Jocami: 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.
Jocami
Largest movements
- Receivables within one year +€25,000
new in 2024: €25,000
- Cash -€13,617
down €13,617 (-44.5%), from €30,578 to €16,961
mainly Receivables within one year (-€25,000) and Trade debts (-€561)
- Tangible fixed assets -€694
down €694 (-27.2%), from €2,552 to €1,858
- Reserves +€9,756
up €9,756 (+43.9%), from €22,246 to €32,002
- Tax, wage and social debts +€1,011
up €1,011 (+11.4%), from €8,886 to €9,897
- Trade debts -€561
down €561 (-57.2%), from €981 to €420
- Gross operating margin +€8,123
up €8,123 (+94.1%), from €8,631 to €16,754
- Taxes +€1,659
up €1,659 (+53.8%), from €3,087 to €4,746
- Other operating charges +€293
up €293 (+28.9%), from €1,015 to €1,308
- Financial income +€232
new in 2024: €232
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.
Cash bridge derived
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 | €33,613 | €43,819 | +€10,206 | +30.4% |
| Fixed assets | 21/28 | €2,612 | €1,858 | -€754 | -28.9% |
| Tangible fixed assets | 22/27 | €2,552 | €1,858 | -€694 | -27.2% |
| Furniture and vehicles | 24 | €2,552 | €1,858 | -€694 | -27.2% |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €31,001 | €41,961 | +€10,960 | +35.4% |
| Amounts receivable within one year | 40/41 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €30,578 | €16,961 | -€13,617 | -44.5% |
| Deferred charges and accrued income | 490/1 | €423 | - | -€423 | |
| Total equity and liabilities | 10/49 | €33,613 | €43,819 | +€10,206 | +30.4% |
| Equity | 10/15 | €22,246 | €32,002 | +€9,756 | +43.9% |
| Reserves | 13 | €22,246 | €32,002 | +€9,756 | +43.9% |
| Distributable reserves | 133 | €22,246 | €32,002 | +€9,756 | +43.9% |
| Amounts payable | 17/49 | €11,367 | €11,817 | +€450 | +4.0% |
| Amounts payable within one year | 42/48 | €9,867 | €10,317 | +€450 | +4.6% |
| Trade debts | 44 | €981 | €420 | -€561 | -57.2% |
| Suppliers | 440/4 | €981 | €420 | -€561 | -57.2% |
| Taxes, remuneration and social security | 45 | €8,886 | €9,897 | +€1,011 | +11.4% |
| Taxes | 450/3 | €8,886 | €9,897 | +€1,011 | +11.4% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €694 | €694 | = | 0.0% |
| Other operating charges | 640/8 | €1,015 | €1,308 | +€293 | +28.9% |
| Gross operating margin | 9900 | €8,631 | €16,754 | +€8,123 | +94.1% |
| Operating profit (loss) | 9901 | €6,923 | €14,752 | +€7,830 | +113.1% |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €232 | +€232 | |
| Financial charges | 65/66B | €589 | €482 | -€107 | -18.1% |
| Recurring financial charges | 65 | €589 | €482 | -€107 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €6,334 | €14,502 | +€8,169 | +129.0% |
| Income taxes | 67/77 | €3,087 | €4,746 | +€1,659 | +53.8% |
| Profit (loss) for the period | 9904 | €3,246 | €9,756 | +€6,509 | +200.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,246 | €9,756 | +€6,509 | +200.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.