A.A. JOOKEN: 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.
A.A. JOOKEN
Largest movements
- Tangible fixed assets -€113,858
down €113,858 (-24.9%), from €458,043 to €344,185
of which Furniture and vehicles: -€108,695
- Cash +€112,240
up €112,240 (+96.3%), from €116,589 to €228,829
mainly Depreciation (+€180,020) and Other debts (+€83,746)
- Receivables within one year -€23,526
down €23,526 (-28.9%), from €81,524 to €57,998
of which Other amounts receivable: -€25,783
- Deferred charges and accrued income +€19,390
new in 2025: €19,390
- Other debts +€83,746
up €83,746 (+759%), from €11,028 to €94,773
- Reserves -€81,142
down €81,142 (-13.1%), from €617,056 to €535,914
of which Distributable reserves: -€81,142
- Trade debts -€14,481
down €14,481 (-82.4%), from €17,584 to €3,102
- Gross operating margin -€64,308
down €64,308 (-23.7%), from €271,730 to €207,422
- Taxes -€9,646
down €9,646 (-51.8%), from €18,614 to €8,967
- Depreciation +€5,836
up €5,836 (+3.4%), from €174,184 to €180,020
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 | €656,156 | €650,401 | -€5,755 | -0.9% |
| Fixed assets | 21/28 | €458,043 | €344,185 | -€113,858 | -24.9% |
| Tangible fixed assets | 22/27 | €458,043 | €344,185 | -€113,858 | -24.9% |
| Plant, machinery and equipment | 23 | €6,828 | €4,373 | -€2,455 | -36.0% |
| Furniture and vehicles | 24 | €440,835 | €332,140 | -€108,695 | -24.7% |
| Other tangible fixed assets | 26 | €10,380 | €7,672 | -€2,708 | -26.1% |
| Current assets | 29/58 | €198,113 | €306,216 | +€108,103 | +54.6% |
| Amounts receivable within one year | 40/41 | €81,524 | €57,998 | -€23,526 | -28.9% |
| Trade receivables | 40 | €36,947 | €39,204 | +€2,257 | +6.1% |
| Other amounts receivable | 41 | €44,577 | €18,793 | -€25,783 | -57.8% |
| Cash at bank and in hand | 54/58 | €116,589 | €228,829 | +€112,240 | +96.3% |
| Deferred charges and accrued income | 490/1 | - | €19,390 | +€19,390 | |
| Total equity and liabilities | 10/49 | €656,156 | €650,401 | -€5,755 | -0.9% |
| Equity | 10/15 | €624,896 | €543,754 | -€81,142 | -13.0% |
| Contributions | 10/11 | €6,358 | €6,358 | = | 0.0% |
| Contributions outside capital | 11 | €6,358 | €6,358 | = | 0.0% |
| Other | 1109/19 | €6,358 | €6,358 | = | 0.0% |
| Reserves | 13 | €617,056 | €535,914 | -€81,142 | -13.1% |
| Non-distributable reserves | 130/1 | €23,115 | €23,115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,115 | €23,115 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,275 | €2,275 | = | 0.0% |
| Distributable reserves | 133 | €591,666 | €510,524 | -€81,142 | -13.7% |
| Profit (loss) carried forward | 14 | €1,482 | €1,482 | = | 0.0% |
| Amounts payable | 17/49 | €31,261 | €106,648 | +€75,387 | +241% |
| Amounts payable within one year | 42/48 | €31,261 | €106,648 | +€75,387 | +241% |
| Trade debts | 44 | €17,584 | €3,102 | -€14,481 | -82.4% |
| Suppliers | 440/4 | €17,584 | €3,102 | -€14,481 | -82.4% |
| Taxes, remuneration and social security | 45 | €2,649 | €8,772 | +€6,122 | +231% |
| Taxes | 450/3 | €2,649 | €8,772 | +€6,122 | +231% |
| Other amounts payable | 47/48 | €11,028 | €94,773 | +€83,746 | +759% |
| Non-recurring operating income | 76A | €27,338 | €5,230 | -€22,108 | -80.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €268,473 | €266,542 | -€1,930 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174,184 | €180,020 | +€5,836 | +3.4% |
| Other operating charges | 640/8 | €8,497 | €7,161 | -€1,336 | -15.7% |
| Gross operating margin | 9900 | €271,730 | €207,422 | -€64,308 | -23.7% |
| Operating profit (loss) | 9901 | €89,049 | €20,241 | -€68,808 | -77.3% |
| Financial income | 75/76B | €1,181 | €858 | -€323 | -27.3% |
| Recurring financial income | 75 | €1,181 | €858 | -€323 | -27.3% |
| Financial charges | 65/66B | €2,229 | €4,425 | +€2,196 | +98.5% |
| Recurring financial charges | 65 | €2,229 | €4,425 | +€2,196 | +98.5% |
| Profit (loss) for the period before taxes | 9903 | €88,001 | €16,674 | -€71,326 | -81.1% |
| Income taxes | 67/77 | €18,614 | €8,967 | -€9,646 | -51.8% |
| Profit (loss) for the period | 9904 | €69,387 | €7,707 | -€61,680 | -88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €69,387 | €7,707 | -€61,680 | -88.9% |
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 15 October 2026 via checked.be.