JONKRI: 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.
JONKRI
Largest movements
- Cash +€285,992
up €285,992 (+77.1%), from €370,740 to €656,732
mainly Net result for the year (+€450,332) and Depreciation (+€36,131)
- Current investments +€61,807
up €61,807 (+21.8%), from €283,094 to €344,901
- Tangible fixed assets -€51,209
down €51,209 (-16.0%), from €319,583 to €268,374
of which Furniture and vehicles: -€36,259
- Reserves +€450,785
up €450,785 (+59.8%), from €753,543 to €1.2m
of which Distributable reserves: +€450,785
- Other debts -€67,705
down €67,705 (-96.8%), from €69,961 to €2,256
- Tax, wage and social debts -€60,571
down €60,571 (-100%), from €60,571 to €0
of which Taxes: -€34,741
- Debts after one year -€35,196
down €35,196 (-19.0%), from €185,507 to €150,311
- Gross operating margin +€406,452
up €406,452 (+85.1%), from €477,822 to €884,274
- Taxes +€123,520
up €123,520 (+199%), from €62,204 to €185,725
- Financial charges -€47,872
down €47,872 (-91.0%), from €52,623 to €4,752
of which Non-recurring financial charges: -€47,500
- Staff costs -€24,587
down €24,587 (-10.9%), from €225,187 to €200,601
- Financial income -€14,636
down €14,636 (-63.9%), from €22,898 to €8,261
of which Non-recurring financial income: -€12,531
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 | €1,119,686 | €1,409,888 | +€290,202 | +25.9% |
| Fixed assets | 21/28 | €320,583 | €269,374 | -€51,209 | -16.0% |
| Tangible fixed assets | 22/27 | €319,583 | €268,374 | -€51,209 | -16.0% |
| Land and buildings | 22 | €217,787 | €201,913 | -€15,875 | -7.3% |
| Plant, machinery and equipment | 23 | €2,898 | €3,823 | +€925 | +31.9% |
| Furniture and vehicles | 24 | €98,897 | €62,638 | -€36,259 | -36.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €799,104 | €1,140,514 | +€341,411 | +42.7% |
| Amounts receivable within one year | 40/41 | €143,913 | €137,780 | -€6,134 | -4.3% |
| Trade receivables | 40 | €143,913 | €93,677 | -€50,236 | -34.9% |
| Other amounts receivable | 41 | - | €44,102 | +€44,102 | |
| Current investments | 50/53 | €283,094 | €344,901 | +€61,807 | +21.8% |
| Cash at bank and in hand | 54/58 | €370,740 | €656,732 | +€285,992 | +77.1% |
| Deferred charges and accrued income | 490/1 | €1,357 | €1,101 | -€255 | -18.8% |
| Total equity and liabilities | 10/49 | €1,119,686 | €1,409,888 | +€290,202 | +25.9% |
| Equity | 10/15 | €754,995 | €1,205,327 | +€450,332 | +59.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €753,543 | €1,204,327 | +€450,785 | +59.8% |
| Tax-exempt reserves | 132 | €44 | €44 | = | 0.0% |
| Distributable reserves | 133 | €753,499 | €1,204,283 | +€450,785 | +59.8% |
| Profit (loss) carried forward | 14 | €452 | €0 | -€452 | -100% |
| Amounts payable | 17/49 | €364,691 | €204,561 | -€160,131 | -43.9% |
| Amounts payable after more than one year | 17 | €185,507 | €150,311 | -€35,196 | -19.0% |
| Financial debts | 170/4 | €185,507 | €150,311 | -€35,196 | -19.0% |
| Amounts payable within one year | 42/48 | €179,172 | €54,247 | -€124,925 | -69.7% |
| Current portion of amounts payable after more than one year | 42 | €34,291 | €35,196 | +€905 | +2.6% |
| Trade debts | 44 | €14,349 | €16,795 | +€2,446 | +17.0% |
| Suppliers | 440/4 | €14,349 | €16,795 | +€2,446 | +17.0% |
| Taxes, remuneration and social security | 45 | €60,571 | €0 | -€60,571 | -100% |
| Taxes | 450/3 | €34,741 | €0 | -€34,741 | -100% |
| Remuneration and social security | 454/9 | €25,830 | €0 | -€25,830 | -100% |
| Other amounts payable | 47/48 | €69,961 | €2,256 | -€67,705 | -96.8% |
| Accrued charges and deferred income | 492/3 | €12 | €3 | -€9 | -78.4% |
| Non-recurring operating income | 76A | €17,603 | €590,172 | +€572,568 | +3,253% |
| Remuneration, social security and pensions | 62 | €225,187 | €200,601 | -€24,587 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,986 | €36,131 | -€2,855 | -7.3% |
| Other operating charges | 640/8 | €4,005 | €14,996 | +€10,991 | +274% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €477,822 | €884,274 | +€406,452 | +85.1% |
| Operating profit (loss) | 9901 | €209,644 | €632,547 | +€422,903 | +202% |
| Financial income | 75/76B | €22,898 | €8,261 | -€14,636 | -63.9% |
| Recurring financial income | 75 | €10,367 | €8,261 | -€2,105 | -20.3% |
| Non-recurring financial income | 76B | €12,531 | €0 | -€12,531 | -100% |
| Financial charges | 65/66B | €52,623 | €4,752 | -€47,872 | -91.0% |
| Recurring financial charges | 65 | €5,123 | €4,752 | -€372 | -7.3% |
| Non-recurring financial charges | 66B | €47,500 | €0 | -€47,500 | -100% |
| Profit (loss) for the period before taxes | 9903 | €179,919 | €636,057 | +€456,139 | +254% |
| Income taxes | 67/77 | €62,204 | €185,725 | +€123,520 | +199% |
| Profit (loss) for the period | 9904 | €117,714 | €450,332 | +€332,618 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €117,714 | €450,332 | +€332,618 | +283% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.