JOCANI: 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.
JOCANI
Largest movements
- Cash -€6,850
down €6,850 (-21.2%), from €32,253 to €25,402
mainly Receivables within one year (-€3,780) and Net result for the year (-€2,429)
- Receivables within one year +€3,780
up €3,780 (+3.4%), from €112,427 to €116,208
of which Other amounts receivable: +€3,229
- Profit (loss) carried forward -€2,429
down €2,429 (-17.3%), from -€14,042 to -€16,471
- Other operating charges -€734
down €734 (-54.7%), from €1,341 to €607
- Financial charges -€633
down €633 (-29.0%), from €2,180 to €1,547
- Taxes +€619
up €619, from €0 to €619
- Gross operating margin +€457
up €457, from -€121 to €336
- Financial income +€9
up €9 (+29866.7%), from €0 to €9
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.
Cash bridge derived
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 | €144,680 | €141,758 | -€2,922 | -2.0% |
| Current assets | 29/58 | €144,680 | €141,758 | -€2,922 | -2.0% |
| Amounts receivable within one year | 40/41 | €112,427 | €116,208 | +€3,780 | +3.4% |
| Trade receivables | 40 | €9,333 | €9,885 | +€552 | +5.9% |
| Other amounts receivable | 41 | €103,094 | €106,323 | +€3,229 | +3.1% |
| Cash at bank and in hand | 54/58 | €32,253 | €25,402 | -€6,850 | -21.2% |
| Deferred charges and accrued income | 490/1 | €0 | €148 | +€148 | |
| Total equity and liabilities | 10/49 | €144,680 | €141,758 | -€2,922 | -2.0% |
| Equity | 10/15 | €142,791 | €140,362 | -€2,429 | -1.7% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €144,333 | €144,333 | = | 0.0% |
| Distributable reserves | 133 | €144,333 | €144,333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,042 | -€16,471 | -€2,429 | -17.3% |
| Amounts payable | 17/49 | €1,889 | €1,396 | -€493 | -26.1% |
| Amounts payable within one year | 42/48 | €1,656 | €1,396 | -€261 | -15.7% |
| Trade debts | 44 | €1,564 | €777 | -€787 | -50.3% |
| Suppliers | 440/4 | €1,564 | €777 | -€787 | -50.3% |
| Taxes, remuneration and social security | 45 | €93 | €619 | +€526 | +567.7% |
| Taxes | 450/3 | €93 | €619 | +€526 | +567.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €233 | €0 | -€233 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,341 | €607 | -€734 | -54.7% |
| Gross operating margin | 9900 | -€121 | €336 | +€457 | |
| Operating profit (loss) | 9901 | -€1,462 | -€272 | +€1,190 | +81.4% |
| Financial income | 75/76B | €0 | €9 | +€9 | +29866.7% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +29866.7% |
| Financial charges | 65/66B | €2,180 | €1,547 | -€633 | -29.0% |
| Recurring financial charges | 65 | €2,180 | €1,547 | -€633 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,642 | -€1,810 | +€1,832 | +50.3% |
| Income taxes | 67/77 | €0 | €619 | +€619 | |
| Profit (loss) for the period | 9904 | -€3,642 | -€2,429 | +€1,213 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,642 | -€2,429 | +€1,213 | +33.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.