JOCIN: 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.
JOCIN
Largest movements
- Cash -€28,888
down €28,888 (-26.0%), from €111,019 to €82,131
mainly Debts after one year (-€35,742) and Investment in fixed assets (net) (-€19,287)
- Debts after one year -€35,742
down €35,742 (-9.0%), from €395,102 to €359,360
- Other operating charges -€64,659
down €64,659 (-83.6%), from €77,370 to €12,711
- Write-downs -€14,868
down €14,868 (-100.0%), from €14,868 to €0
- Gross operating margin +€11,014
up €11,014 (+21.6%), from €50,995 to €62,008
- Financial charges +€8,182
up €8,182 (+85.5%), from €9,566 to €17,748
- Depreciation +€8,168
up €8,168 (+45.2%), from €18,065 to €26,232
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 | €914,476 | €879,132 | -€35,343 | -3.9% |
| Fixed assets | 21/28 | €801,662 | €794,717 | -€6,945 | -0.9% |
| Tangible fixed assets | 22/27 | €801,662 | €794,717 | -€6,945 | -0.9% |
| Land and buildings | 22 | €801,662 | €794,717 | -€6,945 | -0.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €112,814 | €84,415 | -€28,398 | -25.2% |
| Amounts receivable within one year | 40/41 | €274 | €0 | -€274 | -100.0% |
| Trade receivables | 40 | €274 | €0 | -€274 | -100.0% |
| Cash at bank and in hand | 54/58 | €111,019 | €82,131 | -€28,888 | -26.0% |
| Deferred charges and accrued income | 490/1 | €1,521 | €2,284 | +€763 | +50.2% |
| Total equity and liabilities | 10/49 | €914,476 | €879,132 | -€35,343 | -3.9% |
| Equity | 10/15 | €463,148 | €468,265 | +€5,118 | +1.1% |
| Contributions | 10/11 | €27,239 | €27,239 | = | 0.0% |
| Reserves | 13 | €471,808 | €471,808 | = | 0.0% |
| Distributable reserves | 133 | €471,808 | €471,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,899 | -€30,782 | +€5,118 | +14.3% |
| Amounts payable | 17/49 | €451,328 | €410,867 | -€40,461 | -9.0% |
| Amounts payable after more than one year | 17 | €395,102 | €359,360 | -€35,742 | -9.0% |
| Financial debts | 170/4 | €395,102 | €359,360 | -€35,742 | -9.0% |
| Amounts payable within one year | 42/48 | €51,660 | €50,548 | -€1,112 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €34,704 | €35,742 | +€1,037 | +3.0% |
| Trade debts | 44 | - | €144 | +€144 | |
| Suppliers | 440/4 | - | €144 | +€144 | |
| Taxes, remuneration and social security | 45 | €210 | €200 | -€10 | -4.7% |
| Taxes | 450/3 | €210 | €200 | -€10 | -4.7% |
| Other amounts payable | 47/48 | €16,745 | €14,462 | -€2,283 | -13.6% |
| Accrued charges and deferred income | 492/3 | €4,566 | €959 | -€3,607 | -79.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,065 | €26,232 | +€8,168 | +45.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,868 | €0 | -€14,868 | -100.0% |
| Other operating charges | 640/8 | €77,370 | €12,711 | -€64,659 | -83.6% |
| Gross operating margin | 9900 | €50,995 | €62,008 | +€11,014 | +21.6% |
| Operating profit (loss) | 9901 | -€59,308 | €23,065 | +€82,373 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €9,566 | €17,748 | +€8,182 | +85.5% |
| Recurring financial charges | 65 | €9,566 | €17,748 | +€8,182 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | -€68,874 | €5,318 | +€74,191 | |
| Income taxes | 67/77 | €210 | €200 | -€10 | -4.7% |
| Profit (loss) for the period | 9904 | -€69,084 | €5,118 | +€74,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,084 | €5,118 | +€74,201 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.