JONNAERT SA: 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.
What changed
JONNAERT SA
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€11,052
2024 · €2,179+€8,873
Equity
€840,305
2024 · €829,253+€11,052
Cash
€525,639
2024 · €211,243+€314,397
Balance sheet total
€5.3m
2024 · €5.8m-€447,421
Largest movements
Assets
- Stocks and contracts -€1.0m
down €1.0m (-28.8%), from €3.5m to €2.5m
of which Stocks: -€1.0m
- Receivables within one year +€333,148
up €333,148 (+53.1%), from €627,704 to €960,852
of which Other amounts receivable: +€566,097
- Cash +€314,397
up €314,397 (+149%), from €211,243 to €525,639
mainly Stocks and contracts (+€1.0m) and Depreciation (+€113,624)
- Tangible fixed assets -€93,287
down €93,287 (-6.9%), from €1.3m to €1.3m
of which Leasing and similar rights: -€93,463
Equity and liabilities
- Trade debts -€369,308
down €369,308 (-11.8%), from €3.1m to €2.8m
- Debts after one year -€130,320
down €130,320 (-18.1%), from €720,421 to €590,100
- Short-term financial debts +€100,000
up €100,000 (+14.3%), from €700,000 to €800,000
- Advances received -€60,321
no longer reported in 2025 (was €60,321)
Income statement
- Turnover -€402,820
down €402,820 (-4.7%), from €8.5m to €8.1m
- Goods and materials -€212,122
down €212,122 (-2.9%), from €7.3m to €7.1m
of which Change in stocks: decrease (increase): -€570,803
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.
Result 2024
€2,179
Turnover
-€402,820
Other operating income
+€72,799
Goods and materials
+€212,122
Services and other goods
+€9,335
Staff costs
-€4,118
Depreciation
+€14,335
Write-downs
-€9,408
Other operating charges
-€564
Other operating items
+€2,858
Financial income
+€82,614
Financial charges
+€45,856
Taxes
-€14,136
Result 2025
€11,052
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€375,622
Investment
-€10,263
Financing
-€50,962
Cash 2024
€211,243
From operations (derived)
+€375,622
Net result for the year
+€11,052
Depreciation
+€113,624
Stocks and contracts
+€1.0m
Receivables within one year
-€333,148
Deferred charges and accrued income
-€23,266
Trade debts
-€369,308
Tax, wage and social debts
+€22,118
Advances received
-€60,321
Investment (derived)
-€10,263
Investment in fixed assets (net)
-€10,263
Financing
-€50,962
Debts after one year
-€130,320
Current portion of long-term debt
-€20,642
Short-term financial debts
+€100,000
Cash 2025
€525,639
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,750,382 | €5,302,961 | -€447,421 | -7.8% |
| Fixed assets | 21/28 | €1,356,428 | €1,253,066 | -€103,361 | -7.6% |
| Tangible fixed assets | 22/27 | €1,345,728 | €1,252,442 | -€93,287 | -6.9% |
| Land and buildings | 22 | €2,415 | €2,032 | -€383 | -15.9% |
| Plant, machinery and equipment | 23 | €34,459 | €27,803 | -€6,656 | -19.3% |
| Furniture and vehicles | 24 | €143,410 | €142,480 | -€929 | -0.6% |
| Leasing and similar rights | 25 | €1,133,231 | €1,039,768 | -€93,463 | -8.2% |
| Other tangible fixed assets | 26 | €32,213 | €40,358 | +€8,145 | +25.3% |
| Financial fixed assets | 28 | €10,699 | €625 | -€10,075 | -94.2% |
| Other financial fixed assets | 284/8 | €10,699 | €625 | -€10,075 | -94.2% |
| Amounts receivable and cash guarantees | 285/8 | €10,699 | €625 | -€10,075 | -94.2% |
| Current assets | 29/58 | €4,393,954 | €4,049,894 | -€344,060 | -7.8% |
| Stocks and contracts in progress | 3 | €3,527,271 | €2,512,401 | -€1.0m | -28.8% |
| Stocks | 30/36 | €3,511,206 | €2,508,506 | -€1.0m | -28.6% |
| Goods purchased for resale | 34 | €3,511,206 | €2,508,506 | -€1.0m | -28.6% |
| Contracts in progress | 37 | €16,065 | €3,896 | -€12,169 | -75.7% |
| Amounts receivable within one year | 40/41 | €627,704 | €960,852 | +€333,148 | +53.1% |
| Trade receivables | 40 | €627,704 | €394,755 | -€232,949 | -37.1% |
| Other amounts receivable | 41 | - | €566,097 | +€566,097 | |
| Cash at bank and in hand | 54/58 | €211,243 | €525,639 | +€314,397 | +149% |
| Deferred charges and accrued income | 490/1 | €27,735 | €51,001 | +€23,266 | +83.9% |
| Total equity and liabilities | 10/49 | €5,750,382 | €5,302,961 | -€447,421 | -7.8% |
| Equity | 10/15 | €829,253 | €840,305 | +€11,052 | +1.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €738,000 | €738,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €730,000 | €730,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,253 | €22,305 | +€11,052 | +98.2% |
| Amounts payable | 17/49 | €4,921,129 | €4,462,655 | -€458,473 | -9.3% |
| Amounts payable after more than one year | 17 | €720,421 | €590,100 | -€130,320 | -18.1% |
| Financial debts | 170/4 | €720,421 | €590,100 | -€130,320 | -18.1% |
| Leasing and similar obligations | 172 | €720,421 | €590,100 | -€130,320 | -18.1% |
| Amounts payable within one year | 42/48 | €4,200,708 | €3,872,555 | -€328,153 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €167,312 | €146,670 | -€20,642 | -12.3% |
| Financial debts | 43 | €700,000 | €800,000 | +€100,000 | +14.3% |
| Credit institutions | 430/8 | €700,000 | €800,000 | +€100,000 | +14.3% |
| Trade debts | 44 | €3,124,679 | €2,755,371 | -€369,308 | -11.8% |
| Suppliers | 440/4 | €3,124,679 | €2,755,371 | -€369,308 | -11.8% |
| Advances received on contracts in progress | 46 | €60,321 | - | -€60,321 | |
| Taxes, remuneration and social security | 45 | €147,149 | €169,267 | +€22,118 | +15.0% |
| Taxes | 450/3 | €50,256 | €106,668 | +€56,412 | +112% |
| Remuneration and social security | 454/9 | €96,893 | €62,599 | -€34,294 | -35.4% |
| Other amounts payable | 47/48 | €1,246 | €1,246 | = | 0.0% |
| Operating income | 70/76A | €8,631,187 | €8,302,247 | -€328,940 | -3.8% |
| Turnover | 70 | €8,493,999 | €8,091,179 | -€402,820 | -4.7% |
| Other operating income | 74 | €131,788 | €204,588 | +€72,799 | +55.2% |
| Non-recurring operating income | 76A | €5,400 | €6,480 | +€1,080 | +20.0% |
| Operating charges | 60/66A | €8,481,821 | €8,258,341 | -€223,480 | -2.6% |
| Goods for resale, raw materials and consumables | 60 | €7,282,576 | €7,070,455 | -€212,122 | -2.9% |
| Purchases | 600/8 | €5,702,688 | €6,061,370 | +€358,682 | +6.3% |
| Change in stocks: decrease (increase) | 609 | €1,579,888 | €1,009,085 | -€570,803 | -36.1% |
| Services and other goods | 61 | €406,263 | €396,928 | -€9,335 | -2.3% |
| Remuneration, social security and pensions | 62 | €623,293 | €627,410 | +€4,118 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,959 | €113,624 | -€14,335 | -11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,410 | €11,818 | +€9,408 | +390% |
| Other operating charges | 640/8 | €32,923 | €33,487 | +€564 | +1.7% |
| Non-recurring operating charges | 66A | €6,395 | €4,618 | -€1,778 | -27.8% |
| Operating profit (loss) | 9901 | €149,367 | €43,906 | -€105,461 | -70.6% |
| Financial income | 75/76B | €1,203 | €83,817 | +€82,614 | +6,865% |
| Recurring financial income | 75 | €1,203 | €83,817 | +€82,614 | +6,865% |
| Income from financial fixed assets | 750 | €1,203 | - | -€1,203 | |
| Other financial income | 752/9 | - | €83,817 | +€83,817 | |
| Financial charges | 65/66B | €150,921 | €105,065 | -€45,856 | -30.4% |
| Recurring financial charges | 65 | €150,921 | €105,065 | -€45,856 | -30.4% |
| Debt charges | 650 | €139,887 | €88,928 | -€50,958 | -36.4% |
| Other financial charges | 652/9 | €11,034 | €16,137 | +€5,102 | +46.2% |
| Profit (loss) for the period before taxes | 9903 | -€351 | €22,658 | +€23,009 | |
| Income taxes | 67/77 | -€2,530 | €11,606 | +€14,136 | |
| Taxes | 670/3 | €6,543 | €11,606 | +€5,063 | +77.4% |
| Tax adjustments and reversals of tax provisions | 77 | €9,073 | - | -€9,073 | |
| Profit (loss) for the period | 9904 | €2,179 | €11,052 | +€8,873 | +407% |
| Profit (loss) for the period to be appropriated | 9905 | €2,179 | €11,052 | +€8,873 | +407% |
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 28 October 2026 via checked.be.