JONISA: what changed
JONISA
Largest movements
- Receivables within one year +€4,475
up €4,475 (+61.9%), from €7,230 to €11,706
of which Trade receivables: +€11,013
- Cash -€2,238
down €2,238 (-86.4%), from €2,590 to €351
mainly Receivables within one year (-€4,475) and Trade debts (-€2,433)
- Deferred charges and accrued income -€1,905
no longer reported in 2025 (was €1,905)
- Accrued charges and deferred income +€2,683
up €2,683 (+142%), from €1,891 to €4,574
- Trade debts -€2,433
down €2,433 (-63.7%), from €3,822 to €1,389
- Profit (loss) carried forward +€1,806
up €1,806 (+3,664%), from €49 to €1,855
- Tax, wage and social debts -€1,724
down €1,724 (-36.1%), from €4,775 to €3,051
- Gross operating margin +€1,337
up €1,337 (+200%), from €669 to €2,006
- Taxes -€415
down €415, from €17 to -€398
- Financial income -€394
down €394 (-100.0%), from €394 to €0
- Other operating charges -€381
down €381 (-48.4%), from €788 to €407
- Depreciation -€41
no longer reported in 2025 (was €41)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,984 | €33,316 | +€332 | +1.0% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €30,484 | €30,816 | +€332 | +1.1% |
| Stocks and contracts in progress | 3 | €18,759 | €18,759 | = | 0.0% |
| Stocks | 30/36 | €18,759 | €18,759 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,230 | €11,706 | +€4,475 | +61.9% |
| Trade receivables | 40 | €356 | €11,369 | +€11,013 | +3,094% |
| Other amounts receivable | 41 | €6,874 | €337 | -€6,538 | -95.1% |
| Cash at bank and in hand | 54/58 | €2,590 | €351 | -€2,238 | -86.4% |
| Deferred charges and accrued income | 490/1 | €1,905 | - | -€1,905 | |
| Total equity and liabilities | 10/49 | €32,984 | €33,316 | +€332 | +1.0% |
| Equity | 10/15 | €12,496 | €14,302 | +€1,806 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47 | €47 | = | 0.0% |
| Distributable reserves | 133 | €47 | €47 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49 | €1,855 | +€1,806 | +3,664% |
| Amounts payable | 17/49 | €20,488 | €19,014 | -€1,474 | -7.2% |
| Amounts payable within one year | 42/48 | €18,597 | €14,440 | -€4,157 | -22.4% |
| Trade debts | 44 | €3,822 | €1,389 | -€2,433 | -63.7% |
| Suppliers | 440/4 | €3,822 | €1,389 | -€2,433 | -63.7% |
| Taxes, remuneration and social security | 45 | €4,775 | €3,051 | -€1,724 | -36.1% |
| Taxes | 450/3 | €4,775 | €3,051 | -€1,724 | -36.1% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,891 | €4,574 | +€2,683 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41 | - | -€41 | |
| Other operating charges | 640/8 | €788 | €407 | -€381 | -48.4% |
| Gross operating margin | 9900 | €669 | €2,006 | +€1,337 | +200% |
| Operating profit (loss) | 9901 | -€160 | €1,599 | +€1,759 | |
| Financial income | 75/76B | €394 | €0 | -€394 | -100.0% |
| Recurring financial income | 75 | €394 | €0 | -€394 | -100.0% |
| Financial charges | 65/66B | €180 | €192 | +€12 | +6.4% |
| Recurring financial charges | 65 | €180 | €192 | +€12 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €54 | €1,407 | +€1,354 | +2,521% |
| Income taxes | 67/77 | €17 | -€398 | -€415 | |
| Profit (loss) for the period | 9904 | €37 | €1,806 | +€1,769 | +4,790% |
| Profit (loss) for the period to be appropriated | 9905 | €37 | €1,806 | +€1,769 | +4,790% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.