JIOLO PUBLISHING: 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.
JIOLO PUBLISHING
Largest movements
- Receivables within one year +€130,421
up €130,421 (+98.7%), from €132,180 to €262,601
of which Other amounts receivable: +€104,973
- Trade debts +€141,134
up €141,134 (+119%), from €119,033 to €260,167
- Other debts -€9,615
down €9,615 (-8.2%), from €117,048 to €107,433
- Gross operating margin -€8,123
down €8,123 (-46.3%), from €17,559 to €9,436
- Taxes -€835
down €835 (-62.3%), from €1,341 to €506
- Financial charges -€644
down €644 (-10.1%), from €6,360 to €5,716
- Other operating charges +€399
up €399 (+31.8%), from €1,254 to €1,653
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,950 | €662,188 | +€132,238 | +25.0% |
| Fixed assets | 21/28 | €396,382 | €396,382 | = | 0.0% |
| Financial fixed assets | 28 | €396,382 | €396,382 | = | 0.0% |
| Current assets | 29/58 | €133,568 | €265,806 | +€132,238 | +99.0% |
| Amounts receivable within one year | 40/41 | €132,180 | €262,601 | +€130,421 | +98.7% |
| Trade receivables | 40 | €14,403 | €39,852 | +€25,448 | +177% |
| Other amounts receivable | 41 | €117,777 | €222,749 | +€104,973 | +89.1% |
| Cash at bank and in hand | 54/58 | €823 | €2,615 | +€1,792 | +218% |
| Deferred charges and accrued income | 490/1 | €566 | €590 | +€25 | +4.4% |
| Total equity and liabilities | 10/49 | €529,950 | €662,188 | +€132,238 | +25.0% |
| Equity | 10/15 | €292,439 | €294,080 | +€1,641 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €230,439 | €232,080 | +€1,641 | +0.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €224,239 | €225,880 | +€1,641 | +0.7% |
| Amounts payable | 17/49 | €237,511 | €368,108 | +€130,598 | +55.0% |
| Amounts payable within one year | 42/48 | €237,422 | €368,106 | +€130,684 | +55.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €119,033 | €260,167 | +€141,134 | +119% |
| Suppliers | 440/4 | €119,033 | €260,167 | +€141,134 | +119% |
| Taxes, remuneration and social security | 45 | €1,341 | €506 | -€835 | -62.3% |
| Taxes | 450/3 | €1,341 | €506 | -€835 | -62.3% |
| Other amounts payable | 47/48 | €117,048 | €107,433 | -€9,615 | -8.2% |
| Accrued charges and deferred income | 492/3 | €89 | €2 | -€87 | -97.7% |
| Other operating charges | 640/8 | €1,254 | €1,653 | +€399 | +31.8% |
| Gross operating margin | 9900 | €17,559 | €9,436 | -€8,123 | -46.3% |
| Operating profit (loss) | 9901 | €16,305 | €7,783 | -€8,522 | -52.3% |
| Financial income | 75/76B | - | €80 | +€80 | |
| Recurring financial income | 75 | - | €80 | +€80 | |
| Financial charges | 65/66B | €6,360 | €5,716 | -€644 | -10.1% |
| Recurring financial charges | 65 | €6,360 | €5,716 | -€644 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €9,945 | €2,146 | -€7,799 | -78.4% |
| Income taxes | 67/77 | €1,341 | €506 | -€835 | -62.3% |
| Profit (loss) for the period | 9904 | €8,605 | €1,641 | -€6,964 | -80.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,605 | €1,641 | -€6,964 | -80.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.