DE JOKKE JUNIOR: 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.
DE JOKKE JUNIOR
Largest movements
- Stocks and contracts -€50,354
down €50,354 (-17.1%), from €294,500 to €244,146
- Tangible fixed assets -€31,037
down €31,037 (-36.8%), from €84,371 to €53,334
of which Furniture and vehicles: -€15,971
- Cash +€24,006
up €24,006 (+2,946%), from €815 to €24,821
mainly Stocks and contracts (+€50,354) and Depreciation (+€23,773)
- Receivables within one year +€18,173
up €18,173 (+26.8%), from €67,707 to €85,881
of which Trade receivables: +€21,422
- Reserves -€31,360
down €31,360 (-9.3%), from €335,591 to €304,231
of which Distributable reserves: -€31,360
- Trade debts +€20,235
up €20,235 (+112%), from €18,130 to €38,364
- Other debts +€19,727
up €19,727 (+509%), from €3,878 to €23,605
- Short-term financial debts -€18,615
down €18,615 (-100%), from €18,615 to €0
- Tax, wage and social debts -€12,979
down €12,979 (-55.2%), from €23,492 to €10,513
of which Taxes: -€10,979
- Gross operating margin +€17,561
up €17,561 (+52.8%), from €33,274 to €50,835
- Taxes +€4,609
up €4,609 (+2,651%), from €174 to €4,783
- Depreciation -€4,312
down €4,312 (-15.4%), from €28,086 to €23,773
- Financial charges +€2,100
up €2,100 (+69.5%), from €3,023 to €5,123
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 | €452,452 | €412,754 | -€39,698 | -8.8% |
| Fixed assets | 21/28 | €84,371 | €53,334 | -€31,037 | -36.8% |
| Tangible fixed assets | 22/27 | €84,371 | €53,334 | -€31,037 | -36.8% |
| Land and buildings | 22 | €14,631 | €10,248 | -€4,384 | -30.0% |
| Plant, machinery and equipment | 23 | €9,483 | €7,113 | -€2,370 | -25.0% |
| Furniture and vehicles | 24 | €51,943 | €35,972 | -€15,971 | -30.7% |
| Leasing and similar rights | 25 | €8,313 | €0 | -€8,313 | -100% |
| Current assets | 29/58 | €368,081 | €359,421 | -€8,660 | -2.4% |
| Stocks and contracts in progress | 3 | €294,500 | €244,146 | -€50,354 | -17.1% |
| Stocks | 30/36 | €294,500 | €244,146 | -€50,354 | -17.1% |
| Amounts receivable within one year | 40/41 | €67,707 | €85,881 | +€18,173 | +26.8% |
| Trade receivables | 40 | €7,422 | €28,844 | +€21,422 | +289% |
| Other amounts receivable | 41 | €60,286 | €57,037 | -€3,249 | -5.4% |
| Cash at bank and in hand | 54/58 | €815 | €24,821 | +€24,006 | +2,946% |
| Deferred charges and accrued income | 490/1 | €5,059 | €4,573 | -€486 | -9.6% |
| Total equity and liabilities | 10/49 | €452,452 | €412,754 | -€39,698 | -8.8% |
| Equity | 10/15 | €341,791 | €310,431 | -€31,360 | -9.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €335,591 | €304,231 | -€31,360 | -9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €333,731 | €302,371 | -€31,360 | -9.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,661 | €102,323 | -€8,338 | -7.5% |
| Amounts payable after more than one year | 17 | €29,841 | €21,404 | -€8,437 | -28.3% |
| Financial debts | 170/4 | €29,841 | €21,404 | -€8,437 | -28.3% |
| Amounts payable within one year | 42/48 | €80,765 | €80,920 | +€155 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €16,649 | €8,437 | -€8,212 | -49.3% |
| Financial debts | 43 | €18,615 | €0 | -€18,615 | -100% |
| Credit institutions | 430/8 | €18,615 | €0 | -€18,615 | -100% |
| Trade debts | 44 | €18,130 | €38,364 | +€20,235 | +112% |
| Suppliers | 440/4 | €18,130 | €38,364 | +€20,235 | +112% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,492 | €10,513 | -€12,979 | -55.2% |
| Taxes | 450/3 | €19,492 | €8,513 | -€10,979 | -56.3% |
| Remuneration and social security | 454/9 | €4,000 | €2,000 | -€2,000 | -50.0% |
| Other amounts payable | 47/48 | €3,878 | €23,605 | +€19,727 | +509% |
| Accrued charges and deferred income | 492/3 | €56 | €0 | -€56 | -100% |
| Non-recurring operating income | 76A | - | €6,822 | +€6,822 | |
| Remuneration, social security and pensions | 62 | €571 | €88 | -€483 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,086 | €23,773 | -€4,312 | -15.4% |
| Other operating charges | 640/8 | €1,745 | €1,732 | -€13 | -0.7% |
| Non-recurring operating charges | 66A | - | €4,335 | +€4,335 | |
| Gross operating margin | 9900 | €33,274 | €50,835 | +€17,561 | +52.8% |
| Operating profit (loss) | 9901 | €2,873 | €20,907 | +€18,034 | +628% |
| Financial income | 75/76B | €1,312 | €1,435 | +€123 | +9.4% |
| Recurring financial income | 75 | €1,312 | €1,435 | +€123 | +9.4% |
| Financial charges | 65/66B | €3,023 | €5,123 | +€2,100 | +69.5% |
| Recurring financial charges | 65 | €3,023 | €5,123 | +€2,100 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €1,161 | €17,218 | +€16,057 | +1,383% |
| Income taxes | 67/77 | €174 | €4,783 | +€4,609 | +2,651% |
| Profit (loss) for the period | 9904 | €988 | €12,435 | +€11,448 | +1,159% |
| Profit (loss) for the period to be appropriated | 9905 | €988 | €12,435 | +€11,448 | +1,159% |
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 28 October 2026 via checked.be.