JONING: 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.
JONING
Largest movements
- Receivables within one year -€13,504
down €13,504 (-78.9%), from €17,114 to €3,609
of which Trade receivables: -€12,550
- Cash +€12,311
up €12,311 (+733%), from €1,679 to €13,990
mainly Receivables within one year (+€13,504) and Net result for the year (+€8,180)
- Tangible fixed assets -€2,000
down €2,000 (-21.5%), from €9,311 to €7,311
- Debts after one year -€12,294
down €12,294 (-38.4%), from €32,014 to €19,720
- Reserves +€8,180
up €8,180 (+7.1%), from €115,534 to €123,714
- Gross operating margin -€11,191
down €11,191 (-34.5%), from €32,443 to €21,252
- Taxes -€3,550
down €3,550 (-41.1%), from €8,630 to €5,081
- Depreciation +€1,311
up €1,311 (+190%), from €689 to €2,000
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 | €184,633 | €180,739 | -€3,894 | -2.1% |
| Fixed assets | 21/28 | €164,311 | €162,311 | -€2,000 | -1.2% |
| Tangible fixed assets | 22/27 | €9,311 | €7,311 | -€2,000 | -21.5% |
| Furniture and vehicles | 24 | €9,311 | €7,311 | -€2,000 | -21.5% |
| Financial fixed assets | 28 | €155,000 | €155,000 | = | 0.0% |
| Current assets | 29/58 | €20,321 | €18,427 | -€1,894 | -9.3% |
| Amounts receivable within one year | 40/41 | €17,114 | €3,609 | -€13,504 | -78.9% |
| Trade receivables | 40 | €14,370 | €1,820 | -€12,550 | -87.3% |
| Other amounts receivable | 41 | €2,744 | €1,790 | -€954 | -34.8% |
| Cash at bank and in hand | 54/58 | €1,679 | €13,990 | +€12,311 | +733% |
| Deferred charges and accrued income | 490/1 | €1,528 | €828 | -€701 | -45.8% |
| Total equity and liabilities | 10/49 | €184,633 | €180,739 | -€3,894 | -2.1% |
| Equity | 10/15 | €127,934 | €136,114 | +€8,180 | +6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,534 | €123,714 | +€8,180 | +7.1% |
| Distributable reserves | 133 | €115,534 | €123,714 | +€8,180 | +7.1% |
| Amounts payable | 17/49 | €56,699 | €44,625 | -€12,074 | -21.3% |
| Amounts payable after more than one year | 17 | €32,014 | €19,720 | -€12,294 | -38.4% |
| Financial debts | 170/4 | €32,014 | €19,720 | -€12,294 | -38.4% |
| Amounts payable within one year | 42/48 | €24,394 | €24,605 | +€211 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €11,654 | €12,294 | +€641 | +5.5% |
| Trade debts | 44 | €0 | €944 | +€944 | |
| Suppliers | 440/4 | €0 | €944 | +€944 | |
| Taxes, remuneration and social security | 45 | €1,129 | €1,290 | +€161 | +14.2% |
| Taxes | 450/3 | €1,129 | €1,290 | +€161 | +14.2% |
| Other amounts payable | 47/48 | €11,612 | €10,077 | -€1,535 | -13.2% |
| Accrued charges and deferred income | 492/3 | €291 | €300 | +€9 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €689 | €2,000 | +€1,311 | +190% |
| Other operating charges | 640/8 | €502 | €516 | +€14 | +2.7% |
| Gross operating margin | 9900 | €32,443 | €21,252 | -€11,191 | -34.5% |
| Operating profit (loss) | 9901 | €31,252 | €18,736 | -€12,516 | -40.0% |
| Financial income | 75/76B | €64 | €67 | +€3 | +4.7% |
| Recurring financial income | 75 | €64 | €67 | +€3 | +4.7% |
| Financial charges | 65/66B | €5,837 | €5,542 | -€294 | -5.0% |
| Recurring financial charges | 65 | €5,837 | €5,542 | -€294 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €25,479 | €13,260 | -€12,218 | -48.0% |
| Income taxes | 67/77 | €8,630 | €5,081 | -€3,550 | -41.1% |
| Profit (loss) for the period | 9904 | €16,849 | €8,180 | -€8,669 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,849 | €8,180 | -€8,669 | -51.5% |
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 31 October 2026 via checked.be.