JOCA Metal: 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 Metal
Largest movements
- Receivables within one year +€17,977
up €17,977 (+307%), from €5,850 to €23,827
of which Trade receivables: +€19,337
- Receivables after one year +€7,861
up €7,861 (+51.0%), from €15,402 to €23,263
- Stocks and contracts -€5,500
down €5,500 (-62.9%), from €8,750 to €3,250
- Cash -€3,281
no longer reported in 2024 (was €3,281)
mainly Receivables within one year (-€17,977) and Trade debts (-€11,497)
- Tangible fixed assets -€1,075
down €1,075 (-26.8%), from €4,007 to €2,932
of which Plant, machinery and equipment: -€570
- Reserves +€26,184
up €26,184 (+69.7%), from €37,553 to €63,737
of which Distributable reserves: +€26,184
- Trade debts -€11,497
down €11,497 (-47.7%), from €24,085 to €12,588
- Tax, wage and social debts +€6,659
up €6,659 (+57.6%), from €11,554 to €18,213
of which Remuneration and social security: +€3,963
- Current portion of long-term debt -€5,155
down €5,155 (-90.6%), from €5,691 to €536
- Gross operating margin +€52,206
up €52,206, from -€18,982 to €33,224
- Taxes +€2,856
up €2,856 (+1,552%), from €184 to €3,040
- Other operating charges +€685
up €685 (+39.3%), from €1,744 to €2,429
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,563 | €63,754 | +€16,191 | +34.0% |
| Fixed assets | 21/28 | €4,007 | €2,932 | -€1,075 | -26.8% |
| Tangible fixed assets | 22/27 | €4,007 | €2,932 | -€1,075 | -26.8% |
| Land and buildings | 22 | €2,313 | €1,808 | -€505 | -21.8% |
| Plant, machinery and equipment | 23 | €1,694 | €1,124 | -€570 | -33.6% |
| Current assets | 29/58 | €43,556 | €60,822 | +€17,266 | +39.6% |
| Amounts receivable after more than one year | 29 | €15,402 | €23,263 | +€7,861 | +51.0% |
| Other amounts receivable | 291 | €15,402 | €23,263 | +€7,861 | +51.0% |
| Stocks and contracts in progress | 3 | €8,750 | €3,250 | -€5,500 | -62.9% |
| Contracts in progress | 37 | €8,750 | €3,250 | -€5,500 | -62.9% |
| Amounts receivable within one year | 40/41 | €5,850 | €23,827 | +€17,977 | +307% |
| Trade receivables | 40 | €90 | €19,427 | +€19,337 | +21,486% |
| Other amounts receivable | 41 | €5,760 | €4,400 | -€1,360 | -23.6% |
| Cash at bank and in hand | 54/58 | €3,281 | - | -€3,281 | |
| Deferred charges and accrued income | 490/1 | €10,273 | €10,482 | +€209 | +2.0% |
| Total equity and liabilities | 10/49 | €47,563 | €63,754 | +€16,191 | +34.0% |
| Equity | 10/15 | €6,233 | €32,417 | +€26,184 | +420% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,553 | €63,737 | +€26,184 | +69.7% |
| Non-distributable reserves | 130/1 | €3,811 | €3,811 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,811 | €3,811 | = | 0.0% |
| Distributable reserves | 133 | €33,742 | €59,926 | +€26,184 | +77.6% |
| Profit (loss) carried forward | 14 | -€33,820 | -€33,820 | = | 0.0% |
| Amounts payable | 17/49 | €41,330 | €31,337 | -€9,993 | -24.2% |
| Amounts payable within one year | 42/48 | €41,330 | €31,337 | -€9,993 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €5,691 | €536 | -€5,155 | -90.6% |
| Trade debts | 44 | €24,085 | €12,588 | -€11,497 | -47.7% |
| Suppliers | 440/4 | €24,085 | €12,588 | -€11,497 | -47.7% |
| Taxes, remuneration and social security | 45 | €11,554 | €18,213 | +€6,659 | +57.6% |
| Taxes | 450/3 | €11,554 | €14,250 | +€2,696 | +23.3% |
| Remuneration and social security | 454/9 | - | €3,963 | +€3,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,074 | €1,075 | +€1 | +0.1% |
| Other operating charges | 640/8 | €1,744 | €2,429 | +€685 | +39.3% |
| Gross operating margin | 9900 | -€18,982 | €33,224 | +€52,206 | |
| Operating profit (loss) | 9901 | -€21,800 | €29,720 | +€51,520 | |
| Financial income | 75/76B | €233 | €365 | +€132 | +56.7% |
| Recurring financial income | 75 | €233 | €365 | +€132 | +56.7% |
| Financial charges | 65/66B | €973 | €861 | -€112 | -11.5% |
| Recurring financial charges | 65 | €973 | €861 | -€112 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,540 | €29,224 | +€51,764 | |
| Income taxes | 67/77 | €184 | €3,040 | +€2,856 | +1,552% |
| Profit (loss) for the period | 9904 | -€22,724 | €26,184 | +€48,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,724 | €26,184 | +€48,908 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.