JOCAR Services: 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.
JOCAR Services
Largest movements
- Receivables within one year +€169,726
up €169,726 (+828.8%), from €20,479 to €190,205
- Other debts +€100,211
up €100,211 (+56.2%), from €178,468 to €278,680
- Reserves +€72,000
up €72,000 (+8.7%), from €826,000 to €898,000
- Debts after one year -€50,636
down €50,636 (-100.0%), from €50,636 to €0
- Short-term financial debts +€37,500
up €37,500 (+300.0%), from €12,500 to €50,000
- Gross operating margin +€144,575
up €144,575 (+66.6%), from €217,112 to €361,687
- Taxes +€47,879
up €47,879 (+75.2%), from €63,680 to €111,559
- Financial income +€5,106
up €5,106 (+842.3%), from €606 to €5,713
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 | €1,136,408 | €1,306,638 | +€170,229 | +15.0% |
| Fixed assets | 21/28 | €1,100,750 | €1,100,750 | = | 0.0% |
| Financial fixed assets | 28 | €1,100,750 | €1,100,750 | = | 0.0% |
| Current assets | 29/58 | €35,658 | €205,888 | +€170,229 | +477.4% |
| Amounts receivable within one year | 40/41 | €20,479 | €190,205 | +€169,726 | +828.8% |
| Other amounts receivable | 41 | €20,479 | €190,205 | +€169,726 | +828.8% |
| Cash at bank and in hand | 54/58 | €15,180 | €15,683 | +€503 | +3.3% |
| Total equity and liabilities | 10/49 | €1,136,408 | €1,306,638 | +€170,229 | +15.0% |
| Equity | 10/15 | €829,498 | €901,674 | +€72,175 | +8.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €826,000 | €898,000 | +€72,000 | +8.7% |
| Distributable reserves | 133 | €826,000 | €898,000 | +€72,000 | +8.7% |
| Profit (loss) carried forward | 14 | €2,998 | €3,174 | +€175 | +5.9% |
| Amounts payable | 17/49 | €306,910 | €404,964 | +€98,054 | +31.9% |
| Amounts payable after more than one year | 17 | €50,636 | €0 | -€50,636 | -100.0% |
| Financial debts | 170/4 | €50,636 | €0 | -€50,636 | -100.0% |
| Amounts payable within one year | 42/48 | €256,274 | €404,964 | +€148,690 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €50,210 | €50,636 | +€426 | +0.8% |
| Financial debts | 43 | €12,500 | €50,000 | +€37,500 | +300.0% |
| Credit institutions | 430/8 | €12,500 | €50,000 | +€37,500 | +300.0% |
| Trade debts | 44 | €1,650 | €1,630 | -€20 | -1.2% |
| Suppliers | 440/4 | €1,650 | €1,630 | -€20 | -1.2% |
| Taxes, remuneration and social security | 45 | €13,447 | €24,019 | +€10,572 | +78.6% |
| Taxes | 450/3 | €13,447 | €24,019 | +€10,572 | +78.6% |
| Other amounts payable | 47/48 | €178,468 | €278,680 | +€100,211 | +56.2% |
| Other operating charges | 640/8 | €2,034 | €2,272 | +€238 | +11.7% |
| Gross operating margin | 9900 | €217,112 | €361,687 | +€144,575 | +66.6% |
| Operating profit (loss) | 9901 | €215,078 | €359,415 | +€144,338 | +67.1% |
| Financial income | 75/76B | €606 | €5,713 | +€5,106 | +842.3% |
| Recurring financial income | 75 | €606 | €5,713 | +€5,106 | +842.3% |
| Financial charges | 65/66B | €2,138 | €1,393 | -€745 | -34.8% |
| Recurring financial charges | 65 | €2,138 | €1,393 | -€745 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €213,546 | €363,734 | +€150,188 | +70.3% |
| Income taxes | 67/77 | €63,680 | €111,559 | +€47,879 | +75.2% |
| Profit (loss) for the period | 9904 | €149,866 | €252,175 | +€102,309 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €149,866 | €252,175 | +€102,309 | +68.3% |
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 6 October 2026 via checked.be.