Jo4U Management: what changed
Jo4U Management
Largest movements
- Cash +€30,756
up €30,756 (+85.0%), from €36,179 to €66,935
mainly Net result for the year (+€70,040) and Receivables after one year (+€17,000)
- Receivables after one year -€17,000
down €17,000 (-14.4%), from €118,000 to €101,000
- Current investments -€14,000
down €14,000 (-32.1%), from €43,560 to €29,560
- Deferred charges and accrued income +€10,783
up €10,783 (+369%), from €2,925 to €13,709
- Profit (loss) carried forward +€50,040
up €50,040 (+30.0%), from €166,951 to €216,990
- Other debts -€40,000
no longer reported in 2025 (was €40,000)
- Financial income +€17,687
up €17,687 (+9.5%), from €185,399 to €203,086
- Gross operating margin -€8,464
down €8,464 (-8.2%), from -€103,807 to -€112,271
- Taxes +€2,188
up €2,188 (+13.8%), from €15,881 to €18,068
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,412 | €234,019 | +€12,607 | +5.7% |
| Fixed assets | 21/28 | €2,584 | €3,629 | +€1,045 | +40.5% |
| Tangible fixed assets | 22/27 | €2,584 | €3,629 | +€1,045 | +40.5% |
| Plant, machinery and equipment | 23 | - | €2,940 | +€2,940 | |
| Furniture and vehicles | 24 | €2,584 | €690 | -€1,894 | -73.3% |
| Current assets | 29/58 | €218,828 | €230,389 | +€11,562 | +5.3% |
| Amounts receivable after more than one year | 29 | €118,000 | €101,000 | -€17,000 | -14.4% |
| Other amounts receivable | 291 | €118,000 | €101,000 | -€17,000 | -14.4% |
| Amounts receivable within one year | 40/41 | €18,163 | €19,186 | +€1,023 | +5.6% |
| Other amounts receivable | 41 | €18,163 | €19,186 | +€1,023 | +5.6% |
| Current investments | 50/53 | €43,560 | €29,560 | -€14,000 | -32.1% |
| Cash at bank and in hand | 54/58 | €36,179 | €66,935 | +€30,756 | +85.0% |
| Deferred charges and accrued income | 490/1 | €2,925 | €13,709 | +€10,783 | +369% |
| Total equity and liabilities | 10/49 | €221,412 | €234,019 | +€12,607 | +5.7% |
| Equity | 10/15 | €169,451 | €219,490 | +€50,040 | +29.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,951 | €216,990 | +€50,040 | +30.0% |
| Amounts payable | 17/49 | €51,961 | €14,528 | -€37,433 | -72.0% |
| Amounts payable within one year | 42/48 | €51,961 | €14,528 | -€37,433 | -72.0% |
| Trade debts | 44 | €2,813 | €4,960 | +€2,147 | +76.3% |
| Suppliers | 440/4 | €2,813 | €4,960 | +€2,147 | +76.3% |
| Taxes, remuneration and social security | 45 | €9,148 | €9,568 | +€421 | +4.6% |
| Taxes | 450/3 | €9,148 | €9,568 | +€421 | +4.6% |
| Other amounts payable | 47/48 | €40,000 | - | -€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,002 | €1,934 | -€68 | -3.4% |
| Other operating charges | 640/8 | €733 | €717 | -€16 | -2.1% |
| Gross operating margin | 9900 | -€103,807 | -€112,271 | -€8,464 | -8.2% |
| Operating profit (loss) | 9901 | -€106,542 | -€114,923 | -€8,381 | -7.9% |
| Financial income | 75/76B | €185,399 | €203,086 | +€17,687 | +9.5% |
| Recurring financial income | 75 | €185,399 | €203,086 | +€17,687 | +9.5% |
| Financial charges | 65/66B | €55 | €55 | +€0 | 0.0% |
| Recurring financial charges | 65 | €55 | €55 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €78,802 | €88,108 | +€9,306 | +11.8% |
| Income taxes | 67/77 | €15,881 | €18,068 | +€2,188 | +13.8% |
| Profit (loss) for the period | 9904 | €62,922 | €70,040 | +€7,118 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,922 | €70,040 | +€7,118 | +11.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.