JO HOMECARE: what changed
What changed
JO HOMECARE
NACE 86.940, Nursing and midwifery
filed annual accounts (NBB)
Net result for the year
€87,345
2025 · €14,779+€72,566
Equity
€219,805
2025 · €238,151-€18,346
Cash
€13,905
2025 · €1,249+€12,656
Balance sheet total
€390,555
2025 · €314,382+€76,174
Largest movements
Assets
- Receivables within one year +€92,150
up €92,150 (+127%), from €72,675 to €164,825
of which Other amounts receivable: +€113,552
- Deferred charges and accrued income -€17,292
down €17,292 (-29.0%), from €59,609 to €42,317
- Cash +€12,656
up €12,656 (+1,013%), from €1,249 to €13,905
mainly Other debts (+€98,781) and Net result for the year (+€87,345)
- Tangible fixed assets -€11,340
down €11,340 (-95.2%), from €11,907 to €568
Equity and liabilities
- Other debts +€98,781
new in 2026: €98,781
- Trade debts -€31,073
down €31,073 (-66.9%), from €46,456 to €15,383
- Reserves -€19,691
down €19,691 (-9.8%), from €201,236 to €181,545
of which Distributable reserves: -€19,691
- Advances received +€19,161
new in 2026: €19,161
- Tax, wage and social debts +€9,188
up €9,188 (+45.0%), from €20,440 to €29,628
of which Taxes: +€9,614
Income statement
- Gross operating margin +€85,002
up €85,002 (+104%), from €81,733 to €166,736
- Taxes +€29,240
up €29,240 (+268%), from €10,895 to €40,135
- Staff costs -€13,430
down €13,430 (-33.4%), from €40,227 to €26,797
- Depreciation -€9,562
down €9,562 (-62.2%), from €15,384 to €5,821
- Financial income -€3,271
down €3,271 (-91.0%), from €3,592 to €322
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€14,779
Gross operating margin
+€85,002
Staff costs
+€13,430
Depreciation
+€9,562
Other operating charges
+€1,223
Other operating items
-€1,559
Financial income
-€3,271
Financial charges
-€2,582
Taxes
-€29,240
Result 2026
€87,345
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€113,930
Investment
+€5,518
Financing
-€106,792
Cash 2025
€1,249
From operations (derived)
+€113,930
Net result for the year
+€87,345
Depreciation
+€5,821
Receivables within one year
-€92,150
Deferred charges and accrued income
+€17,292
Trade debts
-€31,073
Tax, wage and social debts
+€9,188
Advances received
+€19,161
Other debts
+€98,781
Accrued charges and deferred income
-€436
Investment (derived)
+€5,518
Investment in fixed assets (net)
+€5,518
Financing
-€106,792
Current portion of long-term debt
-€1,128
Short-term financial debts
+€27
Contributions, distributions and other
-€105,691
Cash 2026
€13,905
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €314,382 | €390,555 | +€76,174 | +24.2% |
| Fixed assets | 21/28 | €22,007 | €10,668 | -€11,340 | -51.5% |
| Tangible fixed assets | 22/27 | €11,907 | €568 | -€11,340 | -95.2% |
| Furniture and vehicles | 24 | €11,907 | €568 | -€11,340 | -95.2% |
| Financial fixed assets | 28 | €10,100 | €10,100 | = | 0.0% |
| Current assets | 29/58 | €292,374 | €379,888 | +€87,513 | +29.9% |
| Amounts receivable after more than one year | 29 | €158,841 | €158,841 | = | 0.0% |
| Other amounts receivable | 291 | €158,841 | €158,841 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,675 | €164,825 | +€92,150 | +127% |
| Trade receivables | 40 | €37,380 | €15,978 | -€21,403 | -57.3% |
| Other amounts receivable | 41 | €35,295 | €148,847 | +€113,552 | +322% |
| Cash at bank and in hand | 54/58 | €1,249 | €13,905 | +€12,656 | +1,013% |
| Deferred charges and accrued income | 490/1 | €59,609 | €42,317 | -€17,292 | -29.0% |
| Total equity and liabilities | 10/49 | €314,382 | €390,555 | +€76,174 | +24.2% |
| Equity | 10/15 | €238,151 | €219,805 | -€18,346 | -7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €201,236 | €181,545 | -€19,691 | -9.8% |
| 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 | €199,376 | €179,685 | -€19,691 | -9.9% |
| Profit (loss) carried forward | 14 | €24,515 | €25,860 | +€1,345 | +5.5% |
| Amounts payable | 17/49 | €76,231 | €170,750 | +€94,520 | +124% |
| Amounts payable within one year | 42/48 | €75,795 | €170,750 | +€94,955 | +125% |
| Current portion of amounts payable after more than one year | 42 | €8,898 | €7,770 | -€1,128 | -12.7% |
| Financial debts | 43 | - | €27 | +€27 | |
| Credit institutions | 430/8 | - | €27 | +€27 | |
| Trade debts | 44 | €46,456 | €15,383 | -€31,073 | -66.9% |
| Suppliers | 440/4 | €46,456 | €15,383 | -€31,073 | -66.9% |
| Advances received on contracts in progress | 46 | - | €19,161 | +€19,161 | |
| Taxes, remuneration and social security | 45 | €20,440 | €29,628 | +€9,188 | +45.0% |
| Taxes | 450/3 | €20,014 | €29,628 | +€9,614 | +48.0% |
| Remuneration and social security | 454/9 | €426 | - | -€426 | |
| Other amounts payable | 47/48 | - | €98,781 | +€98,781 | |
| Accrued charges and deferred income | 492/3 | €436 | - | -€436 | |
| Goods, raw materials, services and sundry goods | 60/61 | €178,734 | €178,110 | -€625 | -0.3% |
| Remuneration, social security and pensions | 62 | €40,227 | €26,797 | -€13,430 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,384 | €5,821 | -€9,562 | -62.2% |
| Other operating charges | 640/8 | €1,783 | €560 | -€1,223 | -68.6% |
| Non-recurring operating charges | 66A | - | €1,559 | +€1,559 | |
| Gross operating margin | 9900 | €81,733 | €166,736 | +€85,002 | +104% |
| Operating profit (loss) | 9901 | €24,339 | €131,998 | +€107,659 | +442% |
| Financial income | 75/76B | €3,592 | €322 | -€3,271 | -91.0% |
| Recurring financial income | 75 | €3,592 | €322 | -€3,271 | -91.0% |
| Financial charges | 65/66B | €2,257 | €4,839 | +€2,582 | +114% |
| Recurring financial charges | 65 | €2,257 | €4,839 | +€2,582 | +114% |
| Profit (loss) for the period before taxes | 9903 | €25,674 | €127,480 | +€101,806 | +397% |
| Income taxes | 67/77 | €10,895 | €40,135 | +€29,240 | +268% |
| Profit (loss) for the period | 9904 | €14,779 | €87,345 | +€72,566 | +491% |
| Profit (loss) for the period to be appropriated | 9905 | €14,779 | €87,345 | +€72,566 | +491% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.