JOCHEMS: 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.
JOCHEMS
Largest movements
- Tangible fixed assets -€14,237
down €14,237 (-41.1%), from €34,675 to €20,438
of which Furniture and vehicles: -€9,779
- Receivables within one year +€7,616
up €7,616 (+24333.3%), from €31 to €7,648
of which Trade receivables: +€7,616
- Cash +€5,413
up €5,413 (+4.4%), from €123,537 to €128,950
mainly Net result for the year (+€27,455) and Depreciation (+€15,592)
- Stocks and contracts -€2,803
down €2,803 (-4.3%), from €65,272 to €62,469
- Reserves -€18,545
down €18,545 (-13.2%), from €140,249 to €121,704
of which Distributable reserves: -€18,545
- Trade debts +€6,793
up €6,793 (+43.6%), from €15,576 to €22,369
- Other debts +€5,832
up €5,832 (+17.5%), from €33,293 to €39,125
- Gross operating margin -€10,524
down €10,524 (-15.6%), from €67,460 to €56,936
- Taxes -€3,459
down €3,459 (-20.0%), from €17,252 to €13,793
- Depreciation +€1,735
up €1,735 (+12.5%), from €13,857 to €15,592
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 | €227,401 | €223,503 | -€3,898 | -1.7% |
| Fixed assets | 21/28 | €34,675 | €20,438 | -€14,237 | -41.1% |
| Tangible fixed assets | 22/27 | €34,675 | €20,438 | -€14,237 | -41.1% |
| Land and buildings | 22 | €782 | €391 | -€391 | -50.0% |
| Plant, machinery and equipment | 23 | €12,392 | €9,153 | -€3,239 | -26.1% |
| Furniture and vehicles | 24 | €14,766 | €4,987 | -€9,779 | -66.2% |
| Other tangible fixed assets | 26 | €6,735 | €5,908 | -€827 | -12.3% |
| Current assets | 29/58 | €192,726 | €203,065 | +€10,339 | +5.4% |
| Stocks and contracts in progress | 3 | €65,272 | €62,469 | -€2,803 | -4.3% |
| Stocks | 30/36 | €65,272 | €62,469 | -€2,803 | -4.3% |
| Amounts receivable within one year | 40/41 | €31 | €7,648 | +€7,616 | +24333.3% |
| Trade receivables | 40 | €31 | €7,648 | +€7,616 | +24333.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €123,537 | €128,950 | +€5,413 | +4.4% |
| Deferred charges and accrued income | 490/1 | €3,886 | €3,999 | +€113 | +2.9% |
| Total equity and liabilities | 10/49 | €227,401 | €223,503 | -€3,898 | -1.7% |
| Equity | 10/15 | €158,849 | €140,304 | -€18,545 | -11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €140,249 | €121,704 | -€18,545 | -13.2% |
| Tax-exempt reserves | 132 | €4,741 | €4,741 | = | 0.0% |
| Distributable reserves | 133 | €135,508 | €116,963 | -€18,545 | -13.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,552 | €83,199 | +€14,647 | +21.4% |
| Amounts payable within one year | 42/48 | €68,552 | €83,199 | +€14,647 | +21.4% |
| Trade debts | 44 | €15,576 | €22,369 | +€6,793 | +43.6% |
| Suppliers | 440/4 | €15,576 | €22,369 | +€6,793 | +43.6% |
| Taxes, remuneration and social security | 45 | €19,683 | €21,705 | +€2,022 | +10.3% |
| Taxes | 450/3 | €19,683 | €21,705 | +€2,022 | +10.3% |
| Other amounts payable | 47/48 | €33,293 | €39,125 | +€5,832 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,857 | €15,592 | +€1,735 | +12.5% |
| Other operating charges | 640/8 | €986 | €946 | -€40 | -4.0% |
| Gross operating margin | 9900 | €67,460 | €56,936 | -€10,524 | -15.6% |
| Operating profit (loss) | 9901 | €52,616 | €40,397 | -€12,219 | -23.2% |
| Financial income | 75/76B | €516 | €1,022 | +€507 | +98.2% |
| Recurring financial income | 75 | €516 | €1,022 | +€507 | +98.2% |
| Financial charges | 65/66B | €161 | €171 | +€11 | +6.5% |
| Recurring financial charges | 65 | €161 | €171 | +€11 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €52,971 | €41,248 | -€11,723 | -22.1% |
| Income taxes | 67/77 | €17,252 | €13,793 | -€3,459 | -20.0% |
| Profit (loss) for the period | 9904 | €35,719 | €27,455 | -€8,264 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,719 | €27,455 | -€8,264 | -23.1% |
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 5 October 2026 via checked.be.