Jochems: 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.
Jochems
Largest movements
- Cash +€138,731
up €138,731 (+158%), from €87,995 to €226,725
mainly Net result for the year (+€94,046) and Receivables within one year (+€23,208)
- Receivables within one year -€23,208
down €23,208 (-100.0%), from €23,214 to €6
of which Trade receivables: -€23,214
- Tangible fixed assets -€10,389
down €10,389 (-24.6%), from €42,232 to €31,843
of which Furniture and vehicles: -€10,207
- Reserves +€94,046
up €94,046 (+87.3%), from €107,771 to €201,817
- Tax, wage and social debts +€13,293
up €13,293 (+31.0%), from €42,833 to €56,126
- Gross operating margin -€17,715
down €17,715 (-11.7%), from €150,894 to €133,179
- Taxes -€3,674
down €3,674 (-11.4%), from €32,194 to €28,521
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.
Derived cash bridge
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 | €154,659 | €261,630 | +€106,971 | +69.2% |
| Fixed assets | 21/28 | €42,232 | €31,843 | -€10,389 | -24.6% |
| Tangible fixed assets | 22/27 | €42,232 | €31,843 | -€10,389 | -24.6% |
| Plant, machinery and equipment | 23 | €751 | €569 | -€182 | -24.2% |
| Furniture and vehicles | 24 | €41,482 | €31,274 | -€10,207 | -24.6% |
| Current assets | 29/58 | €112,427 | €229,787 | +€117,360 | +104% |
| Amounts receivable within one year | 40/41 | €23,214 | €6 | -€23,208 | -100.0% |
| Trade receivables | 40 | €23,214 | - | -€23,214 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €87,995 | €226,725 | +€138,731 | +158% |
| Deferred charges and accrued income | 490/1 | €1,218 | €3,056 | +€1,838 | +151% |
| Total equity and liabilities | 10/49 | €154,659 | €261,630 | +€106,971 | +69.2% |
| Equity | 10/15 | €109,771 | €203,817 | +€94,046 | +85.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €107,771 | €201,817 | +€94,046 | +87.3% |
| Distributable reserves | 133 | €107,771 | €201,817 | +€94,046 | +87.3% |
| Amounts payable | 17/49 | €44,888 | €57,813 | +€12,925 | +28.8% |
| Amounts payable within one year | 42/48 | €44,888 | €57,813 | +€12,925 | +28.8% |
| Trade debts | 44 | €702 | €473 | -€229 | -32.6% |
| Suppliers | 440/4 | €702 | €473 | -€229 | -32.6% |
| Taxes, remuneration and social security | 45 | €42,833 | €56,126 | +€13,293 | +31.0% |
| Taxes | 450/3 | €42,833 | €56,126 | +€13,293 | +31.0% |
| Other amounts payable | 47/48 | €1,354 | €1,214 | -€140 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,541 | €10,389 | +€848 | +8.9% |
| Other operating charges | 640/8 | €1,318 | €474 | -€843 | -64.0% |
| Gross operating margin | 9900 | €150,894 | €133,179 | -€17,715 | -11.7% |
| Operating profit (loss) | 9901 | €140,035 | €122,316 | -€17,719 | -12.7% |
| Financial income | 75/76B | €0 | €329 | +€329 | +3,291,700% |
| Recurring financial income | 75 | €0 | €329 | +€329 | +3,291,700% |
| Financial charges | 65/66B | €70 | €78 | +€8 | +11.5% |
| Recurring financial charges | 65 | €70 | €78 | +€8 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €139,965 | €122,567 | -€17,398 | -12.4% |
| Income taxes | 67/77 | €32,194 | €28,521 | -€3,674 | -11.4% |
| Profit (loss) for the period | 9904 | €107,771 | €94,046 | -€13,724 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €107,771 | €94,046 | -€13,724 | -12.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.