JOAILDIM: 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.
JOAILDIM
Largest movements
- Receivables within one year -€3,832
down €3,832 (-26.7%), from €14,351 to €10,519
of which Other amounts receivable: -€4,391
- Formation expenses -€435
down €435 (-43.7%), from €996 to €561
- Cash -€178
down €178 (-51.9%), from €343 to €165
mainly Net result for the year (-€3,617) and Tax, wage and social debts (-€739)
- Profit (loss) carried forward -€3,617
down €3,617 (-40.6%), from €8,915 to €5,299
- Tax, wage and social debts -€739
down €739 (-38.5%), from €1,917 to €1,178
- Gross operating margin -€7,661
down €7,661, from €4,295 to -€3,366
- Taxes -€930
no longer reported in 2025 (was €930)
- Other operating charges -€288
down €288 (-41.8%), from €687 to €400
- Financial income -€90
down €90 (-12.3%), from €735 to €644
- Financial charges -€76
down €76 (-55.8%), from €137 to €61
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 | €15,690 | €11,245 | -€4,445 | -28.3% |
| Formation expenses | 20 | €996 | €561 | -€435 | -43.7% |
| Current assets | 29/58 | €14,694 | €10,684 | -€4,010 | -27.3% |
| Amounts receivable within one year | 40/41 | €14,351 | €10,519 | -€3,832 | -26.7% |
| Trade receivables | 40 | €266 | €825 | +€559 | +210% |
| Other amounts receivable | 41 | €14,084 | €9,694 | -€4,391 | -31.2% |
| Cash at bank and in hand | 54/58 | €343 | €165 | -€178 | -51.9% |
| Total equity and liabilities | 10/49 | €15,690 | €11,245 | -€4,445 | -28.3% |
| Equity | 10/15 | €11,415 | €7,799 | -€3,617 | -31.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,915 | €5,299 | -€3,617 | -40.6% |
| Amounts payable | 17/49 | €4,274 | €3,446 | -€828 | -19.4% |
| Amounts payable within one year | 42/48 | €4,274 | €3,446 | -€828 | -19.4% |
| Trade debts | 44 | €2,357 | €2,267 | -€90 | -3.8% |
| Suppliers | 440/4 | €2,357 | €2,267 | -€90 | -3.8% |
| Taxes, remuneration and social security | 45 | €1,917 | €1,178 | -€739 | -38.5% |
| Taxes | 450/3 | €1,917 | €1,178 | -€739 | -38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €435 | = | 0.0% |
| Other operating charges | 640/8 | €687 | €400 | -€288 | -41.8% |
| Gross operating margin | 9900 | €4,295 | -€3,366 | -€7,661 | |
| Operating profit (loss) | 9901 | €3,173 | -€4,200 | -€7,373 | |
| Financial income | 75/76B | €735 | €644 | -€90 | -12.3% |
| Recurring financial income | 75 | €735 | €644 | -€90 | -12.3% |
| Financial charges | 65/66B | €137 | €61 | -€76 | -55.8% |
| Recurring financial charges | 65 | €137 | €61 | -€76 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €3,770 | -€3,617 | -€7,387 | |
| Income taxes | 67/77 | €930 | - | -€930 | |
| Profit (loss) for the period | 9904 | €2,841 | -€3,617 | -€6,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,841 | -€3,617 | -€6,457 |
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 14 October 2026 via checked.be.