JOCHA: 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.
JOCHA
Largest movements
- Cash +€38,343
up €38,343 (+143.8%), from €26,670 to €65,013
mainly Net result for the year (+€99,327) and Receivables within one year (+€36,300)
- Receivables within one year -€36,300
down €36,300 (-100.0%), from €36,305 to €5
of which Trade receivables: -€36,300
- Reserves +€99,327
up €99,327 (+19.1%), from €520,945 to €620,272
- Other debts -€45,060
down €45,060 (-1.7%), from €2.6m to €2.6m
- Gross operating margin -€32,444
down €32,444 (-17.8%), from €181,862 to €149,417
- Financial charges -€25,854
down €25,854 (-93.9%), from €27,543 to €1,689
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 | €3,272,295 | €3,274,338 | +€2,043 | +0.1% |
| Fixed assets | 21/28 | €3,209,320 | €3,209,320 | = | 0.0% |
| Financial fixed assets | 28 | €3,209,320 | €3,209,320 | = | 0.0% |
| Current assets | 29/58 | €62,975 | €65,018 | +€2,043 | +3.2% |
| Amounts receivable within one year | 40/41 | €36,305 | €5 | -€36,300 | -100.0% |
| Trade receivables | 40 | €36,300 | €0 | -€36,300 | -100.0% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,670 | €65,013 | +€38,343 | +143.8% |
| Total equity and liabilities | 10/49 | €3,272,295 | €3,274,338 | +€2,043 | +0.1% |
| Equity | 10/15 | €527,145 | €626,472 | +€99,327 | +18.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €520,945 | €620,272 | +€99,327 | +19.1% |
| Distributable reserves | 133 | €520,945 | €620,272 | +€99,327 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,745,150 | €2,647,866 | -€97,284 | -3.5% |
| Amounts payable after more than one year | 17 | €17,278 | €0 | -€17,278 | -100.0% |
| Financial debts | 170/4 | €17,278 | €0 | -€17,278 | -100.0% |
| Amounts payable within one year | 42/48 | €2,727,872 | €2,647,866 | -€80,006 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €41,145 | €17,278 | -€23,867 | -58.0% |
| Financial debts | 43 | €30,036 | €15,119 | -€14,917 | -49.7% |
| Credit institutions | 430/8 | €30,036 | €15,119 | -€14,917 | -49.7% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €2,702 | €1,072 | -€1,631 | -60.3% |
| Suppliers | 440/4 | €2,702 | €1,072 | -€1,631 | -60.3% |
| Taxes, remuneration and social security | 45 | €23,635 | €29,104 | +€5,468 | +23.1% |
| Taxes | 450/3 | €23,635 | €29,104 | +€5,468 | +23.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,630,354 | €2,585,294 | -€45,060 | -1.7% |
| Other operating charges | 640/8 | €1,022 | €1,030 | +€7 | +0.7% |
| Gross operating margin | 9900 | €181,862 | €149,417 | -€32,444 | -17.8% |
| Operating profit (loss) | 9901 | €180,839 | €148,388 | -€32,452 | -17.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €27,543 | €1,689 | -€25,854 | -93.9% |
| Recurring financial charges | 65 | €27,543 | €1,689 | -€25,854 | -93.9% |
| Profit (loss) for the period before taxes | 9903 | €153,296 | €146,699 | -€6,597 | -4.3% |
| Income taxes | 67/77 | €49,105 | €47,372 | -€1,733 | -3.5% |
| Profit (loss) for the period | 9904 | €104,192 | €99,327 | -€4,865 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €104,192 | €99,327 | -€4,865 | -4.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.