JONNYDEPONY: 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.
JONNYDEPONY
Largest movements
- Stocks and contracts -€3.6m
down €3.6m (-92.9%), from €3.9m to €274,182
- Current investments -€2.8m
no longer reported in 2025 (was €2.8m)
- Receivables within one year +€2.1m
up €2.1m (+91.4%), from €2.3m to €4.4m
of which Other amounts receivable: +€2.3m
- Cash +€831,964
up €831,964 (+45.6%), from €1.8m to €2.7m
mainly Stocks and contracts (+€3.6m) and Current investments (+€2.8m)
- Advances received -€2.3m
down €2.3m (-63.7%), from €3.5m to €1.3m
- Investment grants -€1.1m
down €1.1m (-98.0%), from €1.1m to €22,500
- Profit (loss) carried forward +€818,742
up €818,742 (+20.2%), from €4.1m to €4.9m
- Trade debts -€421,500
down €421,500 (-30.6%), from €1.4m to €956,641
- Provisions -€359,298
down €359,298 (-98.0%), from €366,798 to €7,500
- Gross operating margin -€1.1m
down €1.1m (-291%), from -€378,652 to -€1.5m
- Taxes -€245,601
down €245,601 (-47.2%), from €520,084 to €274,483
- Financial income +€87,369
up €87,369 (+4.6%), from €1.9m to €2.0m
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 | €10,733,519 | €7,328,114 | -€3.4m | -31.7% |
| Fixed assets | 21/28 | €15,226 | €12,686 | -€2,539 | -16.7% |
| Tangible fixed assets | 22/27 | €9,161 | €6,584 | -€2,577 | -28.1% |
| Plant, machinery and equipment | 23 | €790 | - | -€790 | |
| Furniture and vehicles | 24 | €8,370 | €6,584 | -€1,787 | -21.3% |
| Financial fixed assets | 28 | €6,065 | €6,103 | +€38 | +0.6% |
| Current assets | 29/58 | €10,718,293 | €7,315,428 | -€3.4m | -31.7% |
| Stocks and contracts in progress | 3 | €3,850,776 | €274,182 | -€3.6m | -92.9% |
| Contracts in progress | 37 | €3,850,776 | €274,182 | -€3.6m | -92.9% |
| Amounts receivable within one year | 40/41 | €2,291,530 | €4,385,295 | +€2.1m | +91.4% |
| Trade receivables | 40 | €2,040,119 | €1,859,285 | -€180,834 | -8.9% |
| Other amounts receivable | 41 | €251,411 | €2,526,010 | +€2.3m | +905% |
| Current investments | 50/53 | €2,750,000 | - | -€2.8m | |
| Cash at bank and in hand | 54/58 | €1,823,987 | €2,655,951 | +€831,964 | +45.6% |
| Deferred charges and accrued income | 490/1 | €2,000 | - | -€2,000 | |
| Total equity and liabilities | 10/49 | €10,733,519 | €7,328,114 | -€3.4m | -31.7% |
| Equity | 10/15 | €5,174,417 | €4,915,265 | -€259,152 | -5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,054,923 | €4,873,665 | +€818,742 | +20.2% |
| Investment grants | 15 | €1,100,395 | €22,500 | -€1.1m | -98.0% |
| Provisions and deferred taxes | 16 | €366,798 | €7,500 | -€359,298 | -98.0% |
| Deferred taxes | 168 | €366,798 | €7,500 | -€359,298 | -98.0% |
| Amounts payable | 17/49 | €5,192,303 | €2,405,349 | -€2.8m | -53.7% |
| Amounts payable within one year | 42/48 | €5,190,895 | €2,403,942 | -€2.8m | -53.7% |
| Trade debts | 44 | €1,378,142 | €956,641 | -€421,500 | -30.6% |
| Suppliers | 440/4 | €1,378,142 | €956,641 | -€421,500 | -30.6% |
| Advances received on contracts in progress | 46 | €3,549,360 | €1,287,691 | -€2.3m | -63.7% |
| Taxes, remuneration and social security | 45 | €263,394 | €159,609 | -€103,785 | -39.4% |
| Taxes | 450/3 | €238,771 | €156,871 | -€81,900 | -34.3% |
| Remuneration and social security | 454/9 | €24,623 | €2,738 | -€21,885 | -88.9% |
| Accrued charges and deferred income | 492/3 | €1,408 | €1,408 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €47,800 | €55,235 | +€7,435 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,246 | €2,577 | -€669 | -20.6% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€378,652 | -€1,481,157 | -€1.1m | -291% |
| Operating profit (loss) | 9901 | -€430,665 | -€1,539,967 | -€1.1m | -258% |
| Financial income | 75/76B | €1,908,546 | €1,995,915 | +€87,369 | +4.6% |
| Recurring financial income | 75 | €1,908,546 | €1,995,915 | +€87,369 | +4.6% |
| Financial charges | 65/66B | €801 | €200 | -€601 | -75.0% |
| Recurring financial charges | 65 | €801 | €200 | -€601 | -75.0% |
| Profit (loss) for the period before taxes | 9903 | €1,477,080 | €455,747 | -€1.0m | -69.1% |
| Transfer from deferred taxes | 780 | €587,500 | €637,478 | +€49,978 | +8.5% |
| Income taxes | 67/77 | €520,084 | €274,483 | -€245,601 | -47.2% |
| Profit (loss) for the period | 9904 | €1,544,496 | €818,742 | -€725,754 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,544,496 | €818,742 | -€725,754 | -47.0% |
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 22 October 2026 via checked.be.