JONU: 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.
JONU
Largest movements
- Tangible fixed assets -€22,709
down €22,709 (-4.4%), from €511,994 to €489,285
of which Land and buildings: -€18,821
- Other debts -€23,266
down €23,266 (-4.8%), from €483,099 to €459,833
- Reserves +€20,785
up €20,785 (+31.0%), from €67,033 to €87,817
of which Distributable reserves: +€20,785
- Trade debts -€16,081
down €16,081 (-96.0%), from €16,743 to €662
- Debts after one year -€9,060
down €9,060 (-6.4%), from €141,554 to €132,494
of which Financial debts: -€9,060
- Gross operating margin +€17,555
up €17,555 (+46.8%), from €37,526 to €55,081
- Taxes +€6,838
up €6,838 (+231.6%), from €2,952 to €9,790
- Other operating charges -€3,490
down €3,490 (-85.8%), from €4,069 to €579
- Financial charges -€3,298
down €3,298 (-72.5%), from €4,550 to €1,252
- Depreciation +€636
up €636 (+2.9%), from €22,073 to €22,709
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 | €733,882 | €713,145 | -€20,737 | -2.8% |
| Fixed assets | 21/28 | €696,994 | €674,285 | -€22,709 | -3.3% |
| Tangible fixed assets | 22/27 | €511,994 | €489,285 | -€22,709 | -4.4% |
| Land and buildings | 22 | €483,029 | €464,208 | -€18,821 | -3.9% |
| Plant, machinery and equipment | 23 | €16,968 | €15,182 | -€1,786 | -10.5% |
| Other tangible fixed assets | 26 | €11,996 | €9,894 | -€2,102 | -17.5% |
| Financial fixed assets | 28 | €185,000 | €185,000 | = | 0.0% |
| Current assets | 29/58 | €36,888 | €38,860 | +€1,972 | +5.3% |
| Amounts receivable within one year | 40/41 | €14,656 | €21,201 | +€6,545 | +44.7% |
| Trade receivables | 40 | €12,583 | €21,201 | +€8,618 | +68.5% |
| Other amounts receivable | 41 | €2,073 | €0 | -€2,073 | -100.0% |
| Cash at bank and in hand | 54/58 | €11,958 | €9,058 | -€2,900 | -24.3% |
| Deferred charges and accrued income | 490/1 | €10,274 | €8,602 | -€1,672 | -16.3% |
| Total equity and liabilities | 10/49 | €733,882 | €713,145 | -€20,737 | -2.8% |
| Equity | 10/15 | €73,233 | €94,017 | +€20,785 | +28.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,033 | €87,817 | +€20,785 | +31.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €67,033 | €87,817 | +€20,785 | +31.0% |
| Amounts payable | 17/49 | €660,649 | €619,128 | -€41,521 | -6.3% |
| Amounts payable after more than one year | 17 | €141,554 | €132,494 | -€9,060 | -6.4% |
| Financial debts | 170/4 | €91,554 | €82,494 | -€9,060 | -9.9% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €515,760 | €483,299 | -€32,461 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €9,771 | €9,878 | +€107 | +1.1% |
| Trade debts | 44 | €16,743 | €662 | -€16,081 | -96.0% |
| Suppliers | 440/4 | €16,743 | €662 | -€16,081 | -96.0% |
| Taxes, remuneration and social security | 45 | €6,147 | €12,926 | +€6,779 | +110.3% |
| Taxes | 450/3 | €6,147 | €12,926 | +€6,779 | +110.3% |
| Other amounts payable | 47/48 | €483,099 | €459,833 | -€23,266 | -4.8% |
| Accrued charges and deferred income | 492/3 | €3,335 | €3,335 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,073 | €22,709 | +€636 | +2.9% |
| Other operating charges | 640/8 | €4,069 | €579 | -€3,490 | -85.8% |
| Gross operating margin | 9900 | €37,526 | €55,081 | +€17,555 | +46.8% |
| Operating profit (loss) | 9901 | €11,384 | €31,793 | +€20,409 | +179.3% |
| Financial income | 75/76B | €10 | €33 | +€23 | +227.6% |
| Recurring financial income | 75 | €10 | €33 | +€23 | +227.6% |
| Financial charges | 65/66B | €4,550 | €1,252 | -€3,298 | -72.5% |
| Recurring financial charges | 65 | €4,550 | €1,252 | -€3,298 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €6,844 | €30,574 | +€23,730 | +346.7% |
| Income taxes | 67/77 | €2,952 | €9,790 | +€6,838 | +231.6% |
| Profit (loss) for the period | 9904 | €3,892 | €20,785 | +€16,892 | +434.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,892 | €20,785 | +€16,892 | +434.0% |
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 6 October 2026 via checked.be.