JoCaTex: 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.
JoCaTex
Largest movements
- Cash -€23,153
down €23,153 (-71.4%), from €32,416 to €9,263
mainly Other debts (-€16,747) and Receivables within one year (-€16,489)
- Receivables within one year +€16,489
up €16,489 (+106.1%), from €15,540 to €32,029
of which Trade receivables: +€17,840
- Tangible fixed assets -€3,207
down €3,207 (-22.7%), from €14,135 to €10,928
of which Plant, machinery and equipment: -€2,683
- Other debts -€16,747
down €16,747 (-42.0%), from €39,860 to €23,113
- Reserves +€9,594
up €9,594 (+64.1%), from €14,976 to €24,570
- Trade debts -€6,333
down €6,333 (-80.8%), from €7,833 to €1,500
- Tax, wage and social debts +€3,774
up €3,774 (+132407.7%), from €3 to €3,776
- Gross operating margin -€8,480
down €8,480 (-33.7%), from €25,143 to €16,663
- Depreciation -€1,496
down €1,496 (-28.3%), from €5,282 to €3,786
- Taxes -€1,316
down €1,316 (-33.1%), from €3,970 to €2,655
- Other operating charges -€284
down €284 (-34.3%), from €828 to €544
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 | €63,172 | €53,460 | -€9,712 | -15.4% |
| Fixed assets | 21/28 | €14,868 | €11,461 | -€3,407 | -22.9% |
| Intangible fixed assets | 21 | €733 | €533 | -€200 | -27.3% |
| Tangible fixed assets | 22/27 | €14,135 | €10,928 | -€3,207 | -22.7% |
| Plant, machinery and equipment | 23 | €11,223 | €8,540 | -€2,683 | -23.9% |
| Furniture and vehicles | 24 | €2,912 | €2,388 | -€524 | -18.0% |
| Current assets | 29/58 | €48,304 | €41,999 | -€6,305 | -13.1% |
| Amounts receivable within one year | 40/41 | €15,540 | €32,029 | +€16,489 | +106.1% |
| Trade receivables | 40 | €12,843 | €30,684 | +€17,840 | +138.9% |
| Other amounts receivable | 41 | €2,697 | €1,345 | -€1,351 | -50.1% |
| Cash at bank and in hand | 54/58 | €32,416 | €9,263 | -€23,153 | -71.4% |
| Deferred charges and accrued income | 490/1 | €348 | €708 | +€360 | +103.4% |
| Total equity and liabilities | 10/49 | €63,172 | €53,460 | -€9,712 | -15.4% |
| Equity | 10/15 | €15,476 | €25,070 | +€9,594 | +62.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €14,976 | €24,570 | +€9,594 | +64.1% |
| Distributable reserves | 133 | €14,976 | €24,570 | +€9,594 | +64.1% |
| Amounts payable | 17/49 | €47,696 | €28,390 | -€19,306 | -40.5% |
| Amounts payable within one year | 42/48 | €47,696 | €28,390 | -€19,306 | -40.5% |
| Trade debts | 44 | €7,833 | €1,500 | -€6,333 | -80.8% |
| Suppliers | 440/4 | €7,833 | €1,500 | -€6,333 | -80.8% |
| Taxes, remuneration and social security | 45 | €3 | €3,776 | +€3,774 | +132407.7% |
| Taxes | 450/3 | €3 | €3,776 | +€3,774 | +132407.7% |
| Other amounts payable | 47/48 | €39,860 | €23,113 | -€16,747 | -42.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,282 | €3,786 | -€1,496 | -28.3% |
| Other operating charges | 640/8 | €828 | €544 | -€284 | -34.3% |
| Gross operating margin | 9900 | €25,143 | €16,663 | -€8,480 | -33.7% |
| Operating profit (loss) | 9901 | €19,033 | €12,334 | -€6,699 | -35.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €85 | -€1 | -1.2% |
| Recurring financial charges | 65 | €86 | €85 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €18,947 | €12,248 | -€6,698 | -35.4% |
| Income taxes | 67/77 | €3,970 | €2,655 | -€1,316 | -33.1% |
| Profit (loss) for the period | 9904 | €14,976 | €9,594 | -€5,383 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,976 | €9,594 | -€5,383 | -35.9% |
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 30 September 2026 via checked.be.