Jo Juwelen: 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.
Jo Juwelen
Largest movements
- Cash +€4,409
up €4,409 (+136%), from €3,238 to €7,647
mainly Depreciation (+€3,421) and Trade debts (+€759)
- Tangible fixed assets -€3,422
down €3,422 (-23.0%), from €14,882 to €11,460
of which Land and buildings: -€3,156
- Trade debts +€759
up €759 (+127%), from €596 to €1,355
- Tax, wage and social debts +€684
up €684 (+26.8%), from €2,551 to €3,235
- Turnover -€57,794
no longer reported in 2025 (was €57,794)
- Purchases and services -€4,078
down €4,078 (-6.4%), from €63,731 to €59,653
- Gross operating margin +€2,378
up €2,378 (+158%), from €1,503 to €3,881
- Depreciation +€1,883
up €1,883 (+122%), from €1,538 to €3,421
- Taxes -€732
no longer reported in 2025 (was €732)
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 | €33,991 | €34,978 | +€987 | +2.9% |
| Fixed assets | 21/28 | €22,884 | €19,462 | -€3,422 | -15.0% |
| Tangible fixed assets | 22/27 | €14,882 | €11,460 | -€3,422 | -23.0% |
| Land and buildings | 22 | €14,505 | €11,349 | -€3,156 | -21.8% |
| Plant, machinery and equipment | 23 | €377 | €111 | -€266 | -70.6% |
| Financial fixed assets | 28 | €8,002 | €8,002 | = | 0.0% |
| Current assets | 29/58 | €11,107 | €15,516 | +€4,409 | +39.7% |
| Stocks and contracts in progress | 3 | €7,869 | €7,869 | = | 0.0% |
| Stocks | 30/36 | €7,869 | €7,869 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,238 | €7,647 | +€4,409 | +136% |
| Total equity and liabilities | 10/49 | €33,991 | €34,978 | +€987 | +2.9% |
| Equity | 10/15 | €13,850 | €13,575 | -€275 | -2.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,850 | €3,575 | -€275 | -7.1% |
| Amounts payable | 17/49 | €20,141 | €21,403 | +€1,262 | +6.3% |
| Amounts payable after more than one year | 17 | €16,994 | €16,813 | -€181 | -1.1% |
| Financial debts | 170/4 | €16,994 | €16,813 | -€181 | -1.1% |
| Amounts payable within one year | 42/48 | €3,147 | €4,590 | +€1,443 | +45.9% |
| Trade debts | 44 | €596 | €1,355 | +€759 | +127% |
| Suppliers | 440/4 | €596 | €1,355 | +€759 | +127% |
| Taxes, remuneration and social security | 45 | €2,551 | €3,235 | +€684 | +26.8% |
| Taxes | 450/3 | €2,551 | €3,235 | +€684 | +26.8% |
| Turnover | 70 | €57,794 | - | -€57,794 | |
| Goods, raw materials, services and sundry goods | 60/61 | €63,731 | €59,653 | -€4,078 | -6.4% |
| Remuneration, social security and pensions | 62 | €327 | - | -€327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,538 | €3,421 | +€1,883 | +122% |
| Other operating charges | 640/8 | €569 | €520 | -€49 | -8.6% |
| Gross operating margin | 9900 | €1,503 | €3,881 | +€2,378 | +158% |
| Operating profit (loss) | 9901 | -€931 | -€60 | +€871 | +93.6% |
| Financial income | 75/76B | €88 | €28 | -€60 | -68.2% |
| Recurring financial income | 75 | €88 | €28 | -€60 | -68.2% |
| Financial charges | 65/66B | €460 | €243 | -€217 | -47.2% |
| Recurring financial charges | 65 | €460 | €243 | -€217 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,303 | -€275 | +€1,028 | +78.9% |
| Income taxes | 67/77 | €732 | - | -€732 | |
| Profit (loss) for the period | 9904 | -€2,035 | -€275 | +€1,760 | +86.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,035 | -€275 | +€1,760 | +86.5% |
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.