JOCHMANS: 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.
What changed
JOCHMANS
NACE 47.761, Retail sale of flowers, plants, seeds and fertilisers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€107,127
2024 · €109,038-€1,911
Equity
€561,961
2024 · €454,834+€107,127
Cash
€158,049
2024 · €121,528+€36,522
Balance sheet total
€1.7m
2024 · €2.0m-€299,898
Largest movements
Assets
- Receivables within one year -€470,416
down €470,416 (-79.8%), from €589,708 to €119,293
of which Trade receivables: -€470,350
- Stocks and contracts +€101,359
up €101,359 (+82.0%), from €123,598 to €224,957
- Cash +€36,522
up €36,522 (+30.1%), from €121,528 to €158,049
mainly Receivables within one year (+€470,416) and Net result for the year (+€107,127)
Equity and liabilities
- Trade debts -€414,778
no longer reported in 2025 (was €414,778)
- Profit (loss) carried forward +€107,127
up €107,127 (+38.7%), from €276,602 to €383,729
Income statement
- Gross operating margin +€6,864
up €6,864 (+2.8%), from €242,974 to €249,838
- Depreciation +€6,624
up €6,624 (+13.4%), from €49,512 to €56,136
- Staff costs +€2,889
up €2,889 (+41.3%), from €6,993 to €9,882
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.
Result 2024
€109,038
Gross operating margin
+€6,864
Staff costs
-€2,889
Depreciation
-€6,624
Other operating charges
+€1,019
Financial income
-€1,406
Financial charges
-€407
Taxes
+€1,531
Result 2025
€107,127
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.
From operations
+€121,585
Investment
-€86,829
Financing
+€1,766
Cash 2024
€121,528
From operations (derived)
+€121,585
Net result for the year
+€107,127
Depreciation
+€56,136
Stocks and contracts
-€101,359
Receivables within one year
+€470,416
Deferred charges and accrued income
-€1,944
Trade debts
-€414,778
Tax, wage and social debts
-€2,297
Other debts
+€7,934
Accrued charges and deferred income
+€350
Investment (derived)
-€86,829
Investment in fixed assets (net)
-€86,829
Financing
+€1,766
Debts after one year
-€2,184
Current portion of long-term debt
+€3,950
Cash 2025
€158,049
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,042,669 | €1,742,771 | -€299,898 | -14.7% |
| Fixed assets | 21/28 | €1,207,582 | €1,238,275 | +€30,693 | +2.5% |
| Tangible fixed assets | 22/27 | €1,180,214 | €1,200,571 | +€20,357 | +1.7% |
| Land and buildings | 22 | €1,135,579 | €1,169,853 | +€34,274 | +3.0% |
| Plant, machinery and equipment | 23 | €234 | - | -€234 | |
| Furniture and vehicles | 24 | €40,446 | €27,562 | -€12,883 | -31.9% |
| Other tangible fixed assets | 26 | €3,957 | €3,156 | -€800 | -20.2% |
| Financial fixed assets | 28 | €27,368 | €37,704 | +€10,336 | +37.8% |
| Current assets | 29/58 | €835,086 | €504,496 | -€330,591 | -39.6% |
| Stocks and contracts in progress | 3 | €123,598 | €224,957 | +€101,359 | +82.0% |
| Stocks | 30/36 | €123,598 | €224,957 | +€101,359 | +82.0% |
| Amounts receivable within one year | 40/41 | €589,708 | €119,293 | -€470,416 | -79.8% |
| Trade receivables | 40 | €581,604 | €111,255 | -€470,350 | -80.9% |
| Other amounts receivable | 41 | €8,104 | €8,038 | -€66 | -0.8% |
| Cash at bank and in hand | 54/58 | €121,528 | €158,049 | +€36,522 | +30.1% |
| Deferred charges and accrued income | 490/1 | €253 | €2,197 | +€1,944 | +768.9% |
| Total equity and liabilities | 10/49 | €2,042,669 | €1,742,771 | -€299,898 | -14.7% |
| Equity | 10/15 | €454,834 | €561,961 | +€107,127 | +23.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €116,732 | €116,732 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,629 | €8,629 | = | 0.0% |
| Legal reserve | 130 | €8,629 | €8,629 | = | 0.0% |
| Distributable reserves | 133 | €108,104 | €108,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,602 | €383,729 | +€107,127 | +38.7% |
| Amounts payable | 17/49 | €1,587,835 | €1,180,810 | -€407,025 | -25.6% |
| Amounts payable after more than one year | 17 | €546,433 | €544,250 | -€2,184 | -0.4% |
| Financial debts | 170/4 | €546,433 | €544,250 | -€2,184 | -0.4% |
| Amounts payable within one year | 42/48 | €1,035,024 | €629,832 | -€405,191 | -39.1% |
| Current portion of amounts payable after more than one year | 42 | €430,961 | €434,910 | +€3,950 | +0.9% |
| Trade debts | 44 | €414,778 | - | -€414,778 | |
| Suppliers | 440/4 | €414,778 | - | -€414,778 | |
| Taxes, remuneration and social security | 45 | €14,229 | €11,932 | -€2,297 | -16.1% |
| Taxes | 450/3 | €8,063 | €6,260 | -€1,803 | -22.4% |
| Remuneration and social security | 454/9 | €6,166 | €5,672 | -€494 | -8.0% |
| Other amounts payable | 47/48 | €175,056 | €182,990 | +€7,934 | +4.5% |
| Accrued charges and deferred income | 492/3 | €6,378 | €6,728 | +€350 | +5.5% |
| Remuneration, social security and pensions | 62 | €6,993 | €9,882 | +€2,889 | +41.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,512 | €56,136 | +€6,624 | +13.4% |
| Other operating charges | 640/8 | €4,468 | €3,449 | -€1,019 | -22.8% |
| Gross operating margin | 9900 | €242,974 | €249,838 | +€6,864 | +2.8% |
| Operating profit (loss) | 9901 | €182,000 | €180,371 | -€1,629 | -0.9% |
| Financial income | 75/76B | €2,676 | €1,271 | -€1,406 | -52.5% |
| Recurring financial income | 75 | €2,676 | €1,271 | -€1,406 | -52.5% |
| Financial charges | 65/66B | €36,810 | €37,217 | +€407 | +1.1% |
| Recurring financial charges | 65 | €36,810 | €36,337 | -€473 | -1.3% |
| Non-recurring financial charges | 66B | - | €880 | +€880 | |
| Profit (loss) for the period before taxes | 9903 | €147,866 | €144,425 | -€3,441 | -2.3% |
| Income taxes | 67/77 | €38,829 | €37,298 | -€1,531 | -3.9% |
| Profit (loss) for the period | 9904 | €109,038 | €107,127 | -€1,911 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,038 | €107,127 | -€1,911 | -1.8% |
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 29 September 2026 via checked.be.