Dr. JoeyJar: 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.
Dr. JoeyJar
Largest movements
- Cash +€39,298
up €39,298 (+291%), from €13,497 to €52,795
mainly Net result for the year (+€99,839) and Tax, wage and social debts (+€30,068)
- Tangible fixed assets -€16,209
down €16,209 (-6.4%), from €254,322 to €238,112
of which Furniture and vehicles: -€8,731
- Receivables within one year +€10,380
up €10,380 (+69.0%), from €15,036 to €25,416
of which Trade receivables: +€10,000
- Profit (loss) carried forward +€30,133
up €30,133 (+414%), from €7,284 to €37,417
- Tax, wage and social debts +€30,068
up €30,068 (+194%), from €15,508 to €45,576
- Other debts -€12,294
down €12,294 (-15.0%), from €82,000 to €69,706
- Debts after one year -€10,265
down €10,265 (-6.5%), from €158,033 to €147,768
- Gross operating margin +€68,833
up €68,833 (+76.1%), from €90,476 to €159,309
- Taxes +€17,272
up €17,272 (+126%), from €13,698 to €30,970
- Depreciation +€3,825
up €3,825 (+20.8%), from €18,416 to €22,241
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 | €285,285 | €321,180 | +€35,895 | +12.6% |
| Fixed assets | 21/28 | €254,322 | €238,112 | -€16,209 | -6.4% |
| Tangible fixed assets | 22/27 | €254,322 | €238,112 | -€16,209 | -6.4% |
| Land and buildings | 22 | €172,727 | €166,738 | -€5,989 | -3.5% |
| Plant, machinery and equipment | 23 | €11,468 | €9,979 | -€1,490 | -13.0% |
| Furniture and vehicles | 24 | €70,126 | €61,395 | -€8,731 | -12.5% |
| Current assets | 29/58 | €30,963 | €83,068 | +€52,104 | +168% |
| Amounts receivable within one year | 40/41 | €15,036 | €25,416 | +€10,380 | +69.0% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €15,036 | €15,416 | +€380 | +2.5% |
| Cash at bank and in hand | 54/58 | €13,497 | €52,795 | +€39,298 | +291% |
| Deferred charges and accrued income | 490/1 | €2,430 | €4,857 | +€2,427 | +99.9% |
| Total equity and liabilities | 10/49 | €285,285 | €321,180 | +€35,895 | +12.6% |
| Equity | 10/15 | €17,284 | €47,417 | +€30,133 | +174% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,284 | €37,417 | +€30,133 | +414% |
| Amounts payable | 17/49 | €268,001 | €273,763 | +€5,762 | +2.1% |
| Amounts payable after more than one year | 17 | €158,033 | €147,768 | -€10,265 | -6.5% |
| Financial debts | 170/4 | €158,033 | €147,768 | -€10,265 | -6.5% |
| Amounts payable within one year | 42/48 | €109,328 | €125,548 | +€16,219 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €9,952 | €10,265 | +€313 | +3.1% |
| Trade debts | 44 | €1,868 | - | -€1,868 | |
| Suppliers | 440/4 | €1,868 | - | -€1,868 | |
| Taxes, remuneration and social security | 45 | €15,508 | €45,576 | +€30,068 | +194% |
| Taxes | 450/3 | €15,508 | €45,576 | +€30,068 | +194% |
| Other amounts payable | 47/48 | €82,000 | €69,706 | -€12,294 | -15.0% |
| Accrued charges and deferred income | 492/3 | €640 | €448 | -€192 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,416 | €22,241 | +€3,825 | +20.8% |
| Other operating charges | 640/8 | €118 | €916 | +€798 | +676% |
| Gross operating margin | 9900 | €90,476 | €159,309 | +€68,833 | +76.1% |
| Operating profit (loss) | 9901 | €71,942 | €136,152 | +€64,210 | +89.3% |
| Financial income | 75/76B | €97 | - | -€97 | |
| Recurring financial income | 75 | €97 | - | -€97 | |
| Financial charges | 65/66B | €5,704 | €5,343 | -€361 | -6.3% |
| Recurring financial charges | 65 | €5,704 | €5,343 | -€361 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €66,336 | €130,809 | +€64,474 | +97.2% |
| Income taxes | 67/77 | €13,698 | €30,970 | +€17,272 | +126% |
| Profit (loss) for the period | 9904 | €52,638 | €99,839 | +€47,201 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,638 | €99,839 | +€47,201 | +89.7% |
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 23 October 2026 via checked.be.