JOCADRY: what changed
Two fiscal 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.
JOCADRY
Largest movements
- Tangible fixed assets -€16,850
no longer reported in 2025 (was €16,850)
of which Furniture and vehicles: -€15,989
- Receivables within one year +€16,052
up €16,052 (+98.9%), from €16,232 to €32,284
of which Other amounts receivable: +€31,052
- Cash -€6,467
no longer reported in 2025 (was €6,467)
- Stocks and contracts -€1,074
no longer reported in 2025 (was €1,074)
- Tax, wage and social debts +€17,640
up €17,640 (+42040.1%), from €42 to €17,682
- Other debts -€16,054
no longer reported in 2025 (was €16,054)
- Trade debts -€15,967
down €15,967 (-96.4%), from €16,567 to €600
- Profit (loss) carried forward +€6,562
up €6,562, from -€2,114 to €4,448
- Gross operating margin -€3,367
down €3,367, from €1,144 to -€2,223
- Depreciation -€1,194
no longer reported in 2025 (was €1,194)
- Taxes +€420
up €420 (+1640.6%), from €26 to €445
- Financial charges -€69
no longer reported in 2025 (was €69)
From the 2021 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,679 | €32,730 | -€7,949 | -19.5% |
| Fixed assets | 21/28 | €16,850 | - | -€16,850 | |
| Tangible fixed assets | 22/27 | €16,850 | - | -€16,850 | |
| Furniture and vehicles | 24 | €15,989 | - | -€15,989 | |
| Other tangible fixed assets | 26 | €860 | - | -€860 | |
| Current assets | 29/58 | €23,829 | €32,730 | +€8,901 | +37.4% |
| Stocks and contracts in progress | 3 | €1,074 | - | -€1,074 | |
| Stocks | 30/36 | €1,074 | - | -€1,074 | |
| Amounts receivable within one year | 40/41 | €16,232 | €32,284 | +€16,052 | +98.9% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €1,232 | €32,284 | +€31,052 | +2520.3% |
| Cash at bank and in hand | 54/58 | €6,467 | - | -€6,467 | |
| Deferred charges and accrued income | 490/1 | €56 | €445 | +€390 | +701.8% |
| Total equity and liabilities | 10/49 | €40,679 | €32,730 | -€7,949 | -19.5% |
| Equity | 10/15 | €7,886 | €14,448 | +€6,562 | +83.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,114 | €4,448 | +€6,562 | |
| Amounts payable | 17/49 | €32,793 | €18,282 | -€14,511 | -44.2% |
| Amounts payable within one year | 42/48 | €32,663 | €18,282 | -€14,381 | -44.0% |
| Trade debts | 44 | €16,567 | €600 | -€15,967 | -96.4% |
| Suppliers | 440/4 | €16,567 | €600 | -€15,967 | -96.4% |
| Taxes, remuneration and social security | 45 | €42 | €17,682 | +€17,640 | +42040.1% |
| Taxes | 450/3 | €42 | €17,682 | +€17,640 | +42040.1% |
| Other amounts payable | 47/48 | €16,054 | - | -€16,054 | |
| Accrued charges and deferred income | 492/3 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | - | -€1,194 | |
| Gross operating margin | 9900 | €1,144 | -€2,223 | -€3,367 | |
| Operating profit (loss) | 9901 | -€50 | -€2,223 | -€2,173 | -4384.0% |
| Financial charges | 65/66B | €69 | - | -€69 | |
| Recurring financial charges | 65 | €69 | - | -€69 | |
| Profit (loss) for the period before taxes | 9903 | -€118 | -€2,223 | -€2,104 | -1779.1% |
| Income taxes | 67/77 | €26 | €445 | +€420 | +1640.6% |
| Profit (loss) for the period | 9904 | -€144 | -€2,668 | -€2,524 | -1754.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€144 | -€2,668 | -€2,524 | -1754.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.