JONIKI: 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.
JONIKI
Largest movements
- Cash +€34,595
up €34,595 (+26.7%), from €129,669 to €164,265
mainly Receivables within one year (+€16,471) and Net result for the year (+€10,149)
- Receivables within one year -€16,471
down €16,471 (-50.0%), from €32,910 to €16,439
- Reserves +€355,790
up €355,790 (+4447.4%), from €8,000 to €363,790
of which Distributable reserves: +€355,790
- Profit (loss) carried forward -€345,641
down €345,641 (-100.0%), from €345,641 to €0
- Other debts +€7,427
up €7,427 (+61.4%), from €12,101 to €19,528
- Taxes +€2,960
up €2,960 (+387.1%), from €765 to €3,725
- Gross operating margin -€2,829
down €2,829 (-13.7%), from €20,647 to €17,818
- Financial income +€2,065
up €2,065 (+73.1%), from €2,826 to €4,891
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 | €446,676 | €463,991 | +€17,315 | +3.9% |
| Fixed assets | 21/28 | €166,313 | €162,813 | -€3,500 | -2.1% |
| Tangible fixed assets | 22/27 | €166,313 | €162,813 | -€3,500 | -2.1% |
| Land and buildings | 22 | €166,313 | €162,813 | -€3,500 | -2.1% |
| Current assets | 29/58 | €280,363 | €301,178 | +€20,815 | +7.4% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Other amounts receivable | 291 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,910 | €16,439 | -€16,471 | -50.0% |
| Other amounts receivable | 41 | €32,910 | €16,439 | -€16,471 | -50.0% |
| Cash at bank and in hand | 54/58 | €129,669 | €164,265 | +€34,595 | +26.7% |
| Deferred charges and accrued income | 490/1 | €2,783 | €5,474 | +€2,691 | +96.7% |
| Total equity and liabilities | 10/49 | €446,676 | €463,991 | +€17,315 | +3.9% |
| Equity | 10/15 | €433,641 | €443,790 | +€10,149 | +2.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €363,790 | +€355,790 | +4447.4% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | - | €355,790 | +€355,790 | |
| Profit (loss) carried forward | 14 | €345,641 | €0 | -€345,641 | -100.0% |
| Amounts payable | 17/49 | €13,035 | €20,201 | +€7,166 | +55.0% |
| Amounts payable within one year | 42/48 | €13,035 | €20,201 | +€7,166 | +55.0% |
| Trade debts | 44 | €261 | €0 | -€261 | -100.0% |
| Suppliers | 440/4 | €261 | €0 | -€261 | -100.0% |
| Taxes, remuneration and social security | 45 | €673 | €673 | = | 0.0% |
| Taxes | 450/3 | €673 | €673 | = | 0.0% |
| Other amounts payable | 47/48 | €12,101 | €19,528 | +€7,427 | +61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,500 | = | 0.0% |
| Other operating charges | 640/8 | €5,130 | €5,010 | -€121 | -2.4% |
| Gross operating margin | 9900 | €20,647 | €17,818 | -€2,829 | -13.7% |
| Operating profit (loss) | 9901 | €12,017 | €9,308 | -€2,708 | -22.5% |
| Financial income | 75/76B | €2,826 | €4,891 | +€2,065 | +73.1% |
| Recurring financial income | 75 | €2,826 | €4,891 | +€2,065 | +73.1% |
| Financial charges | 65/66B | €396 | €325 | -€71 | -17.8% |
| Recurring financial charges | 65 | €396 | €325 | -€71 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €14,446 | €13,874 | -€572 | -4.0% |
| Income taxes | 67/77 | €765 | €3,725 | +€2,960 | +387.1% |
| Profit (loss) for the period | 9904 | €13,682 | €10,149 | -€3,533 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,682 | €10,149 | -€3,533 | -25.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.