% |
| Outside capital | 11 | €12,424 | €12,424 | = | 0.0% |
| Share premium | 1100/10 | €12,424 | €12,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,641 | €13,859 | +€32,500 | |
| Amounts payable | 17/49 | €56,005 | €33,899 | -€22,106 | -39.5% |
| Amounts payable within one year | 42/48 | €56,005 | €33,899 | -€22,106 | -39.5% |
| Financial debts | 43 | - | €187 | +€187 | |
| Credit institutions | 430/8 | - | €187 | +€187 | |
| Trade debts | 44 | €24,703 | €461 | -€24,243 | -98.1% |
| Suppliers | 440/4 | €24,703 | €461 | -€24,243 | -98.1% |
| Taxes, remuneration and social security | 45 | €2,779 | - | -€2,779 | |
| Taxes | 450/3 | €1,722 | - | -€1,722 | |
| Remuneration and social security | 454/9 | €1,056 | - | -€1,056 | |
| Other amounts payable | 47/48 | €28,522 | €33,251 | +€4,728 | +16.6% |
| Turnover | 70 | €89,755 | €233,775 | +€144,020 | +160.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,362 | €199,608 | +€117,246 | +142.4% |
| Other operating charges | 640/8 | €1,981 | €1,404 | -€577 | -29.1% |
| Gross operating margin | 9900 | €7,393 | €34,167 | +€26,774 | +362.1% |
| Operating profit (loss) | 9901 | €5,412 | €32,763 | +€27,351 | +505.4% |
| Financial charges | 65/66B | €4,167 | €263 | -€3,904 | -93.7% |
| Recurring financial charges | 65 | €915 | €263 | -€652 | -71.3% |
| Non-recurring financial charges | 66B | €3,252 | - | -€3,252 | |
| Profit (loss) for the period before taxes | 9903 | €1,245 | €32,500 | +€31,255 | +2509.7% |
| Profit (loss) for the period | 9904 | €1,245 | €32,500 | +€31,255 | +2509.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,245 | €32,500 | +€31,255 | +2509.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.