JOCELET: 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.
JOCELET
Largest movements
- Tangible fixed assets +€25,216
up €25,216 (+2702.7%), from €933 to €26,149
- Cash +€16,192
up €16,192 (+341.8%), from €4,737 to €20,929
mainly Debts after one year (+€17,547) and Other debts (+€8,901)
- Current investments +€4,443
new in 2025: €4,443
- Receivables within one year +€2,447
up €2,447 (+36.0%), from €6,802 to €9,249
of which Trade receivables: +€2,464
- Deferred charges and accrued income +€1,096
new in 2025: €1,096
- Debts after one year +€17,547
new in 2025: €17,547
- Other debts +€8,901
up €8,901 (+2957.2%), from €301 to €9,202
- Profit (loss) carried forward +€8,434
up €8,434 (+199.9%), from €4,220 to €12,654
- Tax, wage and social debts +€5,346
up €5,346 (+506.7%), from €1,055 to €6,401
- Trade debts +€4,901
up €4,901 (+90.7%), from €5,404 to €10,305
- Turnover -€139,981
no longer reported in 2025 (was €139,981)
- Purchases and services -€134,042
no longer reported in 2025 (was €134,042)
- Gross operating margin +€6,694
up €6,694 (+112.7%), from €5,939 to €12,633
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 | €12,980 | €62,173 | +€49,193 | +379.0% |
| Formation expenses | 20 | €508 | €305 | -€203 | -39.9% |
| Fixed assets | 21/28 | €933 | €26,149 | +€25,216 | +2702.7% |
| Tangible fixed assets | 22/27 | €933 | €26,149 | +€25,216 | +2702.7% |
| Furniture and vehicles | 24 | €933 | €26,149 | +€25,216 | +2702.7% |
| Current assets | 29/58 | €11,539 | €35,718 | +€24,179 | +209.5% |
| Amounts receivable within one year | 40/41 | €6,802 | €9,249 | +€2,447 | +36.0% |
| Trade receivables | 40 | €2,822 | €5,286 | +€2,464 | +87.3% |
| Other amounts receivable | 41 | €3,980 | €3,963 | -€17 | -0.4% |
| Current investments | 50/53 | - | €4,443 | +€4,443 | |
| Cash at bank and in hand | 54/58 | €4,737 | €20,929 | +€16,192 | +341.8% |
| Deferred charges and accrued income | 490/1 | - | €1,096 | +€1,096 | |
| Total equity and liabilities | 10/49 | €12,980 | €62,173 | +€49,193 | +379.0% |
| Equity | 10/15 | €6,220 | €14,654 | +€8,434 | +135.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,220 | €12,654 | +€8,434 | +199.9% |
| Amounts payable | 17/49 | €6,760 | €47,519 | +€40,759 | +602.9% |
| Amounts payable after more than one year | 17 | - | €17,547 | +€17,547 | |
| Financial debts | 170/4 | - | €17,547 | +€17,547 | |
| Amounts payable within one year | 42/48 | €6,760 | €29,972 | +€23,212 | +343.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,064 | +€4,064 | |
| Trade debts | 44 | €5,404 | €10,305 | +€4,901 | +90.7% |
| Suppliers | 440/4 | €5,404 | €10,305 | +€4,901 | +90.7% |
| Taxes, remuneration and social security | 45 | €1,055 | €6,401 | +€5,346 | +506.7% |
| Taxes | 450/3 | €1,055 | €6,401 | +€5,346 | +506.7% |
| Other amounts payable | 47/48 | €301 | €9,202 | +€8,901 | +2957.2% |
| Turnover | 70 | €139,981 | - | -€139,981 | |
| Goods, raw materials, services and sundry goods | 60/61 | €134,042 | - | -€134,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €558 | €1,656 | +€1,098 | +196.8% |
| Other operating charges | 640/8 | €125 | €0 | -€125 | -100.0% |
| Gross operating margin | 9900 | €5,939 | €12,633 | +€6,694 | +112.7% |
| Operating profit (loss) | 9901 | €5,256 | €10,977 | +€5,721 | +108.9% |
| Financial income | 75/76B | €99 | €2 | -€97 | -98.4% |
| Recurring financial income | 75 | €99 | €2 | -€97 | -98.4% |
| Financial charges | 65/66B | €80 | €303 | +€223 | +278.9% |
| Recurring financial charges | 65 | €80 | €303 | +€223 | +278.9% |
| Profit (loss) for the period before taxes | 9903 | €5,275 | €10,676 | +€5,401 | +102.4% |
| Income taxes | 67/77 | €1,055 | €2,242 | +€1,187 | +112.5% |
| Profit (loss) for the period | 9904 | €4,220 | €8,434 | +€4,214 | +99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,220 | €8,434 | +€4,214 | +99.8% |
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.