JOCA CONSULTING: 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 CONSULTING
Largest movements
- Tangible fixed assets -€24,473
down €24,473 (-7.1%), from €346,102 to €321,629
of which Land and buildings: -€19,065
- Cash +€15,228
up €15,228 (+31.1%), from €48,955 to €64,183
mainly Net result for the year (+€75,691) and Depreciation (+€26,010)
- Receivables within one year +€10,931
up €10,931 (+30.3%), from €36,122 to €47,053
of which Trade receivables: +€16,726
- Current investments -€10,570
down €10,570 (-10.2%), from €104,073 to €93,503
- Reserves -€36,172
down €36,172 (-7.7%), from €472,546 to €436,374
of which Distributable reserves: -€36,172
- Other debts +€25,222
up €25,222 (+83.3%), from €30,287 to €55,509
- Gross operating margin +€32,076
up €32,076 (+32.2%), from €99,475 to €131,551
- Taxes +€9,940
up €9,940 (+46.3%), from €21,467 to €31,407
- Financial income -€2,812
down €2,812 (-42.8%), from €6,568 to €3,757
- Depreciation -€2,410
down €2,410 (-8.5%), from €28,420 to €26,010
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 | €537,270 | €526,791 | -€10,479 | -2.0% |
| Fixed assets | 21/28 | €346,102 | €321,629 | -€24,473 | -7.1% |
| Tangible fixed assets | 22/27 | €346,102 | €321,629 | -€24,473 | -7.1% |
| Land and buildings | 22 | €331,745 | €312,680 | -€19,065 | -5.7% |
| Furniture and vehicles | 24 | €14,357 | €8,949 | -€5,408 | -37.7% |
| Current assets | 29/58 | €191,167 | €205,162 | +€13,995 | +7.3% |
| Amounts receivable within one year | 40/41 | €36,122 | €47,053 | +€10,931 | +30.3% |
| Trade receivables | 40 | €20,900 | €37,625 | +€16,726 | +80.0% |
| Other amounts receivable | 41 | €15,222 | €9,427 | -€5,795 | -38.1% |
| Current investments | 50/53 | €104,073 | €93,503 | -€10,570 | -10.2% |
| Cash at bank and in hand | 54/58 | €48,955 | €64,183 | +€15,228 | +31.1% |
| Deferred charges and accrued income | 490/1 | €2,017 | €423 | -€1,594 | -79.0% |
| Total equity and liabilities | 10/49 | €537,270 | €526,791 | -€10,479 | -2.0% |
| Equity | 10/15 | €493,339 | €457,167 | -€36,172 | -7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €472,546 | €436,374 | -€36,172 | -7.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,873 | €6,873 | = | 0.0% |
| Distributable reserves | 133 | €465,673 | €429,502 | -€36,172 | -7.8% |
| Profit (loss) carried forward | 14 | €8,392 | €8,392 | = | 0.0% |
| Amounts payable | 17/49 | €43,931 | €69,624 | +€25,693 | +58.5% |
| Amounts payable within one year | 42/48 | €43,931 | €69,624 | +€25,693 | +58.5% |
| Financial debts | 43 | €1,272 | €2,663 | +€1,391 | +109% |
| Credit institutions | 430/8 | €1,272 | €2,663 | +€1,391 | +109% |
| Trade debts | 44 | €2,395 | €1,152 | -€1,243 | -51.9% |
| Suppliers | 440/4 | €2,395 | €1,152 | -€1,243 | -51.9% |
| Taxes, remuneration and social security | 45 | €9,978 | €10,300 | +€322 | +3.2% |
| Taxes | 450/3 | €9,978 | €10,300 | +€322 | +3.2% |
| Other amounts payable | 47/48 | €30,287 | €55,509 | +€25,222 | +83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,420 | €26,010 | -€2,410 | -8.5% |
| Other operating charges | 640/8 | €2,301 | €1,420 | -€881 | -38.3% |
| Gross operating margin | 9900 | €99,475 | €131,551 | +€32,076 | +32.2% |
| Operating profit (loss) | 9901 | €68,754 | €104,121 | +€35,367 | +51.4% |
| Financial income | 75/76B | €6,568 | €3,757 | -€2,812 | -42.8% |
| Recurring financial income | 75 | €6,568 | €3,757 | -€2,812 | -42.8% |
| Financial charges | 65/66B | €878 | €779 | -€99 | -11.3% |
| Recurring financial charges | 65 | €878 | €779 | -€99 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €74,444 | €107,099 | +€32,655 | +43.9% |
| Income taxes | 67/77 | €21,467 | €31,407 | +€9,940 | +46.3% |
| Profit (loss) for the period | 9904 | €52,977 | €75,691 | +€22,715 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €52,977 | €75,691 | +€22,715 | +42.9% |
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 15 October 2026 via checked.be.