JONIDA: 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.
JONIDA
Largest movements
- Cash +€27,847
up €27,847 (+55.0%), from €50,647 to €78,494
mainly Net result for the year (+€36,262) and Tax, wage and social debts (+€12,087)
- Receivables within one year +€1,903
up €1,903 (+36.6%), from €5,196 to €7,099
- Profit (loss) carried forward +€36,262
up €36,262 (+262%), from €13,859 to €50,121
- Other debts -€18,423
down €18,423 (-55.4%), from €33,251 to €14,828
- Tax, wage and social debts +€12,087
new in 2025: €12,087
- Purchases and services -€49,787
down €49,787 (-24.9%), from €199,608 to €149,821
- Turnover -€32,218
down €32,218 (-13.8%), from €233,775 to €201,557
- Gross operating margin +€17,569
up €17,569 (+51.4%), from €34,167 to €51,736
- Taxes +€12,087
new in 2025: €12,087
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 | €60,181 | €90,028 | +€29,846 | +49.6% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €57,181 | €87,028 | +€29,846 | +52.2% |
| Stocks and contracts in progress | 3 | €1,338 | €1,435 | +€97 | +7.2% |
| Stocks | 30/36 | €1,338 | €1,435 | +€97 | +7.2% |
| Amounts receivable within one year | 40/41 | €5,196 | €7,099 | +€1,903 | +36.6% |
| Other amounts receivable | 41 | €5,196 | €7,099 | +€1,903 | +36.6% |
| Cash at bank and in hand | 54/58 | €50,647 | €78,494 | +€27,847 | +55.0% |
| Total equity and liabilities | 10/49 | €60,181 | €90,028 | +€29,846 | +49.6% |
| Equity | 10/15 | €26,283 | €62,544 | +€36,262 | +138% |
| Contributions | 10/11 | €12,424 | €12,424 | = | 0.0% |
| Contributions outside capital | 11 | €12,424 | €12,424 | = | 0.0% |
| Share premium | 1100/10 | €12,424 | €12,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,859 | €50,121 | +€36,262 | +262% |
| Amounts payable | 17/49 | €33,899 | €27,483 | -€6,415 | -18.9% |
| Amounts payable within one year | 42/48 | €33,899 | €27,483 | -€6,415 | -18.9% |
| Financial debts | 43 | €187 | €187 | = | 0.0% |
| Credit institutions | 430/8 | €187 | €187 | = | 0.0% |
| Trade debts | 44 | €461 | €381 | -€80 | -17.3% |
| Suppliers | 440/4 | €461 | €381 | -€80 | -17.3% |
| Taxes, remuneration and social security | 45 | - | €12,087 | +€12,087 | |
| Taxes | 450/3 | - | €12,087 | +€12,087 | |
| Other amounts payable | 47/48 | €33,251 | €14,828 | -€18,423 | -55.4% |
| Turnover | 70 | €233,775 | €201,557 | -€32,218 | -13.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €199,608 | €149,821 | -€49,787 | -24.9% |
| Other operating charges | 640/8 | €1,404 | €2,959 | +€1,555 | +111% |
| Gross operating margin | 9900 | €34,167 | €51,736 | +€17,569 | +51.4% |
| Operating profit (loss) | 9901 | €32,763 | €48,777 | +€16,014 | +48.9% |
| Financial charges | 65/66B | €263 | €428 | +€165 | +63.0% |
| Recurring financial charges | 65 | €263 | €428 | +€165 | +63.0% |
| Profit (loss) for the period before taxes | 9903 | €32,500 | €48,349 | +€15,848 | +48.8% |
| Income taxes | 67/77 | - | €12,087 | +€12,087 | |
| Profit (loss) for the period | 9904 | €32,500 | €36,262 | +€3,761 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,500 | €36,262 | +€3,761 | +11.6% |
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 29 October 2026 via checked.be.