Joccon: 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.
Joccon
Largest movements
- Receivables within one year +€59,697
up €59,697 (+52.8%), from €113,092 to €172,789
of which Other amounts receivable: +€59,188
- Tangible fixed assets +€19,197
up €19,197 (+5.0%), from €386,937 to €406,134
of which Land and buildings: +€25,961
- Profit (loss) carried forward +€68,711
up €68,711 (+37.5%), from €182,987 to €251,698
- Debts after one year -€31,169
down €31,169 (-12.9%), from €242,543 to €211,374
- Trade debts +€28,049
up €28,049 (+511.3%), from €5,486 to €33,535
- Tax, wage and social debts +€12,323
up €12,323 (+216.3%), from €5,697 to €18,021
of which Taxes: +€8,727
- Gross operating margin +€22,639
up €22,639 (+14.8%), from €152,740 to €175,379
- Taxes +€14,622
up €14,622 (+111.6%), from €13,096 to €27,718
- Staff costs -€12,023
down €12,023 (-23.6%), from €50,855 to €38,832
- Depreciation -€4,539
down €4,539 (-12.5%), from €36,292 to €31,753
- Other operating charges +€2,183
up €2,183 (+99.8%), from €2,188 to €4,370
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 | €534,320 | €611,858 | +€77,538 | +14.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €411,937 | €431,134 | +€19,197 | +4.7% |
| Tangible fixed assets | 22/27 | €386,937 | €406,134 | +€19,197 | +5.0% |
| Land and buildings | 22 | €332,162 | €358,123 | +€25,961 | +7.8% |
| Plant, machinery and equipment | 23 | €11,181 | €13,220 | +€2,039 | +18.2% |
| Furniture and vehicles | 24 | €43,595 | €34,792 | -€8,803 | -20.2% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €122,382 | €180,724 | +€58,341 | +47.7% |
| Amounts receivable within one year | 40/41 | €113,092 | €172,789 | +€59,697 | +52.8% |
| Trade receivables | 40 | €14,280 | €14,790 | +€509 | +3.6% |
| Other amounts receivable | 41 | €98,812 | €157,999 | +€59,188 | +59.9% |
| Cash at bank and in hand | 54/58 | €9,290 | €7,935 | -€1,356 | -14.6% |
| Total equity and liabilities | 10/49 | €534,320 | €611,858 | +€77,538 | +14.5% |
| Equity | 10/15 | €245,873 | €314,584 | +€68,711 | +27.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €42,886 | €42,886 | = | 0.0% |
| Distributable reserves | 133 | €42,886 | €42,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,987 | €251,698 | +€68,711 | +37.5% |
| Amounts payable | 17/49 | €288,446 | €297,274 | +€8,828 | +3.1% |
| Amounts payable after more than one year | 17 | €242,543 | €211,374 | -€31,169 | -12.9% |
| Financial debts | 170/4 | €242,543 | €211,374 | -€31,169 | -12.9% |
| Amounts payable within one year | 42/48 | €42,352 | €82,724 | +€40,372 | +95.3% |
| Current portion of amounts payable after more than one year | 42 | €31,169 | €31,169 | = | 0.0% |
| Trade debts | 44 | €5,486 | €33,535 | +€28,049 | +511.3% |
| Suppliers | 440/4 | €5,486 | €33,535 | +€28,049 | +511.3% |
| Taxes, remuneration and social security | 45 | €5,697 | €18,021 | +€12,323 | +216.3% |
| Taxes | 450/3 | €1,535 | €10,262 | +€8,727 | +568.4% |
| Remuneration and social security | 454/9 | €4,162 | €7,759 | +€3,597 | +86.4% |
| Accrued charges and deferred income | 492/3 | €3,552 | €3,176 | -€376 | -10.6% |
| Non-recurring operating income | 76A | €10,452 | €800 | -€9,652 | -92.3% |
| Remuneration, social security and pensions | 62 | €50,855 | €38,832 | -€12,023 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,292 | €31,753 | -€4,539 | -12.5% |
| Other operating charges | 640/8 | €2,188 | €4,370 | +€2,183 | +99.8% |
| Gross operating margin | 9900 | €152,740 | €175,379 | +€22,639 | +14.8% |
| Operating profit (loss) | 9901 | €63,405 | €100,423 | +€37,019 | +58.4% |
| Financial charges | 65/66B | €5,148 | €3,995 | -€1,153 | -22.4% |
| Recurring financial charges | 65 | €5,148 | €3,995 | -€1,153 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €58,257 | €96,428 | +€38,172 | +65.5% |
| Income taxes | 67/77 | €13,096 | €27,718 | +€14,622 | +111.6% |
| Profit (loss) for the period | 9904 | €45,161 | €68,711 | +€23,550 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,161 | €68,711 | +€23,550 | +52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.