JOCARI PNJ: 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.
JOCARI PNJ
Largest movements
- Cash -€10,383
down €10,383 (-6.5%), from €160,602 to €150,219
mainly Contributions, distributions and other (-€15,000) and Tax, wage and social debts (-€7,498)
- Stocks and contracts -€3,504
down €3,504 (-3.1%), from €112,808 to €109,304
- Tax, wage and social debts -€7,498
down €7,498 (-23.2%), from €32,252 to €24,754
of which Taxes: -€4,192
- Profit (loss) carried forward -€4,308
down €4,308 (-2.1%), from €201,342 to €197,034
- Gross operating margin +€17,938
up €17,938 (+21.7%), from €82,505 to €100,442
- Taxes +€5,709
up €5,709 (+572%), from €998 to €6,707
- Staff costs +€3,126
up €3,126 (+4.0%), from €78,114 to €81,240
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.
Derived cash bridge
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 | €298,257 | €286,429 | -€11,829 | -4.0% |
| Fixed assets | 21/28 | €7,154 | €6,787 | -€367 | -5.1% |
| Tangible fixed assets | 22/27 | €1,470 | €1,102 | -€367 | -25.0% |
| Other tangible fixed assets | 26 | €1,470 | €1,102 | -€367 | -25.0% |
| Financial fixed assets | 28 | €5,685 | €5,685 | = | 0.0% |
| Current assets | 29/58 | €291,103 | €279,642 | -€11,461 | -3.9% |
| Stocks and contracts in progress | 3 | €112,808 | €109,304 | -€3,504 | -3.1% |
| Stocks | 30/36 | €112,808 | €109,304 | -€3,504 | -3.1% |
| Amounts receivable within one year | 40/41 | €17,692 | €20,119 | +€2,427 | +13.7% |
| Other amounts receivable | 41 | €17,692 | €20,119 | +€2,427 | +13.7% |
| Cash at bank and in hand | 54/58 | €160,602 | €150,219 | -€10,383 | -6.5% |
| Total equity and liabilities | 10/49 | €298,257 | €286,429 | -€11,829 | -4.0% |
| Equity | 10/15 | €221,802 | €217,494 | -€4,308 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €201,342 | €197,034 | -€4,308 | -2.1% |
| Amounts payable | 17/49 | €76,455 | €68,935 | -€7,520 | -9.8% |
| Amounts payable within one year | 42/48 | €76,055 | €68,535 | -€7,520 | -9.9% |
| Trade debts | 44 | €14,312 | €15,181 | +€869 | +6.1% |
| Suppliers | 440/4 | €14,312 | €15,181 | +€869 | +6.1% |
| Taxes, remuneration and social security | 45 | €32,252 | €24,754 | -€7,498 | -23.2% |
| Taxes | 450/3 | €14,769 | €10,576 | -€4,192 | -28.4% |
| Remuneration and social security | 454/9 | €17,483 | €14,178 | -€3,305 | -18.9% |
| Other amounts payable | 47/48 | €29,492 | €28,600 | -€892 | -3.0% |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €78,114 | €81,240 | +€3,126 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €367 | = | 0.0% |
| Other operating charges | 640/8 | €1,139 | €1,151 | +€12 | +1.1% |
| Gross operating margin | 9900 | €82,505 | €100,442 | +€17,938 | +21.7% |
| Operating profit (loss) | 9901 | €2,884 | €17,684 | +€14,799 | +513% |
| Financial income | 75/76B | €2,390 | €2,059 | -€331 | -13.9% |
| Recurring financial income | 75 | €2,390 | €2,059 | -€331 | -13.9% |
| Financial charges | 65/66B | €2,235 | €2,344 | +€109 | +4.9% |
| Recurring financial charges | 65 | €2,235 | €2,344 | +€109 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €3,039 | €17,398 | +€14,359 | +472% |
| Income taxes | 67/77 | €998 | €6,707 | +€5,709 | +572% |
| Profit (loss) for the period | 9904 | €2,041 | €10,692 | +€8,650 | +424% |
| Profit (loss) for the period to be appropriated | 9905 | €2,041 | €10,692 | +€8,650 | +424% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.