J-Mochi: 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.
J-Mochi
Largest movements
- Cash +€146,859
up €146,859 (+99.2%), from €148,017 to €294,875
- Deferred charges and accrued income -€15,547
down €15,547 (-90.1%), from €17,246 to €1,699
- Other debts +€246,023
up €246,023 (+1,975%), from €12,455 to €258,479
- Reserves -€113,049
down €113,049 (-97.6%), from €115,770 to €2,721
- Gross operating margin +€43,091
up €43,091 (+79.7%), from €54,069 to €97,161
- Taxes +€16,650
up €16,650 (+152%), from €10,948 to €27,598
- Financial income +€3,217
up €3,217 (+2,367%), from €136 to €3,353
- Depreciation -€1,273
no longer reported in 2025 (was €1,273)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,780 | €297,360 | +€130,580 | +78.3% |
| Fixed assets | 21/28 | €1,517 | €250 | -€1,267 | -83.5% |
| Tangible fixed assets | 22/27 | €1,267 | €0 | -€1,267 | -100% |
| Furniture and vehicles | 24 | €1,267 | €0 | -€1,267 | -100% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €165,263 | €297,110 | +€131,847 | +79.8% |
| Amounts receivable within one year | 40/41 | - | €535 | +€535 | |
| Other amounts receivable | 41 | - | €535 | +€535 | |
| Cash at bank and in hand | 54/58 | €148,017 | €294,875 | +€146,859 | +99.2% |
| Deferred charges and accrued income | 490/1 | €17,246 | €1,699 | -€15,547 | -90.1% |
| Total equity and liabilities | 10/49 | €166,780 | €297,360 | +€130,580 | +78.3% |
| Equity | 10/15 | €120,770 | €7,721 | -€113,049 | -93.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,770 | €2,721 | -€113,049 | -97.6% |
| Distributable reserves | 133 | €115,770 | €2,721 | -€113,049 | -97.6% |
| Amounts payable | 17/49 | €46,009 | €289,638 | +€243,629 | +530% |
| Amounts payable within one year | 42/48 | €45,643 | €289,638 | +€243,996 | +535% |
| Trade debts | 44 | €2,532 | €1,428 | -€1,105 | -43.6% |
| Suppliers | 440/4 | €2,532 | €1,428 | -€1,105 | -43.6% |
| Taxes, remuneration and social security | 45 | €30,655 | €29,732 | -€923 | -3.0% |
| Taxes | 450/3 | €28,229 | €26,802 | -€1,427 | -5.1% |
| Remuneration and social security | 454/9 | €2,426 | €2,930 | +€504 | +20.8% |
| Other amounts payable | 47/48 | €12,455 | €258,479 | +€246,023 | +1,975% |
| Accrued charges and deferred income | 492/3 | €367 | - | -€367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | - | -€1,273 | |
| Other operating charges | 640/8 | €800 | €376 | -€424 | -53.0% |
| Gross operating margin | 9900 | €54,069 | €97,161 | +€43,091 | +79.7% |
| Operating profit (loss) | 9901 | €51,997 | €96,785 | +€44,788 | +86.1% |
| Financial income | 75/76B | €136 | €3,353 | +€3,217 | +2,367% |
| Recurring financial income | 75 | €136 | €3,353 | +€3,217 | +2,367% |
| Financial charges | 65/66B | €329 | €265 | -€64 | -19.3% |
| Recurring financial charges | 65 | €329 | €265 | -€64 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €51,804 | €99,873 | +€48,069 | +92.8% |
| Income taxes | 67/77 | €10,948 | €27,598 | +€16,650 | +152% |
| Profit (loss) for the period | 9904 | €40,856 | €72,275 | +€31,419 | +76.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,856 | €72,275 | +€31,419 | +76.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 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.