JP JONAS: 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.
JP JONAS
Largest movements
- Receivables within one year -€33,374
down €33,374 (-62.4%), from €53,477 to €20,103
of which Trade receivables: -€48,902
- Cash -€9,944
down €9,944 (-56.3%), from €17,673 to €7,729
mainly Trade debts (-€55,429) and Tax, wage and social debts (-€24,499)
- Tangible fixed assets +€5,693
up €5,693 (+31.8%), from €17,881 to €23,574
of which Furniture and vehicles: +€3,772
- Trade debts -€55,429
no longer reported in 2023 (was €55,429)
- Profit (loss) carried forward +€53,961
up €53,961 (+77.5%), from -€69,605 to -€15,644
- Tax, wage and social debts -€24,499
down €24,499 (-100.0%), from €24,499 to €0
of which Taxes: -€20,434
- Accrued charges and deferred income -€12,495
no longer reported in 2023 (was €12,495)
- Gross operating margin +€112,338
up €112,338, from -€50,399 to €61,939
- Financial income +€34,317
up €34,317 (+2683.3%), from €1,279 to €35,595
- Staff costs +€20,809
up €20,809 (+145.5%), from €14,306 to €35,115
- Other operating charges +€974
up €974 (+108.4%), from €899 to €1,873
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,031 | €51,406 | -€37,626 | -42.3% |
| Fixed assets | 21/28 | €17,881 | €23,574 | +€5,693 | +31.8% |
| Tangible fixed assets | 22/27 | €17,881 | €23,574 | +€5,693 | +31.8% |
| Plant, machinery and equipment | 23 | €8,025 | €10,631 | +€2,606 | +32.5% |
| Furniture and vehicles | 24 | €7,921 | €11,694 | +€3,772 | +47.6% |
| Other tangible fixed assets | 26 | €1,935 | €1,249 | -€686 | -35.4% |
| Current assets | 29/58 | €71,150 | €27,831 | -€43,319 | -60.9% |
| Amounts receivable within one year | 40/41 | €53,477 | €20,103 | -€33,374 | -62.4% |
| Trade receivables | 40 | €50,105 | €1,203 | -€48,902 | -97.6% |
| Other amounts receivable | 41 | €3,372 | €18,899 | +€15,528 | +460.5% |
| Cash at bank and in hand | 54/58 | €17,673 | €7,729 | -€9,944 | -56.3% |
| Total equity and liabilities | 10/49 | €89,031 | €51,406 | -€37,626 | -42.3% |
| Equity | 10/15 | -€59,605 | -€5,644 | +€53,961 | +90.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,605 | -€15,644 | +€53,961 | +77.5% |
| Amounts payable | 17/49 | €148,636 | €57,049 | -€91,587 | -61.6% |
| Amounts payable after more than one year | 17 | - | €375 | +€375 | |
| Other amounts payable | 178/9 | - | €375 | +€375 | |
| Amounts payable within one year | 42/48 | €136,141 | €56,674 | -€79,467 | -58.4% |
| Trade debts | 44 | €55,429 | - | -€55,429 | |
| Suppliers | 440/4 | €55,429 | - | -€55,429 | |
| Taxes, remuneration and social security | 45 | €24,499 | €0 | -€24,499 | -100.0% |
| Taxes | 450/3 | €20,434 | €0 | -€20,434 | -100.0% |
| Remuneration and social security | 454/9 | €4,065 | - | -€4,065 | |
| Other amounts payable | 47/48 | €56,213 | €56,674 | +€461 | +0.8% |
| Accrued charges and deferred income | 492/3 | €12,495 | - | -€12,495 | |
| Remuneration, social security and pensions | 62 | €14,306 | €35,115 | +€20,809 | +145.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,036 | €5,026 | -€10 | -0.2% |
| Other operating charges | 640/8 | €899 | €1,873 | +€974 | +108.4% |
| Non-recurring operating charges | 66A | - | €1,180 | +€1,180 | |
| Gross operating margin | 9900 | -€50,399 | €61,939 | +€112,338 | |
| Operating profit (loss) | 9901 | -€70,639 | €18,744 | +€89,383 | |
| Financial income | 75/76B | €1,279 | €35,595 | +€34,317 | +2683.3% |
| Recurring financial income | 75 | €1,279 | €35,595 | +€34,317 | +2683.3% |
| Financial charges | 65/66B | €245 | €176 | -€69 | -28.1% |
| Recurring financial charges | 65 | €245 | €176 | -€69 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€69,605 | €54,164 | +€123,769 | |
| Income taxes | 67/77 | - | €202 | +€202 | |
| Profit (loss) for the period | 9904 | -€69,605 | €53,961 | +€123,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,605 | €53,961 | +€123,566 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.