JoNo: 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.
JoNo
Largest movements
- Cash +€118,505
up €118,505 (+327%), from €36,197 to €154,703
mainly Current investments (+€91,382) and Net result for the year (+€55,772)
- Current investments -€91,382
down €91,382 (-28.6%), from €320,000 to €228,618
- Profit (loss) carried forward +€55,772
up €55,772 (+11.2%), from €497,614 to €553,386
- Other debts -€27,265
down €27,265 (-19.5%), from €139,471 to €112,206
- Financial income -€65,005
down €65,005 (-81.8%), from €79,491 to €14,486
- Gross operating margin +€3,553
up €3,553 (+6.8%), from €52,269 to €55,822
- Taxes +€3,404
up €3,404 (+32.3%), from €10,539 to €13,943
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 | €667,359 | €695,286 | +€27,927 | +4.2% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €367,359 | €395,286 | +€27,927 | +7.6% |
| Amounts receivable within one year | 40/41 | €10,745 | €11,866 | +€1,121 | +10.4% |
| Trade receivables | 40 | €10,745 | €11,114 | +€369 | +3.4% |
| Other amounts receivable | 41 | - | €752 | +€752 | |
| Current investments | 50/53 | €320,000 | €228,618 | -€91,382 | -28.6% |
| Cash at bank and in hand | 54/58 | €36,197 | €154,703 | +€118,505 | +327% |
| Deferred charges and accrued income | 490/1 | €417 | €100 | -€317 | -76.0% |
| Total equity and liabilities | 10/49 | €667,359 | €695,286 | +€27,927 | +4.2% |
| Equity | 10/15 | €517,614 | €573,386 | +€55,772 | +10.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €497,614 | €553,386 | +€55,772 | +11.2% |
| Amounts payable | 17/49 | €149,745 | €121,901 | -€27,845 | -18.6% |
| Amounts payable within one year | 42/48 | €149,683 | €121,839 | -€27,845 | -18.6% |
| Trade debts | 44 | €16 | €19 | +€4 | +23.9% |
| Suppliers | 440/4 | €16 | €19 | +€4 | +23.9% |
| Taxes, remuneration and social security | 45 | €10,196 | €9,613 | -€583 | -5.7% |
| Taxes | 450/3 | €6,513 | €5,930 | -€583 | -9.0% |
| Remuneration and social security | 454/9 | €3,684 | €3,684 | = | 0.0% |
| Other amounts payable | 47/48 | €139,471 | €112,206 | -€27,265 | -19.5% |
| Accrued charges and deferred income | 492/3 | €62 | €62 | = | 0.0% |
| Other operating charges | 640/8 | €534 | €549 | +€15 | +2.8% |
| Gross operating margin | 9900 | €52,269 | €55,822 | +€3,553 | +6.8% |
| Operating profit (loss) | 9901 | €51,735 | €55,273 | +€3,538 | +6.8% |
| Financial income | 75/76B | €79,491 | €14,486 | -€65,005 | -81.8% |
| Recurring financial income | 75 | €79,491 | €14,486 | -€65,005 | -81.8% |
| Financial charges | 65/66B | €44 | €44 | +€1 | +1.1% |
| Recurring financial charges | 65 | €44 | €44 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €131,183 | €69,715 | -€61,468 | -46.9% |
| Income taxes | 67/77 | €10,539 | €13,943 | +€3,404 | +32.3% |
| Profit (loss) for the period | 9904 | €120,644 | €55,772 | -€64,871 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €120,644 | €55,772 | -€64,871 | -53.8% |
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 30 October 2026 via checked.be.