Jo'okens: 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'okens
Largest movements
- Receivables within one year +€10,372
up €10,372 (+112%), from €9,297 to €19,669
- Tangible fixed assets -€9,083
down €9,083 (-44.4%), from €20,433 to €11,351
of which Leasing and similar rights: -€7,005
- Cash +€1,631
up €1,631 (+3.1%), from €51,968 to €53,599
mainly Other debts (+€17,894) and Net result for the year (+€12,013)
- Other debts +€17,894
new in 2025: €17,894
- Reserves -€9,038
down €9,038 (-15.1%), from €59,688 to €50,650
- Debts after one year -€3,674
down €3,674 (-100%), from €3,674 to €0
- Current portion of long-term debt -€3,551
down €3,551 (-49.1%), from €7,226 to €3,674
- Tax, wage and social debts +€2,700
up €2,700 (+54.3%), from €4,972 to €7,672
- Gross operating margin +€2,099
up €2,099 (+7.8%), from €26,908 to €29,007
- Other operating charges -€638
down €638 (-51.1%), from €1,247 to €610
- Financial charges -€371
down €371 (-9.2%), from €4,049 to €3,678
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 | €81,856 | €85,062 | +€3,206 | +3.9% |
| Fixed assets | 21/28 | €20,433 | €11,351 | -€9,083 | -44.4% |
| Tangible fixed assets | 22/27 | €20,433 | €11,351 | -€9,083 | -44.4% |
| Plant, machinery and equipment | 23 | €775 | €5,090 | +€4,314 | +556% |
| Furniture and vehicles | 24 | €9,027 | €2,636 | -€6,392 | -70.8% |
| Leasing and similar rights | 25 | €10,631 | €3,626 | -€7,005 | -65.9% |
| Current assets | 29/58 | €61,422 | €73,711 | +€12,289 | +20.0% |
| Amounts receivable within one year | 40/41 | €9,297 | €19,669 | +€10,372 | +112% |
| Trade receivables | 40 | €9,297 | €19,669 | +€10,372 | +112% |
| Cash at bank and in hand | 54/58 | €51,968 | €53,599 | +€1,631 | +3.1% |
| Deferred charges and accrued income | 490/1 | €157 | €442 | +€285 | +181% |
| Total equity and liabilities | 10/49 | €81,856 | €85,062 | +€3,206 | +3.9% |
| Equity | 10/15 | €64,688 | €55,650 | -€9,038 | -14.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €59,688 | €50,650 | -€9,038 | -15.1% |
| Distributable reserves | 133 | €59,688 | €50,650 | -€9,038 | -15.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,167 | €29,411 | +€12,244 | +71.3% |
| Amounts payable after more than one year | 17 | €3,674 | €0 | -€3,674 | -100% |
| Financial debts | 170/4 | €3,674 | €0 | -€3,674 | -100% |
| Amounts payable within one year | 42/48 | €13,493 | €29,411 | +€15,919 | +118% |
| Current portion of amounts payable after more than one year | 42 | €7,226 | €3,674 | -€3,551 | -49.1% |
| Trade debts | 44 | €1,295 | €171 | -€1,124 | -86.8% |
| Suppliers | 440/4 | €1,295 | €171 | -€1,124 | -86.8% |
| Taxes, remuneration and social security | 45 | €4,972 | €7,672 | +€2,700 | +54.3% |
| Taxes | 450/3 | €4,972 | €7,672 | +€2,700 | +54.3% |
| Other amounts payable | 47/48 | - | €17,894 | +€17,894 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,813 | €9,083 | +€270 | +3.1% |
| Other operating charges | 640/8 | €1,247 | €610 | -€638 | -51.1% |
| Gross operating margin | 9900 | €26,908 | €29,007 | +€2,099 | +7.8% |
| Operating profit (loss) | 9901 | €16,849 | €19,315 | +€2,467 | +14.6% |
| Financial charges | 65/66B | €4,049 | €3,678 | -€371 | -9.2% |
| Recurring financial charges | 65 | €4,049 | €3,678 | -€371 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €12,799 | €15,638 | +€2,838 | +22.2% |
| Income taxes | 67/77 | €3,627 | €3,624 | -€3 | -0.1% |
| Profit (loss) for the period | 9904 | €9,172 | €12,013 | +€2,841 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,172 | €12,013 | +€2,841 | +31.0% |
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 19 October 2026 via checked.be.