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 +€25,011
up €25,011 (+392%), from €6,376 to €31,387
mainly Receivables within one year (+€14,411) and Net result for the year (+€11,209)
- Receivables within one year -€14,411
down €14,411 (-57.2%), from €25,187 to €10,776
of which Trade receivables: -€15,479
- Reserves +€11,209
up €11,209 (+43.3%), from €25,883 to €37,092
- Trade debts -€1,496
down €1,496 (-93.6%), from €1,598 to €102
- Tax, wage and social debts +€1,349
up €1,349 (+25.4%), from €5,319 to €6,669
- Gross operating margin -€5,389
down €5,389 (-24.4%), from €22,058 to €16,669
- Taxes -€912
down €912 (-20.8%), from €4,393 to €3,481
- Depreciation +€811
up €811 (+115%), from €706 to €1,517
- Other operating charges +€257
up €257 (+50.3%), from €511 to €767
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 | €37,799 | €48,862 | +€11,063 | +29.3% |
| Fixed assets | 21/28 | €5,932 | €6,333 | +€402 | +6.8% |
| Tangible fixed assets | 22/27 | €5,932 | €6,333 | +€402 | +6.8% |
| Plant, machinery and equipment | 23 | €3,844 | €2,895 | -€949 | -24.7% |
| Furniture and vehicles | 24 | €2,088 | €3,439 | +€1,351 | +64.7% |
| Current assets | 29/58 | €31,868 | €42,529 | +€10,661 | +33.5% |
| Amounts receivable within one year | 40/41 | €25,187 | €10,776 | -€14,411 | -57.2% |
| Trade receivables | 40 | €17,524 | €2,045 | -€15,479 | -88.3% |
| Other amounts receivable | 41 | €7,663 | €8,731 | +€1,068 | +13.9% |
| Cash at bank and in hand | 54/58 | €6,376 | €31,387 | +€25,011 | +392% |
| Deferred charges and accrued income | 490/1 | €304 | €366 | +€61 | +20.2% |
| Total equity and liabilities | 10/49 | €37,799 | €48,862 | +€11,063 | +29.3% |
| Equity | 10/15 | €30,883 | €42,092 | +€11,209 | +36.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,883 | €37,092 | +€11,209 | +43.3% |
| Distributable reserves | 133 | €25,883 | €37,092 | +€11,209 | +43.3% |
| Amounts payable | 17/49 | €6,917 | €6,770 | -€146 | -2.1% |
| Amounts payable within one year | 42/48 | €6,917 | €6,770 | -€146 | -2.1% |
| Trade debts | 44 | €1,598 | €102 | -€1,496 | -93.6% |
| Suppliers | 440/4 | €1,598 | €102 | -€1,496 | -93.6% |
| Taxes, remuneration and social security | 45 | €5,319 | €6,669 | +€1,349 | +25.4% |
| Taxes | 450/3 | €5,319 | €6,669 | +€1,349 | +25.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €1,517 | +€811 | +115% |
| Other operating charges | 640/8 | €511 | €767 | +€257 | +50.3% |
| Gross operating margin | 9900 | €22,058 | €16,669 | -€5,389 | -24.4% |
| Operating profit (loss) | 9901 | €20,841 | €14,384 | -€6,456 | -31.0% |
| Financial income | 75/76B | €274 | €362 | +€88 | +31.9% |
| Recurring financial income | 75 | €274 | €362 | +€88 | +31.9% |
| Financial charges | 65/66B | €96 | €56 | -€41 | -42.2% |
| Recurring financial charges | 65 | €96 | €56 | -€41 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €21,019 | €14,691 | -€6,328 | -30.1% |
| Income taxes | 67/77 | €4,393 | €3,481 | -€912 | -20.8% |
| Profit (loss) for the period | 9904 | €16,625 | €11,209 | -€5,416 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,625 | €11,209 | -€5,416 | -32.6% |
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 21 October 2026 via checked.be.