JONTECH: 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.
JONTECH
Largest movements
- Tangible fixed assets +€254,678
up €254,678 (+171%), from €149,327 to €404,005
of which Other tangible fixed assets: +€266,750
- Cash -€51,368
down €51,368 (-71.2%), from €72,131 to €20,763
mainly Investment in fixed assets (net) (-€298,760) and Receivables within one year (-€22,526)
- Receivables within one year +€22,526
up €22,526 (+137%), from €16,471 to €38,996
of which Trade receivables: +€14,582
- Other debts +€225,490
up €225,490 (+274%), from €82,336 to €307,826
- Reserves +€7,126
up €7,126 (+5.2%), from €138,311 to €145,437
- Depreciation +€31,541
up €31,541 (+252%), from €12,541 to €44,082
- Gross operating margin -€22,481
down €22,481 (-24.8%), from €90,688 to €68,207
- Taxes -€13,905
down €13,905 (-79.1%), from €17,579 to €3,674
- Other operating charges -€1,661
down €1,661 (-56.1%), from €2,959 to €1,298
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 | €262,993 | €489,271 | +€226,279 | +86.0% |
| Fixed assets | 21/28 | €156,351 | €411,029 | +€254,678 | +163% |
| Tangible fixed assets | 22/27 | €149,327 | €404,005 | +€254,678 | +171% |
| Land and buildings | 22 | €137,047 | €127,516 | -€9,532 | -7.0% |
| Furniture and vehicles | 24 | €6,279 | €3,740 | -€2,540 | -40.4% |
| Other tangible fixed assets | 26 | €6,000 | €272,750 | +€266,750 | +4,446% |
| Financial fixed assets | 28 | €7,024 | €7,024 | = | 0.0% |
| Current assets | 29/58 | €106,642 | €78,242 | -€28,400 | -26.6% |
| Amounts receivable after more than one year | 29 | €15,454 | €15,454 | = | 0.0% |
| Trade receivables | 290 | €15,454 | €15,454 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,471 | €38,996 | +€22,526 | +137% |
| Trade receivables | 40 | €3,667 | €18,250 | +€14,582 | +398% |
| Other amounts receivable | 41 | €12,803 | €20,746 | +€7,943 | +62.0% |
| Cash at bank and in hand | 54/58 | €72,131 | €20,763 | -€51,368 | -71.2% |
| Deferred charges and accrued income | 490/1 | €2,587 | €3,029 | +€442 | +17.1% |
| Total equity and liabilities | 10/49 | €262,993 | €489,271 | +€226,279 | +86.0% |
| Equity | 10/15 | €149,811 | €156,937 | +€7,126 | +4.8% |
| Contributions | 10/11 | €11,500 | €11,500 | = | 0.0% |
| Reserves | 13 | €138,311 | €145,437 | +€7,126 | +5.2% |
| Distributable reserves | 133 | €138,311 | €145,437 | +€7,126 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,182 | €332,334 | +€219,152 | +194% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €106,477 | €324,676 | +€218,198 | +205% |
| Current portion of amounts payable after more than one year | 42 | €3,876 | €0 | -€3,876 | -100% |
| Financial debts | 43 | €13,359 | €11,712 | -€1,647 | -12.3% |
| Credit institutions | 430/8 | €13,359 | €11,712 | -€1,647 | -12.3% |
| Trade debts | 44 | €5,034 | €1,977 | -€3,056 | -60.7% |
| Suppliers | 440/4 | €5,034 | €1,977 | -€3,056 | -60.7% |
| Taxes, remuneration and social security | 45 | €1,873 | €3,161 | +€1,288 | +68.8% |
| Taxes | 450/3 | €1,873 | €3,161 | +€1,288 | +68.8% |
| Other amounts payable | 47/48 | €82,336 | €307,826 | +€225,490 | +274% |
| Accrued charges and deferred income | 492/3 | €6,705 | €7,659 | +€954 | +14.2% |
| Non-recurring operating income | 76A | €7,740 | €0 | -€7,740 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,541 | €44,082 | +€31,541 | +252% |
| Other operating charges | 640/8 | €2,959 | €1,298 | -€1,661 | -56.1% |
| Non-recurring operating charges | 66A | €5,923 | €0 | -€5,923 | -100% |
| Gross operating margin | 9900 | €90,688 | €68,207 | -€22,481 | -24.8% |
| Operating profit (loss) | 9901 | €69,266 | €22,827 | -€46,438 | -67.0% |
| Financial income | 75/76B | €843 | €843 | +€0 | 0.0% |
| Recurring financial income | 75 | €843 | €843 | +€0 | 0.0% |
| Financial charges | 65/66B | €11,996 | €12,869 | +€874 | +7.3% |
| Recurring financial charges | 65 | €11,996 | €12,869 | +€874 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €58,113 | €10,801 | -€47,312 | -81.4% |
| Income taxes | 67/77 | €17,579 | €3,674 | -€13,905 | -79.1% |
| Profit (loss) for the period | 9904 | €40,534 | €7,126 | -€33,407 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €40,534 | €7,126 | -€33,407 | -82.4% |
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.