JONIPA: 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.
JONIPA
Largest movements
- Tangible fixed assets -€10,876
down €10,876 (-19.0%), from €57,150 to €46,275
- Deferred charges and accrued income +€1,027
up €1,027, from €0 to €1,027
- Profit (loss) carried forward -€7,176
down €7,176 (-35.5%), from €20,206 to €13,030
- Debts after one year -€3,842
down €3,842 (-39.2%), from €9,789 to €5,947
- Trade debts +€2,120
new in 2025: €2,120
- Short-term financial debts -€659
down €659 (-48.4%), from €1,361 to €702
- Other operating charges +€1,460
up €1,460 (+51.6%), from €2,830 to €4,290
- Gross operating margin -€754
down €754 (-4.6%), from €16,233 to €15,479
- Staff costs +€665
up €665 (+11.4%), from €5,826 to €6,491
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 | €57,534 | €47,869 | -€9,665 | -16.8% |
| Fixed assets | 21/28 | €57,513 | €46,638 | -€10,876 | -18.9% |
| Tangible fixed assets | 22/27 | €57,150 | €46,275 | -€10,876 | -19.0% |
| Land and buildings | 22 | €57,150 | €46,275 | -€10,876 | -19.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €21 | €1,231 | +€1,210 | +5757.6% |
| Amounts receivable within one year | 40/41 | - | €204 | +€204 | |
| Trade receivables | 40 | - | €204 | +€204 | |
| Cash at bank and in hand | 54/58 | €21 | €0 | -€21 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,027 | +€1,027 | |
| Total equity and liabilities | 10/49 | €57,534 | €47,869 | -€9,665 | -16.8% |
| Equity | 10/15 | €40,657 | €33,481 | -€7,176 | -17.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,206 | €13,030 | -€7,176 | -35.5% |
| Amounts payable | 17/49 | €16,877 | €14,387 | -€2,490 | -14.8% |
| Amounts payable after more than one year | 17 | €9,789 | €5,947 | -€3,842 | -39.2% |
| Financial debts | 170/4 | €9,789 | €5,947 | -€3,842 | -39.2% |
| Amounts payable within one year | 42/48 | €6,588 | €8,040 | +€1,452 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €3,746 | €3,842 | +€96 | +2.6% |
| Financial debts | 43 | €1,361 | €702 | -€659 | -48.4% |
| Credit institutions | 430/8 | €1,361 | €702 | -€659 | -48.4% |
| Trade debts | 44 | - | €2,120 | +€2,120 | |
| Suppliers | 440/4 | - | €2,120 | +€2,120 | |
| Taxes, remuneration and social security | 45 | €757 | €653 | -€105 | -13.8% |
| Remuneration and social security | 454/9 | €757 | €653 | -€105 | -13.8% |
| Other amounts payable | 47/48 | €724 | €724 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €400 | -€100 | -20.0% |
| Remuneration, social security and pensions | 62 | €5,826 | €6,491 | +€665 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,876 | €10,876 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,830 | €4,290 | +€1,460 | +51.6% |
| Gross operating margin | 9900 | €16,233 | €15,479 | -€754 | -4.6% |
| Operating profit (loss) | 9901 | -€3,299 | -€6,177 | -€2,878 | -87.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,130 | €998 | -€132 | -11.7% |
| Recurring financial charges | 65 | €1,130 | €998 | -€132 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,429 | -€7,176 | -€2,747 | -62.0% |
| Profit (loss) for the period | 9904 | -€4,429 | -€7,176 | -€2,747 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,429 | -€7,176 | -€2,747 | -62.0% |
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.