JOCARLUX: 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.
JOCARLUX
Largest movements
- Cash +€368,054
up €368,054 (+161%), from €228,354 to €596,408
mainly Current investments (+€300,000) and Net result for the year (+€50,868)
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Tangible fixed assets -€29,030
down €29,030 (-26.8%), from €108,519 to €79,489
of which Furniture and vehicles: -€14,656
- Receivables within one year -€19,145
down €19,145 (-26.4%), from €72,566 to €53,420
of which Trade receivables: -€21,495
- Other debts +€18,863
up €18,863 (+59.4%), from €31,731 to €50,593
- Trade debts +€11,697
up €11,697 (+98.5%), from €11,875 to €23,573
- Reserves -€8,009
down €8,009 (-1.3%), from €613,441 to €605,432
of which Distributable reserves: -€4,076
- Tax, wage and social debts -€7,359
down €7,359 (-58.7%), from €12,528 to €5,169
of which Taxes: -€7,995
- Gross operating margin -€5,775
down €5,775 (-3.5%), from €164,839 to €159,064
- Staff costs -€2,241
down €2,241 (-3.6%), from €61,492 to €59,251
- Financial income -€1,906
down €1,906 (-25.2%), from €7,572 to €5,666
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 | €718,613 | €732,203 | +€13,591 | +1.9% |
| Fixed assets | 21/28 | €108,609 | €79,579 | -€29,030 | -26.7% |
| Tangible fixed assets | 22/27 | €108,519 | €79,489 | -€29,030 | -26.8% |
| Land and buildings | 22 | €45,723 | €34,157 | -€11,566 | -25.3% |
| Plant, machinery and equipment | 23 | €11,026 | €9,382 | -€1,644 | -14.9% |
| Furniture and vehicles | 24 | €48,082 | €33,426 | -€14,656 | -30.5% |
| Other tangible fixed assets | 26 | €3,688 | €2,524 | -€1,164 | -31.6% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €610,004 | €652,624 | +€42,621 | +7.0% |
| Amounts receivable within one year | 40/41 | €72,566 | €53,420 | -€19,145 | -26.4% |
| Trade receivables | 40 | €66,023 | €44,528 | -€21,495 | -32.6% |
| Other amounts receivable | 41 | €6,543 | €8,892 | +€2,349 | +35.9% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €228,354 | €596,408 | +€368,054 | +161% |
| Deferred charges and accrued income | 490/1 | €9,084 | €2,796 | -€6,288 | -69.2% |
| Total equity and liabilities | 10/49 | €718,613 | €732,203 | +€13,591 | +1.9% |
| Equity | 10/15 | €625,841 | €617,832 | -€8,009 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €613,441 | €605,432 | -€8,009 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €49,951 | €46,018 | -€3,933 | -7.9% |
| Distributable reserves | 133 | €563,490 | €559,414 | -€4,076 | -0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €36,347 | €35,036 | -€1,311 | -3.6% |
| Provisions for liabilities and charges | 160/5 | €31,265 | €31,265 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,265 | €31,265 | = | 0.0% |
| Deferred taxes | 168 | €5,082 | €3,771 | -€1,311 | -25.8% |
| Amounts payable | 17/49 | €56,425 | €79,335 | +€22,911 | +40.6% |
| Amounts payable within one year | 42/48 | €56,134 | €79,335 | +€23,201 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,875 | €23,573 | +€11,697 | +98.5% |
| Suppliers | 440/4 | €11,875 | €23,573 | +€11,697 | +98.5% |
| Taxes, remuneration and social security | 45 | €12,528 | €5,169 | -€7,359 | -58.7% |
| Taxes | 450/3 | €9,327 | €1,332 | -€7,995 | -85.7% |
| Remuneration and social security | 454/9 | €3,201 | €3,837 | +€636 | +19.9% |
| Other amounts payable | 47/48 | €31,731 | €50,593 | +€18,863 | +59.4% |
| Accrued charges and deferred income | 492/3 | €291 | €0 | -€291 | -100% |
| Remuneration, social security and pensions | 62 | €61,492 | €59,251 | -€2,241 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,389 | €29,030 | +€641 | +2.3% |
| Other operating charges | 640/8 | €4,483 | €4,519 | +€36 | +0.8% |
| Gross operating margin | 9900 | €164,839 | €159,064 | -€5,775 | -3.5% |
| Operating profit (loss) | 9901 | €70,475 | €66,264 | -€4,211 | -6.0% |
| Financial income | 75/76B | €7,572 | €5,666 | -€1,906 | -25.2% |
| Recurring financial income | 75 | €7,572 | €5,666 | -€1,906 | -25.2% |
| Financial charges | 65/66B | €293 | €842 | +€549 | +187% |
| Recurring financial charges | 65 | €293 | €842 | +€549 | +187% |
| Profit (loss) for the period before taxes | 9903 | €77,754 | €71,087 | -€6,666 | -8.6% |
| Transfer from deferred taxes | 780 | €1,311 | €1,311 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €22,854 | €21,531 | -€1,324 | -5.8% |
| Profit (loss) for the period | 9904 | €56,210 | €50,868 | -€5,343 | -9.5% |
| Transfer from tax-exempt reserves | 789 | €3,933 | €3,933 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €60,143 | €54,801 | -€5,343 | -8.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.