JoCa Consult: 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.
JoCa Consult
Largest movements
- Cash +€80,368
up €80,368 (+515%), from €15,613 to €95,981
mainly Net result for the year (+€89,692) and Other debts (+€78,729)
- Deferred charges and accrued income +€12,500
new in 2025: €12,500
- Receivables within one year -€12,181
down €12,181 (-43.4%), from €28,062 to €15,881
of which Other amounts receivable: -€12,181
- Tangible fixed assets -€7,461
down €7,461 (-3.4%), from €220,025 to €212,563
of which Land and buildings: -€5,992
- Other debts +€78,729
up €78,729 (+87.4%), from €90,086 to €168,815
- Debts after one year -€25,492
down €25,492 (-74.8%), from €34,073 to €8,581
- Tax, wage and social debts +€17,637
up €17,637 (+163%), from €10,796 to €28,433
of which Taxes: +€20,932
- Gross operating margin +€86,147
up €86,147 (+216%), from €39,817 to €125,964
- Taxes +€18,112
up €18,112 (+231%), from €7,846 to €25,958
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 | €263,700 | €336,925 | +€73,225 | +27.8% |
| Fixed assets | 21/28 | €220,025 | €212,563 | -€7,461 | -3.4% |
| Tangible fixed assets | 22/27 | €220,025 | €212,563 | -€7,461 | -3.4% |
| Land and buildings | 22 | €213,384 | €207,392 | -€5,992 | -2.8% |
| Plant, machinery and equipment | 23 | €6,641 | €5,171 | -€1,469 | -22.1% |
| Current assets | 29/58 | €43,675 | €124,362 | +€80,687 | +185% |
| Amounts receivable within one year | 40/41 | €28,062 | €15,881 | -€12,181 | -43.4% |
| Trade receivables | 40 | €15,881 | €15,881 | -€0 | 0.0% |
| Other amounts receivable | 41 | €12,181 | €0 | -€12,181 | -100% |
| Cash at bank and in hand | 54/58 | €15,613 | €95,981 | +€80,368 | +515% |
| Deferred charges and accrued income | 490/1 | - | €12,500 | +€12,500 | |
| Total equity and liabilities | 10/49 | €263,700 | €336,925 | +€73,225 | +27.8% |
| Equity | 10/15 | €101,470 | €101,470 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,870 | €82,870 | = | 0.0% |
| Distributable reserves | 133 | €82,870 | €82,870 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €162,230 | €235,456 | +€73,225 | +45.1% |
| Amounts payable after more than one year | 17 | €34,073 | €8,581 | -€25,492 | -74.8% |
| Financial debts | 170/4 | €34,073 | €8,581 | -€25,492 | -74.8% |
| Amounts payable within one year | 42/48 | €126,105 | €225,051 | +€98,946 | +78.5% |
| Current portion of amounts payable after more than one year | 42 | €25,121 | €25,492 | +€372 | +1.5% |
| Trade debts | 44 | €102 | €2,310 | +€2,208 | +2,166% |
| Suppliers | 440/4 | €102 | €2,310 | +€2,208 | +2,166% |
| Taxes, remuneration and social security | 45 | €10,796 | €28,433 | +€17,637 | +163% |
| Taxes | 450/3 | €7,501 | €28,433 | +€20,932 | +279% |
| Remuneration and social security | 454/9 | €3,295 | €0 | -€3,295 | -100% |
| Other amounts payable | 47/48 | €90,086 | €168,815 | +€78,729 | +87.4% |
| Accrued charges and deferred income | 492/3 | €2,052 | €1,824 | -€228 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,699 | €7,461 | +€763 | +11.4% |
| Other operating charges | 640/8 | €1,869 | €2,038 | +€169 | +9.0% |
| Gross operating margin | 9900 | €39,817 | €125,964 | +€86,147 | +216% |
| Operating profit (loss) | 9901 | €31,250 | €116,465 | +€85,215 | +273% |
| Financial income | 75/76B | €89 | €101 | +€12 | +13.5% |
| Recurring financial income | 75 | €89 | €101 | +€12 | +13.5% |
| Financial charges | 65/66B | €1,233 | €916 | -€317 | -25.7% |
| Recurring financial charges | 65 | €1,233 | €916 | -€317 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €30,106 | €115,650 | +€85,545 | +284% |
| Income taxes | 67/77 | €7,846 | €25,958 | +€18,112 | +231% |
| Profit (loss) for the period | 9904 | €22,260 | €89,692 | +€67,432 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €22,260 | €89,692 | +€67,432 | +303% |
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 24 October 2026 via checked.be.