GROUP JOLIFE: 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.
GROUP JOLIFE
Largest movements
- Tangible fixed assets +€738,003
up €738,003 (+140%), from €525,469 to €1.3m
of which Land and buildings: +€796,894
- Receivables within one year +€233,075
up €233,075 (+179%), from €129,904 to €362,979
of which Trade receivables: +€229,802
- Cash -€75,812
down €75,812 (-82.1%), from €92,388 to €16,576
mainly Investment in fixed assets (net) (-€846,598) and Receivables within one year (-€233,075)
- Current investments -€49,610
down €49,610 (-33.1%), from €150,000 to €100,390
- Debts after one year +€600,093
up €600,093 (+263%), from €227,898 to €827,991
- Profit (loss) carried forward +€142,237
up €142,237 (+42.3%), from €335,927 to €478,165
- Trade debts +€99,270
up €99,270 (+171%), from €57,971 to €157,242
- Gross operating margin +€24,944
up €24,944 (+6.4%), from €392,476 to €417,420
- Taxes -€9,837
down €9,837 (-18.9%), from €51,984 to €42,146
- Financial charges +€8,514
up €8,514 (+39.6%), from €21,518 to €30,032
- Staff costs +€5,608
up €5,608 (+20.8%), from €26,972 to €32,581
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 | €944,616 | €1,779,007 | +€834,391 | +88.3% |
| Fixed assets | 21/28 | €564,113 | €1,294,116 | +€730,003 | +129% |
| Intangible fixed assets | 21 | €38,645 | €30,645 | -€8,000 | -20.7% |
| Tangible fixed assets | 22/27 | €525,469 | €1,263,472 | +€738,003 | +140% |
| Land and buildings | 22 | €252,963 | €1,049,857 | +€796,894 | +315% |
| Plant, machinery and equipment | 23 | €140,204 | €102,666 | -€37,539 | -26.8% |
| Furniture and vehicles | 24 | €126,674 | €110,201 | -€16,474 | -13.0% |
| Leasing and similar rights | 25 | €5,627 | €748 | -€4,879 | -86.7% |
| Current assets | 29/58 | €380,503 | €484,891 | +€104,388 | +27.4% |
| Amounts receivable within one year | 40/41 | €129,904 | €362,979 | +€233,075 | +179% |
| Trade receivables | 40 | €129,904 | €359,706 | +€229,802 | +177% |
| Other amounts receivable | 41 | - | €3,273 | +€3,273 | |
| Current investments | 50/53 | €150,000 | €100,390 | -€49,610 | -33.1% |
| Cash at bank and in hand | 54/58 | €92,388 | €16,576 | -€75,812 | -82.1% |
| Deferred charges and accrued income | 490/1 | €8,211 | €4,946 | -€3,264 | -39.8% |
| Total equity and liabilities | 10/49 | €944,616 | €1,779,007 | +€834,391 | +88.3% |
| Equity | 10/15 | €355,927 | €498,165 | +€142,237 | +40.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €335,927 | €478,165 | +€142,237 | +42.3% |
| Amounts payable | 17/49 | €588,689 | €1,280,842 | +€692,153 | +118% |
| Amounts payable after more than one year | 17 | €227,898 | €827,991 | +€600,093 | +263% |
| Financial debts | 170/4 | €227,898 | €827,991 | +€600,093 | +263% |
| Amounts payable within one year | 42/48 | €347,767 | €442,903 | +€95,136 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €63,721 | €52,831 | -€10,890 | -17.1% |
| Trade debts | 44 | €57,971 | €157,242 | +€99,270 | +171% |
| Suppliers | 440/4 | €57,971 | €157,242 | +€99,270 | +171% |
| Taxes, remuneration and social security | 45 | €40,137 | €33,717 | -€6,420 | -16.0% |
| Taxes | 450/3 | €36,012 | €25,927 | -€10,085 | -28.0% |
| Remuneration and social security | 454/9 | €4,125 | €7,790 | +€3,665 | +88.9% |
| Other amounts payable | 47/48 | €185,938 | €199,113 | +€13,175 | +7.1% |
| Accrued charges and deferred income | 492/3 | €13,024 | €9,948 | -€3,076 | -23.6% |
| Remuneration, social security and pensions | 62 | €26,972 | €32,581 | +€5,608 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,985 | €116,595 | -€1,390 | -1.2% |
| Other operating charges | 640/8 | €3,997 | €6,010 | +€2,013 | +50.4% |
| Gross operating margin | 9900 | €392,476 | €417,420 | +€24,944 | +6.4% |
| Operating profit (loss) | 9901 | €243,521 | €262,234 | +€18,713 | +7.7% |
| Financial income | 75/76B | - | €2,181 | +€2,181 | |
| Recurring financial income | 75 | - | €2,181 | +€2,181 | |
| Financial charges | 65/66B | €21,518 | €30,032 | +€8,514 | +39.6% |
| Recurring financial charges | 65 | €21,518 | €30,032 | +€8,514 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | €222,003 | €234,384 | +€12,380 | +5.6% |
| Income taxes | 67/77 | €51,984 | €42,146 | -€9,837 | -18.9% |
| Profit (loss) for the period | 9904 | €170,020 | €192,237 | +€22,218 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €170,020 | €192,237 | +€22,218 | +13.1% |
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.