JOCASTE: 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.
JOCASTE
Largest movements
- Tangible fixed assets -€15,425
down €15,425 (-4.4%), from €351,855 to €336,430
of which Land and buildings: -€11,399
- Profit (loss) carried forward -€10,054
down €10,054 (-14.5%), from €69,376 to €59,322
- Current portion of long-term debt -€9,651
down €9,651 (-44.6%), from €21,623 to €11,971
- Debts after one year -€9,508
down €9,508 (-51.1%), from €18,615 to €9,107
- Trade debts +€8,262
up €8,262 (+69.3%), from €11,929 to €20,192
- Other debts +€6,468
up €6,468 (+5.9%), from €109,653 to €116,121
- Gross operating margin -€31,827
down €31,827 (-65.6%), from €48,488 to €16,661
- Financial charges -€5,658
down €5,658 (-75.9%), from €7,459 to €1,801
- Taxes -€5,376
down €5,376 (-100.0%), from €5,376 to €0
- Depreciation +€909
up €909 (+5.0%), from €18,180 to €19,089
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 | €357,704 | €343,146 | -€14,558 | -4.1% |
| Fixed assets | 21/28 | €351,855 | €336,430 | -€15,425 | -4.4% |
| Tangible fixed assets | 22/27 | €351,855 | €336,430 | -€15,425 | -4.4% |
| Land and buildings | 22 | €315,460 | €304,061 | -€11,399 | -3.6% |
| Plant, machinery and equipment | 23 | €828 | €680 | -€148 | -17.9% |
| Furniture and vehicles | 24 | €1,465 | €1,482 | +€17 | +1.2% |
| Other tangible fixed assets | 26 | €34,102 | €30,206 | -€3,895 | -11.4% |
| Current assets | 29/58 | €5,849 | €6,716 | +€867 | +14.8% |
| Amounts receivable within one year | 40/41 | €1,972 | €5,000 | +€3,028 | +153.6% |
| Other amounts receivable | 41 | €1,972 | €5,000 | +€3,028 | +153.6% |
| Cash at bank and in hand | 54/58 | €2,759 | €595 | -€2,165 | -78.4% |
| Deferred charges and accrued income | 490/1 | €1,117 | €1,121 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €357,704 | €343,146 | -€14,558 | -4.1% |
| Equity | 10/15 | €195,356 | €185,302 | -€10,054 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,380 | €107,380 | = | 0.0% |
| Distributable reserves | 133 | €107,380 | €107,380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,376 | €59,322 | -€10,054 | -14.5% |
| Amounts payable | 17/49 | €162,348 | €157,844 | -€4,504 | -2.8% |
| Amounts payable after more than one year | 17 | €18,615 | €9,107 | -€9,508 | -51.1% |
| Financial debts | 170/4 | €18,615 | €9,107 | -€9,508 | -51.1% |
| Amounts payable within one year | 42/48 | €143,581 | €148,660 | +€5,079 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €21,623 | €11,971 | -€9,651 | -44.6% |
| Trade debts | 44 | €11,929 | €20,192 | +€8,262 | +69.3% |
| Suppliers | 440/4 | €11,929 | €20,192 | +€8,262 | +69.3% |
| Taxes, remuneration and social security | 45 | €376 | €376 | = | 0.0% |
| Taxes | 450/3 | €376 | €376 | = | 0.0% |
| Other amounts payable | 47/48 | €109,653 | €116,121 | +€6,468 | +5.9% |
| Accrued charges and deferred income | 492/3 | €151 | €77 | -€75 | -49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,180 | €19,089 | +€909 | +5.0% |
| Other operating charges | 640/8 | €5,889 | €5,825 | -€64 | -1.1% |
| Gross operating margin | 9900 | €48,488 | €16,661 | -€31,827 | -65.6% |
| Operating profit (loss) | 9901 | €24,419 | -€8,253 | -€32,672 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €7,459 | €1,801 | -€5,658 | -75.9% |
| Recurring financial charges | 65 | €7,459 | €1,801 | -€5,658 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €16,960 | -€10,054 | -€27,014 | |
| Income taxes | 67/77 | €5,376 | €0 | -€5,376 | -100.0% |
| Profit (loss) for the period | 9904 | €11,584 | -€10,054 | -€21,638 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,584 | -€10,054 | -€21,638 |
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 10 October 2026 via checked.be.