JONO: what changed
Two fiscal 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.
JONO
Largest movements
- Cash +€927,029
up €927,029 (+506.5%), from €183,013 to €1.1m
mainly Current investments (+€750,000) and Net result for the year (+€261,628)
- Current investments -€750,000
no longer reported in 2025 (was €750,000)
- Reserves +€203,560
up €203,560 (+24.3%), from €837,531 to €1.0m
- Other debts -€34,272
down €34,272 (-38.3%), from €89,436 to €55,164
- Gross operating margin +€97,779
up €97,779 (+7.2%), from €1.4m to €1.5m
- Staff costs +€84,306
up €84,306 (+8.8%), from €957,617 to €1.0m
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.
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 | €1,033,559 | €1,210,916 | +€177,357 | +17.2% |
| Fixed assets | 21/28 | €61,883 | €62,125 | +€243 | +0.4% |
| Tangible fixed assets | 22/27 | €51,620 | €51,863 | +€243 | +0.5% |
| Land and buildings | 22 | €13,704 | €9,456 | -€4,248 | -31.0% |
| Plant, machinery and equipment | 23 | €30,258 | €32,545 | +€2,287 | +7.6% |
| Furniture and vehicles | 24 | €7,658 | €9,861 | +€2,204 | +28.8% |
| Financial fixed assets | 28 | €10,263 | €10,263 | = | 0.0% |
| Current assets | 29/58 | €971,676 | €1,148,791 | +€177,115 | +18.2% |
| Stocks and contracts in progress | 3 | €25,216 | €20,140 | -€5,076 | -20.1% |
| Stocks | 30/36 | €25,216 | €20,140 | -€5,076 | -20.1% |
| Amounts receivable within one year | 40/41 | €9,679 | €11,617 | +€1,938 | +20.0% |
| Trade receivables | 40 | €8,300 | €6,609 | -€1,691 | -20.4% |
| Other amounts receivable | 41 | €1,379 | €5,008 | +€3,629 | +263.2% |
| Current investments | 50/53 | €750,000 | - | -€750,000 | |
| Cash at bank and in hand | 54/58 | €183,013 | €1,110,042 | +€927,029 | +506.5% |
| Deferred charges and accrued income | 490/1 | €3,767 | €6,992 | +€3,224 | +85.6% |
| Total equity and liabilities | 10/49 | €1,033,559 | €1,210,916 | +€177,357 | +17.2% |
| Equity | 10/15 | €849,931 | €1,053,491 | +€203,560 | +24.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €837,531 | €1,041,091 | +€203,560 | +24.3% |
| Distributable reserves | 133 | €837,531 | €1,041,091 | +€203,560 | +24.3% |
| Amounts payable | 17/49 | €183,628 | €157,425 | -€26,203 | -14.3% |
| Amounts payable within one year | 42/48 | €183,628 | €157,425 | -€26,203 | -14.3% |
| Trade debts | 44 | €61,969 | €66,949 | +€4,980 | +8.0% |
| Suppliers | 440/4 | €61,969 | €66,949 | +€4,980 | +8.0% |
| Taxes, remuneration and social security | 45 | €32,223 | €35,312 | +€3,089 | +9.6% |
| Taxes | 450/3 | €32,223 | €34,844 | +€2,621 | +8.1% |
| Remuneration and social security | 454/9 | - | €468 | +€468 | |
| Other amounts payable | 47/48 | €89,436 | €55,164 | -€34,272 | -38.3% |
| Remuneration, social security and pensions | 62 | €957,617 | €1,041,924 | +€84,306 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,616 | €26,865 | +€1,249 | +4.9% |
| Other operating charges | 640/8 | €14,890 | €18,390 | +€3,500 | +23.5% |
| Gross operating margin | 9900 | €1,356,845 | €1,454,624 | +€97,779 | +7.2% |
| Operating profit (loss) | 9901 | €358,721 | €367,445 | +€8,724 | +2.4% |
| Financial income | 75/76B | €12,298 | €22,038 | +€9,741 | +79.2% |
| Recurring financial income | 75 | €12,298 | €22,038 | +€9,741 | +79.2% |
| Financial charges | 65/66B | €12,953 | €11,730 | -€1,224 | -9.4% |
| Recurring financial charges | 65 | €12,953 | €11,730 | -€1,224 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €358,065 | €377,753 | +€19,688 | +5.5% |
| Income taxes | 67/77 | €109,911 | €116,125 | +€6,214 | +5.7% |
| Profit (loss) for the period | 9904 | €248,154 | €261,628 | +€13,474 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €248,154 | €261,628 | +€13,474 | +5.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.