Afsluitingen Jochems: 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.
Afsluitingen Jochems
Largest movements
- Current investments -€208,818
down €208,818 (-100%), from €208,818 to €0
- Cash +€135,950
up €135,950 (+2,360%), from €5,760 to €141,710
mainly Current investments (+€208,818) and Net result for the year (+€122,347)
- Receivables within one year +€79,457
up €79,457 (+103%), from €77,427 to €156,884
of which Trade receivables: +€82,714
- Tangible fixed assets +€19,559
up €19,559 (+83.5%), from €23,410 to €42,969
of which Furniture and vehicles: +€17,695
- Reserves +€50,875
up €50,875 (+16.6%), from €305,674 to €356,548
- Tax, wage and social debts -€14,341
down €14,341 (-48.1%), from €29,839 to €15,498
- Current portion of long-term debt -€4,186
down €4,186 (-58.0%), from €7,222 to €3,036
- Gross operating margin +€81,321
up €81,321 (+78.7%), from €103,353 to €184,674
- Taxes +€24,708
up €24,708 (+98.8%), from €24,999 to €49,707
- Depreciation +€3,084
up €3,084 (+30.1%), from €10,254 to €13,339
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 | €372,521 | €403,297 | +€30,776 | +8.3% |
| Fixed assets | 21/28 | €23,410 | €42,969 | +€19,559 | +83.5% |
| Tangible fixed assets | 22/27 | €23,410 | €42,969 | +€19,559 | +83.5% |
| Plant, machinery and equipment | 23 | €1,682 | €3,546 | +€1,864 | +111% |
| Furniture and vehicles | 24 | €21,728 | €39,423 | +€17,695 | +81.4% |
| Current assets | 29/58 | €349,111 | €360,328 | +€11,217 | +3.2% |
| Stocks and contracts in progress | 3 | €53,746 | €57,697 | +€3,951 | +7.4% |
| Stocks | 30/36 | €53,746 | €57,697 | +€3,951 | +7.4% |
| Amounts receivable within one year | 40/41 | €77,427 | €156,884 | +€79,457 | +103% |
| Trade receivables | 40 | €70,654 | €153,368 | +€82,714 | +117% |
| Other amounts receivable | 41 | €6,773 | €3,516 | -€3,257 | -48.1% |
| Current investments | 50/53 | €208,818 | €0 | -€208,818 | -100% |
| Cash at bank and in hand | 54/58 | €5,760 | €141,710 | +€135,950 | +2,360% |
| Deferred charges and accrued income | 490/1 | €3,360 | €4,037 | +€676 | +20.1% |
| Total equity and liabilities | 10/49 | €372,521 | €403,297 | +€30,776 | +8.3% |
| Equity | 10/15 | €307,674 | €358,548 | +€50,875 | +16.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €305,674 | €356,548 | +€50,875 | +16.6% |
| Distributable reserves | 133 | €305,674 | €356,548 | +€50,875 | +16.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €64,847 | €44,748 | -€20,099 | -31.0% |
| Amounts payable after more than one year | 17 | €3,036 | €0 | -€3,036 | -100% |
| Financial debts | 170/4 | €3,036 | €0 | -€3,036 | -100% |
| Amounts payable within one year | 42/48 | €61,812 | €44,748 | -€17,063 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €7,222 | €3,036 | -€4,186 | -58.0% |
| Trade debts | 44 | €14,529 | €18,079 | +€3,551 | +24.4% |
| Suppliers | 440/4 | €14,529 | €18,079 | +€3,551 | +24.4% |
| Taxes, remuneration and social security | 45 | €29,839 | €15,498 | -€14,341 | -48.1% |
| Taxes | 450/3 | €29,839 | €15,498 | -€14,341 | -48.1% |
| Other amounts payable | 47/48 | €10,222 | €8,136 | -€2,086 | -20.4% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €540 | €0 | -€540 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,254 | €13,339 | +€3,084 | +30.1% |
| Other operating charges | 640/8 | €1,346 | €1,547 | +€202 | +15.0% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €103,353 | €184,674 | +€81,321 | +78.7% |
| Operating profit (loss) | 9901 | €91,213 | €169,438 | +€78,225 | +85.8% |
| Financial income | 75/76B | €2,659 | €2,966 | +€307 | +11.5% |
| Recurring financial income | 75 | €2,659 | €2,966 | +€307 | +11.5% |
| Financial charges | 65/66B | €666 | €350 | -€317 | -47.5% |
| Recurring financial charges | 65 | €291 | €350 | +€58 | +20.0% |
| Non-recurring financial charges | 66B | €375 | €0 | -€375 | -100% |
| Profit (loss) for the period before taxes | 9903 | €93,206 | €172,054 | +€78,848 | +84.6% |
| Income taxes | 67/77 | €24,999 | €49,707 | +€24,708 | +98.8% |
| Profit (loss) for the period | 9904 | €68,207 | €122,347 | +€54,140 | +79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,207 | €122,347 | +€54,140 | +79.4% |
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 1 November 2026 via checked.be.