JO.LI: what changed
Two fiscal 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.LI
Largest movements
- Deferred charges and accrued income +€30,000
up €30,000 (+23.3%), from €129,000 to €159,000
- Reserves +€23,159
up €23,159 (+5.3%), from €434,271 to €457,430
of which Distributable reserves: +€23,159
- Other debts +€8,000
up €8,000 (+140.4%), from €5,700 to €13,700
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €503,978 | €535,137 | +€31,159 | +6.2% |
| Fixed assets | 21/28 | €374,801 | €374,801 | = | 0.0% |
| Tangible fixed assets | 22/27 | €374,801 | €374,801 | = | 0.0% |
| Land and buildings | 22 | €374,801 | €374,801 | = | 0.0% |
| Current assets | 29/58 | €129,177 | €160,336 | +€31,159 | +24.1% |
| Cash at bank and in hand | 54/58 | €177 | €1,336 | +€1,159 | +653.2% |
| Deferred charges and accrued income | 490/1 | €129,000 | €159,000 | +€30,000 | +23.3% |
| Total equity and liabilities | 10/49 | €503,978 | €535,137 | +€31,159 | +6.2% |
| Equity | 10/15 | €498,278 | €521,437 | +€23,159 | +4.6% |
| Contributions | 10/11 | €64,007 | €64,007 | = | 0.0% |
| Reserves | 13 | €434,271 | €457,430 | +€23,159 | +5.3% |
| Non-distributable reserves | 130/1 | €10,298 | €10,298 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,298 | €10,298 | = | 0.0% |
| Distributable reserves | 133 | €423,974 | €447,132 | +€23,159 | +5.5% |
| Amounts payable | 17/49 | €5,700 | €13,700 | +€8,000 | +140.4% |
| Amounts payable within one year | 42/48 | €5,700 | €13,700 | +€8,000 | +140.4% |
| Other amounts payable | 47/48 | €5,700 | €13,700 | +€8,000 | +140.4% |
| Other operating charges | 640/8 | €3,796 | €3,913 | +€118 | +3.1% |
| Gross operating margin | 9900 | €35,107 | €34,945 | -€162 | -0.5% |
| Operating profit (loss) | 9901 | €31,311 | €31,032 | -€279 | -0.9% |
| Financial charges | 65/66B | €59 | €60 | +€2 | +2.6% |
| Recurring financial charges | 65 | €59 | €60 | +€2 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €31,253 | €30,972 | -€281 | -0.9% |
| Income taxes | 67/77 | €7,795 | €7,813 | +€18 | +0.2% |
| Profit (loss) for the period | 9904 | €23,457 | €23,159 | -€299 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,457 | €23,159 | -€299 | -1.3% |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.