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 +€59,244
up €59,244 (+196.6%), from €30,142 to €89,385
mainly Provisions (+€38,606) and Depreciation (+€20,006)
- Tangible fixed assets -€20,006
down €20,006 (-56.8%), from €35,248 to €15,242
of which Furniture and vehicles: -€19,780
- Receivables within one year -€9,439
down €9,439 (-19.1%), from €49,442 to €40,002
of which Trade receivables: -€10,304
- Deferred charges and accrued income -€2,665
down €2,665 (-60.7%), from €4,392 to €1,727
- Provisions +€38,606
new in 2025: €38,606
- Other debts -€20,506
no longer reported in 2025 (was €20,506)
- Reserves +€17,636
up €17,636 (+236.1%), from €7,469 to €25,105
- Tax, wage and social debts +€12,184
up €12,184 (+67.5%), from €18,058 to €30,241
- Debts after one year -€11,970
down €11,970 (-35.1%), from €34,132 to €22,163
- Provisions +€38,606
new in 2025: €38,606
- Gross operating margin +€35,042
up €35,042 (+65.3%), from €53,665 to €88,707
- Depreciation -€11,447
down €11,447 (-36.4%), from €31,453 to €20,006
- Financial charges -€3,157
down €3,157 (-43.2%), from €7,316 to €4,158
- Taxes +€1,248
up €1,248 (+22.6%), from €5,519 to €6,767
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.
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 | €119,223 | €146,356 | +€27,133 | +22.8% |
| Fixed assets | 21/28 | €35,248 | €15,242 | -€20,006 | -56.8% |
| Tangible fixed assets | 22/27 | €35,248 | €15,242 | -€20,006 | -56.8% |
| Plant, machinery and equipment | 23 | €981 | €755 | -€226 | -23.1% |
| Furniture and vehicles | 24 | €34,267 | €14,487 | -€19,780 | -57.7% |
| Current assets | 29/58 | €83,975 | €131,114 | +€47,139 | +56.1% |
| Amounts receivable within one year | 40/41 | €49,442 | €40,002 | -€9,439 | -19.1% |
| Trade receivables | 40 | €49,442 | €39,138 | -€10,304 | -20.8% |
| Other amounts receivable | 41 | - | €865 | +€865 | |
| Cash at bank and in hand | 54/58 | €30,142 | €89,385 | +€59,244 | +196.6% |
| Deferred charges and accrued income | 490/1 | €4,392 | €1,727 | -€2,665 | -60.7% |
| Total equity and liabilities | 10/49 | €119,223 | €146,356 | +€27,133 | +22.8% |
| Equity | 10/15 | €14,969 | €32,605 | +€17,636 | +117.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €7,469 | €25,105 | +€17,636 | +236.1% |
| Distributable reserves | 133 | €7,469 | €25,105 | +€17,636 | +236.1% |
| Provisions and deferred taxes | 16 | - | €38,606 | +€38,606 | |
| Provisions for liabilities and charges | 160/5 | - | €38,606 | +€38,606 | |
| Other liabilities and charges | 164/5 | - | €38,606 | +€38,606 | |
| Amounts payable | 17/49 | €104,254 | €75,145 | -€29,109 | -27.9% |
| Amounts payable after more than one year | 17 | €34,132 | €22,163 | -€11,970 | -35.1% |
| Financial debts | 170/4 | €34,132 | €22,163 | -€11,970 | -35.1% |
| Amounts payable within one year | 42/48 | €70,122 | €52,982 | -€17,140 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €11,490 | €11,970 | +€480 | +4.2% |
| Trade debts | 44 | €20,068 | €10,771 | -€9,297 | -46.3% |
| Suppliers | 440/4 | €20,068 | €10,771 | -€9,297 | -46.3% |
| Taxes, remuneration and social security | 45 | €18,058 | €30,241 | +€12,184 | +67.5% |
| Taxes | 450/3 | €18,058 | €30,241 | +€12,184 | +67.5% |
| Other amounts payable | 47/48 | €20,506 | - | -€20,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,453 | €20,006 | -€11,447 | -36.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €38,606 | +€38,606 | |
| Other operating charges | 640/8 | €1,908 | €1,533 | -€375 | -19.6% |
| Gross operating margin | 9900 | €53,665 | €88,707 | +€35,042 | +65.3% |
| Operating profit (loss) | 9901 | €20,304 | €28,562 | +€8,258 | +40.7% |
| Financial charges | 65/66B | €7,316 | €4,158 | -€3,157 | -43.2% |
| Recurring financial charges | 65 | €7,316 | €4,158 | -€3,157 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €12,988 | €24,403 | +€11,415 | +87.9% |
| Income taxes | 67/77 | €5,519 | €6,767 | +€1,248 | +22.6% |
| Profit (loss) for the period | 9904 | €7,469 | €17,636 | +€10,167 | +136.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,469 | €17,636 | +€10,167 | +136.1% |
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 29 September 2026 via checked.be.