JOCHAN: 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.
JOCHAN
Largest movements
- Cash +€50,481
up €50,481 (+146.3%), from €34,512 to €84,992
mainly Net result for the year (+€34,894) and Depreciation (+€27,940)
- Tangible fixed assets -€27,940
down €27,940 (-4.5%), from €617,445 to €589,505
of which Land and buildings: -€24,971
- Receivables within one year -€18,333
down €18,333 (-53.9%), from €34,013 to €15,680
of which Trade receivables: -€18,196
- Reserves +€34,894
up €34,894 (+15.2%), from €228,910 to €263,803
- Debts after one year -€30,578
down €30,578 (-7.4%), from €415,597 to €385,019
- Gross operating margin +€11,720
up €11,720 (+8.6%), from €136,597 to €148,317
- Taxes +€3,353
up €3,353 (+30.3%), from €11,085 to €14,438
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 | €715,489 | €722,034 | +€6,545 | +0.9% |
| Fixed assets | 21/28 | €646,965 | €619,025 | -€27,940 | -4.3% |
| Tangible fixed assets | 22/27 | €617,445 | €589,505 | -€27,940 | -4.5% |
| Land and buildings | 22 | €609,276 | €584,305 | -€24,971 | -4.1% |
| Furniture and vehicles | 24 | €8,169 | €5,200 | -€2,969 | -36.3% |
| Financial fixed assets | 28 | €29,519 | €29,519 | = | 0.0% |
| Current assets | 29/58 | €68,524 | €103,009 | +€34,485 | +50.3% |
| Amounts receivable within one year | 40/41 | €34,013 | €15,680 | -€18,333 | -53.9% |
| Trade receivables | 40 | €33,876 | €15,680 | -€18,196 | -53.7% |
| Other amounts receivable | 41 | €137 | - | -€137 | |
| Cash at bank and in hand | 54/58 | €34,512 | €84,992 | +€50,481 | +146.3% |
| Deferred charges and accrued income | 490/1 | - | €2,337 | +€2,337 | |
| Total equity and liabilities | 10/49 | €715,489 | €722,034 | +€6,545 | +0.9% |
| Equity | 10/15 | €244,461 | €279,354 | +€34,894 | +14.3% |
| Contributions | 10/11 | €15,551 | €15,551 | = | 0.0% |
| Reserves | 13 | €228,910 | €263,803 | +€34,894 | +15.2% |
| Distributable reserves | 133 | €228,910 | €263,803 | +€34,894 | +15.2% |
| Amounts payable | 17/49 | €471,028 | €442,680 | -€28,349 | -6.0% |
| Amounts payable after more than one year | 17 | €415,597 | €385,019 | -€30,578 | -7.4% |
| Financial debts | 170/4 | €415,597 | €385,019 | -€30,578 | -7.4% |
| Amounts payable within one year | 42/48 | €55,415 | €57,645 | +€2,230 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €28,728 | €28,978 | +€250 | +0.9% |
| Financial debts | 43 | €4,036 | €7,023 | +€2,987 | +74.0% |
| Credit institutions | 430/8 | €4,036 | €7,023 | +€2,987 | +74.0% |
| Trade debts | 44 | €2,515 | €5,057 | +€2,542 | +101.1% |
| Suppliers | 440/4 | €2,515 | €5,057 | +€2,542 | +101.1% |
| Taxes, remuneration and social security | 45 | €20,136 | €16,587 | -€3,549 | -17.6% |
| Taxes | 450/3 | €16,135 | €13,569 | -€2,566 | -15.9% |
| Remuneration and social security | 454/9 | €4,002 | €3,018 | -€984 | -24.6% |
| Accrued charges and deferred income | 492/3 | €16 | €16 | -€1 | -4.0% |
| Remuneration, social security and pensions | 62 | €54,891 | €56,139 | +€1,248 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,792 | €27,940 | +€148 | +0.5% |
| Other operating charges | 640/8 | €4,776 | €4,871 | +€95 | +2.0% |
| Gross operating margin | 9900 | €136,597 | €148,317 | +€11,720 | +8.6% |
| Operating profit (loss) | 9901 | €49,138 | €59,367 | +€10,229 | +20.8% |
| Financial income | 75/76B | €41 | €355 | +€314 | +766.1% |
| Recurring financial income | 75 | €41 | €355 | +€314 | +766.1% |
| Financial charges | 65/66B | €11,293 | €10,390 | -€903 | -8.0% |
| Recurring financial charges | 65 | €11,293 | €10,390 | -€903 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €37,886 | €49,331 | +€11,445 | +30.2% |
| Income taxes | 67/77 | €11,085 | €14,438 | +€3,353 | +30.3% |
| Profit (loss) for the period | 9904 | €26,802 | €34,894 | +€8,092 | +30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €26,802 | €34,894 | +€8,092 | +30.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.