JONIS: 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.
JONIS
Largest movements
- Stocks and contracts +€47,955
up €47,955 (+1.5%), from €3.2m to €3.2m
- Receivables within one year +€45,000
up €45,000 (+8.2%), from €545,545 to €590,545
- Short-term financial debts +€434,885
new in 2025: €434,885
- Debts after one year -€278,368
down €278,368 (-6.7%), from €4.2m to €3.9m
of which Financial debts: -€320,000
- Reserves -€110,544
no longer reported in 2025 (was €110,544)
- Other debts +€80,961
up €80,961 (+145.5%), from €55,658 to €136,619
- Financial charges +€83,230
up €83,230 (+217.4%), from €38,278 to €121,508
of which Financial charges: +€85,968
- Gross operating margin +€10,286
up €10,286 (+44.9%), from -€22,924 to -€12,638
- Other operating charges +€1,815
up €1,815 (+11.9%), from €15,282 to €17,097
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 | €4,385,533 | €4,476,606 | +€91,073 | +2.1% |
| Current assets | 29/58 | €4,385,533 | €4,476,606 | +€91,073 | +2.1% |
| Stocks and contracts in progress | 3 | €3,156,635 | €3,204,590 | +€47,955 | +1.5% |
| Stocks | 30/36 | €3,156,635 | €3,204,590 | +€47,955 | +1.5% |
| Amounts receivable within one year | 40/41 | €545,545 | €590,545 | +€45,000 | +8.2% |
| Other amounts receivable | 41 | €545,545 | €590,545 | +€45,000 | +8.2% |
| Current investments | 50/53 | €681,471 | €681,471 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,883 | - | -€1,883 | |
| Total equity and liabilities | 10/49 | €4,385,533 | €4,476,606 | +€91,073 | +2.1% |
| Equity | 10/15 | €116,744 | -€34,498 | -€151,243 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,544 | - | -€110,544 | |
| Distributable reserves | 133 | €110,544 | - | -€110,544 | |
| Profit (loss) carried forward | 14 | - | -€40,698 | -€40,698 | |
| Amounts payable | 17/49 | €4,268,789 | €4,511,104 | +€242,315 | +5.7% |
| Amounts payable after more than one year | 17 | €4,178,800 | €3,900,432 | -€278,368 | -6.7% |
| Financial debts | 170/4 | €2,781,900 | €2,461,900 | -€320,000 | -11.5% |
| Other amounts payable | 178/9 | €1,396,900 | €1,438,532 | +€41,632 | +3.0% |
| Amounts payable within one year | 42/48 | €61,989 | €610,672 | +€548,683 | +885.1% |
| Financial debts | 43 | - | €434,885 | +€434,885 | |
| Credit institutions | 430/8 | - | €434,885 | +€434,885 | |
| Trade debts | 44 | €6,332 | €39,168 | +€32,837 | +518.6% |
| Suppliers | 440/4 | €6,332 | €39,168 | +€32,837 | +518.6% |
| Other amounts payable | 47/48 | €55,658 | €136,619 | +€80,961 | +145.5% |
| Accrued charges and deferred income | 492/3 | €28,000 | - | -€28,000 | |
| Other operating charges | 640/8 | €15,282 | €17,097 | +€1,815 | +11.9% |
| Gross operating margin | 9900 | -€22,924 | -€12,638 | +€10,286 | +44.9% |
| Operating profit (loss) | 9901 | -€38,206 | -€29,735 | +€8,471 | +22.2% |
| Financial income | 75/76B | €37 | - | -€37 | |
| Recurring financial income | 75 | €37 | - | -€37 | |
| Financial charges | 65/66B | €38,278 | €121,508 | +€83,230 | +217.4% |
| Recurring financial charges | 65 | €35,539 | €121,508 | +€85,968 | +241.9% |
| Non-recurring financial charges | 66B | €2,739 | - | -€2,739 | |
| Profit (loss) for the period before taxes | 9903 | -€76,447 | -€151,243 | -€74,795 | -97.8% |
| Profit (loss) for the period | 9904 | -€76,447 | -€151,243 | -€74,795 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,447 | -€151,243 | -€74,795 | -97.8% |
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 10 October 2026 via checked.be.