JOCHIEF Management: 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.
JOCHIEF Management
Largest movements
- Cash -€6,536
down €6,536 (-4.4%), from €148,843 to €142,306
mainly Contributions, distributions and other (-€113,362) and Tax, wage and social debts (-€12,123)
- Receivables within one year -€2,983
down €2,983 (-90.0%), from €3,316 to €333
of which Other amounts receivable: -€2,274
- Tangible fixed assets +€1,798
up €1,798 (+1,245%), from €144 to €1,943
- Other debts +€58,278
up €58,278, from €0 to €58,278
- Reserves -€55,084
down €55,084 (-43.3%), from €127,084 to €72,000
- Tax, wage and social debts -€12,123
down €12,123 (-51.5%), from €23,541 to €11,418
- Trade debts +€1,818
up €1,818 (+168%), from €1,082 to €2,899
- Gross operating margin +€3,551
up €3,551 (+5.0%), from €70,660 to €74,211
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 | €153,107 | €145,595 | -€7,511 | -4.9% |
| Fixed assets | 21/28 | €204 | €2,003 | +€1,798 | +880% |
| Tangible fixed assets | 22/27 | €144 | €1,943 | +€1,798 | +1,245% |
| Furniture and vehicles | 24 | €144 | €1,943 | +€1,798 | +1,245% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €152,902 | €143,593 | -€9,310 | -6.1% |
| Amounts receivable within one year | 40/41 | €3,316 | €333 | -€2,983 | -90.0% |
| Trade receivables | 40 | €709 | €0 | -€709 | -100% |
| Other amounts receivable | 41 | €2,607 | €333 | -€2,274 | -87.2% |
| Cash at bank and in hand | 54/58 | €148,843 | €142,306 | -€6,536 | -4.4% |
| Deferred charges and accrued income | 490/1 | €743 | €953 | +€210 | +28.2% |
| Total equity and liabilities | 10/49 | €153,107 | €145,595 | -€7,511 | -4.9% |
| Equity | 10/15 | €128,484 | €73,000 | -€55,484 | -43.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €127,084 | €72,000 | -€55,084 | -43.3% |
| Distributable reserves | 133 | €127,084 | €72,000 | -€55,084 | -43.3% |
| Profit (loss) carried forward | 14 | €400 | €0 | -€400 | -100% |
| Amounts payable | 17/49 | €24,623 | €72,595 | +€47,972 | +195% |
| Amounts payable within one year | 42/48 | €24,623 | €72,595 | +€47,972 | +195% |
| Trade debts | 44 | €1,082 | €2,899 | +€1,818 | +168% |
| Suppliers | 440/4 | €1,082 | €2,899 | +€1,818 | +168% |
| Taxes, remuneration and social security | 45 | €23,541 | €11,418 | -€12,123 | -51.5% |
| Taxes | 450/3 | €23,541 | €11,418 | -€12,123 | -51.5% |
| Other amounts payable | 47/48 | €0 | €58,278 | +€58,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €409 | -€268 | -39.6% |
| Other operating charges | 640/8 | €583 | €925 | +€342 | +58.6% |
| Gross operating margin | 9900 | €70,660 | €74,211 | +€3,551 | +5.0% |
| Operating profit (loss) | 9901 | €69,400 | €72,877 | +€3,478 | +5.0% |
| Financial income | 75/76B | €126 | €80 | -€46 | -36.4% |
| Recurring financial income | 75 | €126 | €80 | -€46 | -36.4% |
| Financial charges | 65/66B | €97 | €88 | -€9 | -9.0% |
| Recurring financial charges | 65 | €97 | €88 | -€9 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €69,429 | €72,869 | +€3,440 | +5.0% |
| Income taxes | 67/77 | €14,345 | €14,991 | +€646 | +4.5% |
| Profit (loss) for the period | 9904 | €55,084 | €57,878 | +€2,794 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,084 | €57,878 | +€2,794 | +5.1% |
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 25 October 2026 via checked.be.