JOCANAS: 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.
JOCANAS
Largest movements
- Receivables within one year -€17,588
down €17,588 (-77.7%), from €22,639 to €5,051
of which Other amounts receivable: -€18,036
- Tangible fixed assets -€10,929
down €10,929 (-40.8%), from €26,784 to €15,856
of which Furniture and vehicles: -€5,851
- Deferred charges and accrued income -€9,511
down €9,511 (-64.5%), from €14,737 to €5,225
- Stocks and contracts -€7,842
down €7,842 (-88.8%), from €8,835 to €993
- Cash -€3,032
down €3,032 (-37.5%), from €8,081 to €5,050
mainly Net result for the year (-€38,107) and Tax, wage and social debts (-€23,217)
- Profit (loss) carried forward -€38,107
down €38,107, from €29,548 to -€8,559
- Other debts +€31,789
new in 2024: €31,789
- Tax, wage and social debts -€23,217
down €23,217 (-96.6%), from €24,027 to €810
of which Remuneration and social security: -€14,468
- Trade debts -€14,556
down €14,556 (-100%), from €14,556 to €0
- Accrued charges and deferred income -€4,812
down €4,812 (-99.6%), from €4,830 to €18
- Purchases and services -€72,658
down €72,658 (-35.5%), from €204,511 to €131,853
- Turnover -€62,466
down €62,466 (-39.7%), from €157,337 to €94,871
- Gross operating margin +€29,765
up €29,765 (+95.7%), from -€31,107 to -€1,342
- Staff costs -€20,469
down €20,469, from €20,048 to -€421
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 | €87,221 | €38,318 | -€48,902 | -56.1% |
| Fixed assets | 21/28 | €32,918 | €21,989 | -€10,929 | -33.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €26,784 | €15,856 | -€10,929 | -40.8% |
| Land and buildings | 22 | €8,186 | €5,676 | -€2,510 | -30.7% |
| Plant, machinery and equipment | 23 | €4,560 | €1,992 | -€2,568 | -56.3% |
| Furniture and vehicles | 24 | €14,038 | €8,188 | -€5,851 | -41.7% |
| Financial fixed assets | 28 | €6,134 | €6,134 | = | 0.0% |
| Current assets | 29/58 | €54,302 | €16,329 | -€37,973 | -69.9% |
| Stocks and contracts in progress | 3 | €8,835 | €993 | -€7,842 | -88.8% |
| Stocks | 30/36 | €8,835 | €993 | -€7,842 | -88.8% |
| Amounts receivable within one year | 40/41 | €22,639 | €5,051 | -€17,588 | -77.7% |
| Trade receivables | 40 | - | €448 | +€448 | |
| Other amounts receivable | 41 | €22,639 | €4,602 | -€18,036 | -79.7% |
| Current investments | 50/53 | €11 | €11 | +€0 | +0.7% |
| Cash at bank and in hand | 54/58 | €8,081 | €5,050 | -€3,032 | -37.5% |
| Deferred charges and accrued income | 490/1 | €14,737 | €5,225 | -€9,511 | -64.5% |
| Total equity and liabilities | 10/49 | €87,221 | €38,318 | -€48,902 | -56.1% |
| Equity | 10/15 | €43,808 | €5,701 | -€38,107 | -87.0% |
| Contributions | 10/11 | €14,260 | €12,400 | -€1,860 | -13.0% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €29,548 | -€8,559 | -€38,107 | |
| Amounts payable | 17/49 | €43,413 | €32,617 | -€10,796 | -24.9% |
| Amounts payable within one year | 42/48 | €38,583 | €32,599 | -€5,984 | -15.5% |
| Trade debts | 44 | €14,556 | €0 | -€14,556 | -100% |
| Suppliers | 440/4 | €14,556 | €0 | -€14,556 | -100% |
| Taxes, remuneration and social security | 45 | €24,027 | €810 | -€23,217 | -96.6% |
| Taxes | 450/3 | €9,559 | €810 | -€8,749 | -91.5% |
| Remuneration and social security | 454/9 | €14,468 | €0 | -€14,468 | -100% |
| Other amounts payable | 47/48 | - | €31,789 | +€31,789 | |
| Accrued charges and deferred income | 492/3 | €4,830 | €18 | -€4,812 | -99.6% |
| Turnover | 70 | €157,337 | €94,871 | -€62,466 | -39.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €204,511 | €131,853 | -€72,658 | -35.5% |
| Remuneration, social security and pensions | 62 | €20,048 | -€421 | -€20,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,374 | €10,929 | -€1,445 | -11.7% |
| Other operating charges | 640/8 | €16,001 | €17,036 | +€1,035 | +6.5% |
| Non-recurring operating charges | 66A | €1,145 | €8,549 | +€7,404 | +647% |
| Gross operating margin | 9900 | -€31,107 | -€1,342 | +€29,765 | +95.7% |
| Operating profit (loss) | 9901 | -€80,675 | -€37,435 | +€43,239 | +53.6% |
| Financial income | 75/76B | €546 | €0 | -€546 | -99.9% |
| Recurring financial income | 75 | €546 | €0 | -€546 | -99.9% |
| Financial charges | 65/66B | €621 | €672 | +€51 | +8.2% |
| Recurring financial charges | 65 | €621 | €672 | +€51 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€80,749 | -€38,107 | +€42,643 | +52.8% |
| Income taxes | 67/77 | €629 | €0 | -€629 | -100.0% |
| Profit (loss) for the period | 9904 | -€81,378 | -€38,107 | +€43,271 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,378 | -€38,107 | +€43,271 | +53.2% |
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 18 October 2026 via checked.be.