Jonapas: what changed
Jonapas
Largest movements
- Deferred charges and accrued income +€17,736
up €17,736 (+2,314%), from €767 to €18,503
- Profit (loss) carried forward +€59,918
up €59,918 (+403%), from €14,850 to €74,767
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Trade debts +€8,868
up €8,868 (+6,980%), from €127 to €8,995
- Gross operating margin +€13,648
up €13,648 (+16.1%), from €84,879 to €98,527
- Other operating charges +€9,201
up €9,201 (+100%), from €9,199 to €18,400
- Taxes +€1,096
up €1,096 (+5.8%), from €18,897 to €19,993
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,874 | €267,740 | +€19,866 | +8.0% |
| Fixed assets | 21/28 | €158,264 | €158,264 | = | 0.0% |
| Tangible fixed assets | 22/27 | €158,264 | €158,264 | = | 0.0% |
| Land and buildings | 22 | €158,264 | €158,264 | = | 0.0% |
| Current assets | 29/58 | €89,610 | €109,476 | +€19,866 | +22.2% |
| Cash at bank and in hand | 54/58 | €88,843 | €90,973 | +€2,130 | +2.4% |
| Deferred charges and accrued income | 490/1 | €767 | €18,503 | +€17,736 | +2,314% |
| Total equity and liabilities | 10/49 | €247,874 | €267,740 | +€19,866 | +8.0% |
| Equity | 10/15 | €196,850 | €256,767 | +€59,918 | +30.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €120,000 | = | 0.0% |
| Distributable reserves | 133 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,850 | €74,767 | +€59,918 | +403% |
| Amounts payable | 17/49 | €51,024 | €10,973 | -€40,051 | -78.5% |
| Amounts payable within one year | 42/48 | €51,024 | €10,973 | -€40,051 | -78.5% |
| Trade debts | 44 | €127 | €8,995 | +€8,868 | +6,980% |
| Suppliers | 440/4 | €127 | €8,995 | +€8,868 | +6,980% |
| Taxes, remuneration and social security | 45 | €897 | €1,978 | +€1,081 | +120% |
| Taxes | 450/3 | €897 | €1,978 | +€1,081 | +120% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Other operating charges | 640/8 | €9,199 | €18,400 | +€9,201 | +100% |
| Gross operating margin | 9900 | €84,879 | €98,527 | +€13,648 | +16.1% |
| Operating profit (loss) | 9901 | €75,680 | €80,127 | +€4,447 | +5.9% |
| Financial charges | 65/66B | €92 | €216 | +€124 | +134% |
| Recurring financial charges | 65 | €92 | €216 | +€124 | +134% |
| Profit (loss) for the period before taxes | 9903 | €75,588 | €79,911 | +€4,323 | +5.7% |
| Income taxes | 67/77 | €18,897 | €19,993 | +€1,096 | +5.8% |
| Profit (loss) for the period | 9904 | €56,691 | €59,918 | +€3,227 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,691 | €59,918 | +€3,227 | +5.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.