JONY CO: 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.
JONY CO
Largest movements
- Tangible fixed assets +€46,785
up €46,785 (+713%), from €6,560 to €53,345
of which Furniture and vehicles: +€44,446
- Cash -€22,231
down €22,231 (-77.8%), from €28,570 to €6,338
mainly Investment in fixed assets (net) (-€55,426) and Net result for the year (-€18,804)
- Deferred charges and accrued income +€1,984
new in 2025: €1,984
- Receivables within one year -€838
down €838 (-11.2%), from €7,449 to €6,611
of which Trade receivables: -€1,857
- Debts after one year +€33,062
new in 2025: €33,062
- Profit (loss) carried forward -€18,804
new in 2025: -€18,804
- Current portion of long-term debt +€8,865
new in 2025: €8,865
- Tax, wage and social debts +€4,766
up €4,766 (+31.3%), from €15,235 to €20,001
- Other debts -€1,238
down €1,238 (-98.8%), from €1,254 to €15
- Gross operating margin -€33,227
down €33,227, from €25,109 to -€8,118
- Depreciation +€8,143
up €8,143 (+1,636%), from €498 to €8,641
- Taxes -€6,176
down €6,176 (-92.7%), from €6,661 to €486
- Financial charges +€1,055
up €1,055 (+2,648%), from €40 to €1,095
- Other operating charges +€464
new in 2025: €464
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 | €42,579 | €68,278 | +€25,700 | +60.4% |
| Fixed assets | 21/28 | €6,560 | €53,345 | +€46,785 | +713% |
| Tangible fixed assets | 22/27 | €6,560 | €53,345 | +€46,785 | +713% |
| Plant, machinery and equipment | 23 | €5,321 | €7,660 | +€2,339 | +44.0% |
| Furniture and vehicles | 24 | €1,240 | €45,685 | +€44,446 | +3,585% |
| Current assets | 29/58 | €36,018 | €14,933 | -€21,085 | -58.5% |
| Amounts receivable within one year | 40/41 | €7,449 | €6,611 | -€838 | -11.2% |
| Trade receivables | 40 | €5,949 | €4,092 | -€1,857 | -31.2% |
| Other amounts receivable | 41 | €1,500 | €2,519 | +€1,019 | +67.9% |
| Cash at bank and in hand | 54/58 | €28,570 | €6,338 | -€22,231 | -77.8% |
| Deferred charges and accrued income | 490/1 | - | €1,984 | +€1,984 | |
| Total equity and liabilities | 10/49 | €42,579 | €68,278 | +€25,700 | +60.4% |
| Equity | 10/15 | €24,077 | €5,273 | -€18,804 | -78.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €17,077 | €17,077 | = | 0.0% |
| Distributable reserves | 133 | €17,077 | €17,077 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,804 | -€18,804 | |
| Amounts payable | 17/49 | €18,502 | €63,005 | +€44,503 | +241% |
| Amounts payable after more than one year | 17 | - | €33,062 | +€33,062 | |
| Financial debts | 170/4 | - | €33,062 | +€33,062 | |
| Amounts payable within one year | 42/48 | €18,502 | €29,943 | +€11,441 | +61.8% |
| Current portion of amounts payable after more than one year | 42 | - | €8,865 | +€8,865 | |
| Trade debts | 44 | €2,013 | €1,062 | -€951 | -47.2% |
| Suppliers | 440/4 | €2,013 | €1,062 | -€951 | -47.2% |
| Taxes, remuneration and social security | 45 | €15,235 | €20,001 | +€4,766 | +31.3% |
| Taxes | 450/3 | €15,235 | €20,001 | +€4,766 | +31.3% |
| Other amounts payable | 47/48 | €1,254 | €15 | -€1,238 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €8,641 | +€8,143 | +1,636% |
| Other operating charges | 640/8 | - | €464 | +€464 | |
| Gross operating margin | 9900 | €25,109 | -€8,118 | -€33,227 | |
| Operating profit (loss) | 9901 | €24,611 | -€17,223 | -€41,834 | |
| Financial charges | 65/66B | €40 | €1,095 | +€1,055 | +2,648% |
| Recurring financial charges | 65 | €40 | €1,095 | +€1,055 | +2,648% |
| Profit (loss) for the period before taxes | 9903 | €24,571 | -€18,318 | -€42,889 | |
| Income taxes | 67/77 | €6,661 | €486 | -€6,176 | -92.7% |
| Profit (loss) for the period | 9904 | €17,910 | -€18,804 | -€36,713 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,910 | -€18,804 | -€36,713 |
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 30 October 2026 via checked.be.