JOCHEMS BEHEER: 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 BEHEER
Largest movements
- Receivables after one year -€152,671
down €152,671 (-21.8%), from €699,265 to €546,594
- Receivables within one year +€47,444
up €47,444 (+52.8%), from €89,782 to €137,226
of which Other amounts receivable: +€53,049
- Cash +€35,532
up €35,532 (+55.3%), from €64,310 to €99,843
mainly Receivables after one year (+€152,671) and Depreciation (+€46,456)
- Tangible fixed assets -€27,456
down €27,456 (-3.8%), from €716,150 to €688,693
of which Land and buildings: -€43,750
- Reserves -€36,600
down €36,600 (-3.0%), from €1.2m to €1.2m
of which Distributable reserves: -€36,600
- Debts after one year -€22,826
down €22,826 (-8.7%), from €262,123 to €239,297
- Tax, wage and social debts -€20,453
down €20,453 (-95.8%), from €21,353 to €900
of which Taxes: -€14,240
- Gross operating margin -€228,417
down €228,417 (-68.6%), from €332,816 to €104,399
- Staff costs -€66,593
down €66,593, from €60,916 to -€5,676
- Taxes -€43,361
down €43,361 (-73.2%), from €59,240 to €15,879
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 | €1,569,507 | €1,472,356 | -€97,151 | -6.2% |
| Fixed assets | 21/28 | €716,150 | €688,693 | -€27,456 | -3.8% |
| Tangible fixed assets | 22/27 | €716,150 | €688,693 | -€27,456 | -3.8% |
| Land and buildings | 22 | €716,150 | €672,400 | -€43,750 | -6.1% |
| Plant, machinery and equipment | 23 | - | €16,293 | +€16,293 | |
| Current assets | 29/58 | €853,357 | €783,662 | -€69,695 | -8.2% |
| Amounts receivable after more than one year | 29 | €699,265 | €546,594 | -€152,671 | -21.8% |
| Other amounts receivable | 291 | €699,265 | €546,594 | -€152,671 | -21.8% |
| Amounts receivable within one year | 40/41 | €89,782 | €137,226 | +€47,444 | +52.8% |
| Trade receivables | 40 | €5,605 | - | -€5,605 | |
| Other amounts receivable | 41 | €84,177 | €137,226 | +€53,049 | +63.0% |
| Cash at bank and in hand | 54/58 | €64,310 | €99,843 | +€35,532 | +55.3% |
| Total equity and liabilities | 10/49 | €1,569,507 | €1,472,356 | -€97,151 | -6.2% |
| Equity | 10/15 | €1,243,211 | €1,206,693 | -€36,518 | -2.9% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,211,494 | €1,174,894 | -€36,600 | -3.0% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €1,180,494 | €1,143,894 | -€36,600 | -3.1% |
| Profit (loss) carried forward | 14 | €717 | €798 | +€82 | +11.4% |
| Amounts payable | 17/49 | €326,296 | €265,663 | -€60,633 | -18.6% |
| Amounts payable after more than one year | 17 | €262,123 | €239,297 | -€22,826 | -8.7% |
| Financial debts | 170/4 | €262,123 | €239,297 | -€22,826 | -8.7% |
| Amounts payable within one year | 42/48 | €64,173 | €26,366 | -€37,807 | -58.9% |
| Current portion of amounts payable after more than one year | 42 | €22,667 | €22,826 | +€159 | +0.7% |
| Trade debts | 44 | €8,039 | €2,471 | -€5,568 | -69.3% |
| Suppliers | 440/4 | €8,039 | €1,844 | -€6,195 | -77.1% |
| Bills of exchange payable | 441 | - | €627 | +€627 | |
| Taxes, remuneration and social security | 45 | €21,353 | €900 | -€20,453 | -95.8% |
| Taxes | 450/3 | €15,140 | €900 | -€14,240 | -94.1% |
| Remuneration and social security | 454/9 | €6,213 | - | -€6,213 | |
| Other amounts payable | 47/48 | €12,115 | €170 | -€11,945 | -98.6% |
| Remuneration, social security and pensions | 62 | €60,916 | -€5,676 | -€66,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,198 | €46,456 | +€258 | +0.6% |
| Other operating charges | 640/8 | €12,415 | €11,635 | -€780 | -6.3% |
| Gross operating margin | 9900 | €332,816 | €104,399 | -€228,417 | -68.6% |
| Operating profit (loss) | 9901 | €213,286 | €51,984 | -€161,302 | -75.6% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €5,642 | €2,647 | -€2,995 | -53.1% |
| Recurring financial charges | 65 | €5,642 | €2,647 | -€2,995 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €207,644 | €49,360 | -€158,283 | -76.2% |
| Income taxes | 67/77 | €59,240 | €15,879 | -€43,361 | -73.2% |
| Profit (loss) for the period | 9904 | €148,404 | €33,482 | -€114,922 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €148,404 | €33,482 | -€114,922 | -77.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.