JOC: 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.
JOC
Largest movements
- Receivables within one year -€52,916
down €52,916 (-60.2%), from €87,836 to €34,920
- Cash -€3,048
down €3,048 (-25.9%), from €11,792 to €8,744
mainly Contributions, distributions and other (-€31,000) and Net result for the year (-€23,834)
- Reserves -€31,000
down €31,000 (-30.8%), from €100,650 to €69,650
of which Distributable reserves: -€31,000
- Profit (loss) carried forward -€23,834
down €23,834 (-65.9%), from €36,148 to €12,314
- Financial charges +€25,881
up €25,881 (+52222.3%), from €50 to €25,931
of which Non-recurring financial charges: +€25,871
- Financial income -€2,400
down €2,400 (-42.6%), from €5,639 to €3,239
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.
Cash bridge derived
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 | €144,628 | €88,664 | -€55,964 | -38.7% |
| Current assets | 29/58 | €144,628 | €88,664 | -€55,964 | -38.7% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,836 | €34,920 | -€52,916 | -60.2% |
| Other amounts receivable | 41 | €87,836 | €34,920 | -€52,916 | -60.2% |
| Cash at bank and in hand | 54/58 | €11,792 | €8,744 | -€3,048 | -25.9% |
| Total equity and liabilities | 10/49 | €144,628 | €88,664 | -€55,964 | -38.7% |
| Equity | 10/15 | €142,998 | €88,164 | -€54,834 | -38.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,650 | €69,650 | -€31,000 | -30.8% |
| Non-distributable reserves | 130/1 | €1,250 | €1,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,250 | €1,250 | = | 0.0% |
| Distributable reserves | 133 | €99,400 | €68,400 | -€31,000 | -31.2% |
| Profit (loss) carried forward | 14 | €36,148 | €12,314 | -€23,834 | -65.9% |
| Amounts payable | 17/49 | €1,630 | €500 | -€1,130 | -69.3% |
| Amounts payable within one year | 42/48 | €1,630 | €500 | -€1,130 | -69.3% |
| Taxes, remuneration and social security | 45 | €1,630 | €500 | -€1,130 | -69.3% |
| Taxes | 450/3 | €1,630 | €500 | -€1,130 | -69.3% |
| Other operating charges | 640/8 | €586 | €599 | +€13 | +2.2% |
| Operating profit (loss) | 9901 | -€586 | -€599 | -€13 | -2.2% |
| Financial income | 75/76B | €5,639 | €3,239 | -€2,400 | -42.6% |
| Recurring financial income | 75 | €5,639 | €3,239 | -€2,400 | -42.6% |
| Financial charges | 65/66B | €50 | €25,931 | +€25,881 | +52222.3% |
| Recurring financial charges | 65 | €50 | €60 | +€10 | +20.9% |
| Non-recurring financial charges | 66B | - | €25,871 | +€25,871 | |
| Profit (loss) for the period before taxes | 9903 | €5,003 | -€23,291 | -€28,294 | |
| Income taxes | 67/77 | €1,666 | €543 | -€1,123 | -67.4% |
| Profit (loss) for the period | 9904 | €3,337 | -€23,834 | -€27,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,337 | -€23,834 | -€27,171 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.