JOCA
InactiveInactive; last annual accounts for fiscal year 2024.
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 29-04-2025, 93 days ahead of the deadline.
NBB · 5 filingsDeviation from the deadline
2025
not confirmed
2024
93 d early
2023
26 d early
2022
on the day
2021
20 d early
2020
36 d early
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2024, micro schema
Equity
€842k▲ 26.7%
2023 · €664k
2020: €623k
2021: €590k▼ -5.2% vs 2020lowest in 5 years
2022: €605k▲ +2.5% vs 2021
2023: €664k▲ +9.8% vs 2022
2024: €842k▲ +26.7% vs 2023highest in 5 years
2020 → 2024
Total assets
€858k▼ 3.8%
2023 · €892k
2020: €954khighest in 5 years
2021: €846k▼ -11.3% vs 2020
2022: €785k▼ -7.2% vs 2021lowest in 5 years
2023: €892k▲ +13.6% vs 2022
2024: €858k▼ -3.8% vs 2023
2020 → 2024
Net result
€177k▲ 58.0%
2023 · €112k
2020: €18klowest in 5 years
2021: €46k▲ +152% vs 2020
2022: €22k▼ -53.2% vs 2021
2023: €112k▲ +417% vs 2022
2024: €177k▲ +58.0% vs 2023highest in 5 years
2020 → 2024
Working capital
€798k▲ 2.3%
2023 · €780k
2020: €760k
2021: €735k▼ -3.3% vs 2020lowest in 5 years
2022: €750k▲ +2.0% vs 2021
2023: €780k▲ +4.0% vs 2022
2024: €798k▲ +2.3% vs 2023highest in 5 years
2020 → 2024
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€623k-€590k▼ 5.2%€605k▲ 2.5%€664k▲ 9.8%€842k▲ 26.7%
2020: €623k
2021: €590k▼ -5.2% vs 2020lowest in 5 years
2022: €605k▲ +2.5% vs 2021
2023: €664k▲ +9.8% vs 2022
2024: €842k▲ +26.7% vs 2023highest in 5 years
Operating result€23k-€84k▲ 263%€97k▲ 15.8%€73k▼ 25.3%€223k▲ 208%
2020: €23klowest in 5 years
2021: €84k▲ +263% vs 2020
2022: €97k▲ +15.8% vs 2021
2023: €73k▼ -25.3% vs 2022
2024: €223k▲ +208% vs 2023highest in 5 years
Net result€18k-€46k▲ 152%€22k▼ 53.2%€112k▲ 417%€177k▲ 58.0%
2020: €18klowest in 5 years
2021: €46k▲ +152% vs 2020
2022: €22k▼ -53.2% vs 2021
2023: €112k▲ +417% vs 2022
2024: €177k▲ +58.0% vs 2023highest in 5 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result recovers in 2024; 2024 is 208% above 2023 and is the highest result in the available series.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €858k
Fixed assets
€43k ▼ 16.9%
Current assets
€814k ▼ 3.0%
Equity and liabilities €858k
Equity
€842k ▲ 26.7%
Provisions
€0 ▼ 100%
Debt
€16k ▼ 73.1%
Debt's share of the balance-sheet total falls from 6.7% to 1.9%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€232k▲
2023 · €78k
Cash flow
€186k▲
2023 · €118k
Current ratio
50.92▲
2023 · 14.11
Debt to equity
0.02▼
2023 · 0.09
ROE
21.1%▲
2023 · 16.9%
ROA
20.7%▲
2023 · 12.6%
Interest coverage
62.73▲
2023 · -1.32
Debt ≤ 1 year
€16k▼
2023 · €59k
Income taxes
€76k▲
2023 · €31k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2024 against 2023 · 47 lines
Balance sheet
Code20232024
Assets
Total assets20/58€892k€858k▼
Fixed assets21/28€52k€43k▼
Tangible fixed assets22/27€52k€43k▼
Land and buildings22€23k€23k=
Furniture and vehicles24€29k€20k▼
Current assets29/58€840k€814k▼
Amounts receivable within one year40/41€627€921▲
Trade receivables40€100-
Other amounts receivable41€526€921▲
Current investments50/53€675k€725k▲
Cash at bank and in hand54/58€164k€88k▼
Deferred charges and accrued income490/1€410€310▼
Equity and liabilities
Total equity and liabilities10/49€892k€858k▼
Equity10/15€664k€842k▲
Contributions10/11€100€100=
Reserves13€664k€841k▲
Distributable reserves133€664k€841k▲
Provisions and deferred taxes16€168k-
Provisions for liabilities and charges160/5€168k-
Pensions and similar obligations160€168k-
Amounts payable17/49€59k€16k▼
Amounts payable within one year42/48€59k€16k▼
Trade debts44€2k€2k▲
Suppliers440/4€2k€2k▲
Taxes, remuneration and social security45€5k€14k▲
Taxes450/3€5k€14k▲
Other amounts payable47/48€53k-
Income statement
Code20232024
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€6k€9k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€-393-
Provisions for liabilities and charges: additions (uses and reversals)635/8-€-168k
Other operating charges640/8€526€707▲
Gross operating margin9900€78k€65k▼
Operating profit (loss)9901€73k€223k▲
Financial income75/76B€11k€33k▲
Recurring financial income75€11k€33k▲
Financial charges65/66B€-59k€4k▲
Recurring financial charges65€-59k€4k▲
Profit (loss) for the period before taxes9903€143k€253k▲
Income taxes67/77€31k€76k▲
Profit (loss) for the period9904€112k€177k▲
Profit (loss) for the period to be appropriated9905€112k€177k▲
Appropriation of the result
Profit (loss) to be appropriated9906€112k€177k▲
Transfer from equity791/2€53k-
Transfer to equity691/2€112k€177k▲
To other reserves6921€112k€177k▲
Profit to be distributed694/7€53k-
Return on contributions (dividend)694€53k-
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €39k | - | - | €6k | €9k | ▲ 56.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4 | - | €-4 | €-389 | €-393 | - | - |
| Provisions for liabilities and charges: additions (uses and reversals)635/8 | - | - | - | - | €-168k | - |
| Other operating charges640/8 | - | €2k | €109 | €526 | €707 | ▲ 34.3% |
| Gross operating margin9900 | €64k | €86k | €97k | €78k | €65k | ▼ 17.3% |
| Operating profit (loss)9901 | €23k | €84k | €97k | €73k | €223k | ▲ 208% |
| Financial income75/76B | - | €0 | €28k | €11k | €33k | ▲ 203% |
| Recurring financial income75 | €108 | €0 | €28k | €11k | €33k | ▲ 203% |
| Financial charges65/66B | - | €2k | €78k | €-59k | €4k | ▲ 106% |
| Recurring financial charges65 | €3k | €2k | €78k | €-59k | €4k | ▲ 106% |
| Profit (loss) for the period before taxes9903 | €20k | €82k | €47k | €143k | €253k | ▲ 77.1% |
| Income taxes67/77 | €2k | €35k | €25k | €31k | €76k | ▲ 147% |
| Profit (loss) for the period9904 | €18k | €46k | €22k | €112k | €177k | ▲ 58.0% |
| Profit (loss) for the period to be appropriated9905 | €18k | €46k | €22k | €112k | €177k | ▲ 58.0% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €954k | €846k | €785k | €892k | €858k | ▼ 3.8% |
| Fixed assets21/28 | €90k | €23k | €23k | €52k | €43k | ▼ 16.9% |
| Tangible fixed assets22/27 | €90k | €23k | €23k | €52k | €43k | ▼ 16.9% |
| Land and buildings22 | - | €23k | €23k | €23k | €23k | = |
| Furniture and vehicles24 | - | - | - | €29k | €20k | ▼ 30.1% |
| Financial fixed assets28 | - | €300 | - | - | - | - |
| Current assets29/58 | €864k | €822k | €762k | €840k | €814k | ▼ 3.0% |
| Amounts receivable after more than one year29 | - | €72k | - | - | - | - |
| Other amounts receivable291 | - | €72k | - | - | - | - |
| Amounts receivable within one year40/41 | €26k | €14k | €15k | €627 | €921 | ▲ 47.0% |
| Trade receivables40 | - | €2k | €123 | €100 | - | - |
| Other amounts receivable41 | - | €12k | €15k | €526 | €921 | ▲ 75.0% |
| Current investments50/53 | €49k | €698k | €567k | €675k | €725k | ▲ 7.4% |
| Cash at bank and in hand54/58 | €653k | €36k | €180k | €164k | €88k | ▼ 46.2% |
| Deferred charges and accrued income490/1 | - | €2k | €62 | €410 | €310 | ▼ 24.3% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €954k | €846k | €785k | €892k | €858k | ▼ 3.8% |
| Equity10/15 | €623k | €590k | €605k | €664k | €842k | ▲ 26.7% |
| Contributions10/11 | - | €100 | €100 | €100 | €100 | = |
| Reserves13 | €622k | €590k | €605k | €664k | €841k | ▲ 26.7% |
| Distributable reserves133 | - | €590k | €605k | €664k | €841k | ▲ 26.7% |
| Provisions and deferred taxes16 | €168k | €168k | €168k | €168k | - | - |
| Provisions for liabilities and charges160/5 | - | €168k | €168k | €168k | - | - |
| Pensions and similar obligations160 | - | €168k | €168k | €168k | - | - |
| Amounts payable17/49 | €163k | €88k | €12k | €59k | €16k | ▼ 73.1% |
| Amounts payable after more than one year17 | €59k | - | - | - | - | - |
| Amounts payable within one year42/48 | €104k | €87k | €12k | €59k | €16k | ▼ 73.1% |
| Trade debts44 | €4k | €4k | €260 | €2k | €2k | ▲ 12.3% |
| Suppliers440/4 | - | €4k | €260 | €2k | €2k | ▲ 12.3% |
| Taxes, remuneration and social security45 | - | €4k | €5k | €5k | €14k | ▲ 182% |
| Taxes450/3 | - | €4k | €5k | €5k | €14k | ▲ 182% |
| Other amounts payable47/48 | - | €80k | €7k | €53k | - | - |
| Accrued charges and deferred income492/3 | - | €196 | - | - | - | - |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18k | €46k | €22k | €112k | €177k | ▲ 58.0% |
| + Depreciation and write-downs630 | €39k | - | - | €6k | €9k | ▲ 56.0% |
| Operating cash flow (approximation) | €58k | €46k | €22k | €118k | €186k | ▲ 57.9% |
| Investment in fixed assets (approximation) | - | €67k | €300 | €-35k | €0 | ▲ 100% |
| Change in cash | - | €-617k | €144k | €-16k | €-76k | ▼ 369% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
2025
29-04
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Highest result since 2020net €177k ▲58%
Operating result €223k, net result €177k, both a record.
31-12
Financial
Liquidity quadruplescurrent ratio 50.92
Current ratio from 14.11 to 50.92; short-term debt falls from €59k to €16k.
05-07
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
31-07
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial
Liquidity times 7current ratio 62.49
Current ratio from 9.40 to 62.49; short-term debt falls from €87k to €12k.
11-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
2021
25-06
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 8 acts read
About the unread acts
We know of 8 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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