JONU: 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.
JONU
Largest movements
- Tangible fixed assets +€92,482
up €92,482 (+221.2%), from €41,807 to €134,289
of which Furniture and vehicles: +€77,816
- Cash -€49,360
down €49,360 (-62.8%), from €78,653 to €29,293
mainly Investment in fixed assets (net) (-€118,209) and Receivables within one year (-€39,024)
- Receivables within one year +€39,024
up €39,024 (+240.9%), from €16,199 to €55,223
of which Other amounts receivable: +€29,779
- Receivables after one year -€3,702
down €3,702 (-12.6%), from €29,488 to €25,785
- Debts after one year +€65,300
new in 2025: €65,300
- Current portion of long-term debt +€17,772
new in 2025: €17,772
- Reserves -€7,810
down €7,810 (-5.1%), from €154,195 to €146,385
of which Distributable reserves: -€7,810
- Other debts +€5,826
up €5,826 (+33.0%), from €17,678 to €23,504
- Tax, wage and social debts -€5,749
no longer reported in 2025 (was €5,749)
- Depreciation +€13,700
up €13,700 (+113.9%), from €12,027 to €25,727
- Taxes -€5,403
down €5,403 (-33.6%), from €16,104 to €10,701
- Financial charges +€1,833
up €1,833 (+1936.6%), from €95 to €1,928
- Other operating charges -€548
down €548 (-43.9%), from €1,248 to €700
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 | €190,380 | €268,626 | +€78,247 | +41.1% |
| Fixed assets | 21/28 | €41,807 | €134,289 | +€92,482 | +221.2% |
| Tangible fixed assets | 22/27 | €41,807 | €134,289 | +€92,482 | +221.2% |
| Land and buildings | 22 | €26,685 | €20,329 | -€6,356 | -23.8% |
| Plant, machinery and equipment | 23 | €9,536 | €30,558 | +€21,022 | +220.5% |
| Furniture and vehicles | 24 | €5,585 | €83,401 | +€77,816 | +1393.3% |
| Current assets | 29/58 | €148,573 | €134,338 | -€14,236 | -9.6% |
| Amounts receivable after more than one year | 29 | €29,488 | €25,785 | -€3,702 | -12.6% |
| Other amounts receivable | 291 | €29,488 | €25,785 | -€3,702 | -12.6% |
| Stocks and contracts in progress | 3 | €23,403 | €22,579 | -€824 | -3.5% |
| Stocks | 30/36 | €23,403 | €22,579 | -€824 | -3.5% |
| Amounts receivable within one year | 40/41 | €16,199 | €55,223 | +€39,024 | +240.9% |
| Trade receivables | 40 | €13,725 | €22,970 | +€9,245 | +67.4% |
| Other amounts receivable | 41 | €2,474 | €32,254 | +€29,779 | +1203.5% |
| Cash at bank and in hand | 54/58 | €78,653 | €29,293 | -€49,360 | -62.8% |
| Deferred charges and accrued income | 490/1 | €830 | €1,457 | +€627 | +75.5% |
| Total equity and liabilities | 10/49 | €190,380 | €268,626 | +€78,247 | +41.1% |
| Equity | 10/15 | €160,402 | €152,587 | -€7,815 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €154,195 | €146,385 | -€7,810 | -5.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €152,340 | €144,530 | -€7,810 | -5.1% |
| Profit (loss) carried forward | 14 | €7 | €2 | -€5 | -65.5% |
| Amounts payable | 17/49 | €29,978 | €116,039 | +€86,061 | +287.1% |
| Amounts payable after more than one year | 17 | - | €65,300 | +€65,300 | |
| Financial debts | 170/4 | - | €65,300 | +€65,300 | |
| Amounts payable within one year | 42/48 | €29,978 | €50,739 | +€20,761 | +69.3% |
| Current portion of amounts payable after more than one year | 42 | - | €17,772 | +€17,772 | |
| Trade debts | 44 | €6,551 | €9,462 | +€2,911 | +44.4% |
| Suppliers | 440/4 | €6,551 | €9,462 | +€2,911 | +44.4% |
| Taxes, remuneration and social security | 45 | €5,749 | - | -€5,749 | |
| Taxes | 450/3 | €5,749 | - | -€5,749 | |
| Other amounts payable | 47/48 | €17,678 | €23,504 | +€5,826 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,027 | €25,727 | +€13,700 | +113.9% |
| Other operating charges | 640/8 | €1,248 | €700 | -€548 | -43.9% |
| Gross operating margin | 9900 | €53,133 | €53,487 | +€353 | +0.7% |
| Operating profit (loss) | 9901 | €39,858 | €27,059 | -€12,799 | -32.1% |
| Financial income | 75/76B | €985 | €1,255 | +€269 | +27.3% |
| Recurring financial income | 75 | €985 | €1,255 | +€269 | +27.3% |
| Financial charges | 65/66B | €95 | €1,928 | +€1,833 | +1936.6% |
| Recurring financial charges | 65 | €95 | €1,928 | +€1,833 | +1936.6% |
| Profit (loss) for the period before taxes | 9903 | €40,749 | €26,386 | -€14,363 | -35.2% |
| Income taxes | 67/77 | €16,104 | €10,701 | -€5,403 | -33.6% |
| Profit (loss) for the period | 9904 | €24,645 | €15,685 | -€8,959 | -36.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,645 | €15,685 | -€8,959 | -36.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.