JOCKAN: 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.
JOCKAN
Largest movements
- Stocks and contracts -€24,130
down €24,130 (-32.7%), from €73,679 to €49,549
- Current investments +€10,001
up €10,001 (+24.9%), from €40,188 to €50,188
- Receivables within one year +€5,512
up €5,512 (+73.0%), from €7,547 to €13,060
of which Trade receivables: +€7,212
- Tangible fixed assets -€3,755
down €3,755 (-30.8%), from €12,188 to €8,433
of which Furniture and vehicles: -€2,286
- Cash +€3,676
up €3,676 (+18.6%), from €19,776 to €23,452
mainly Stocks and contracts (+€24,130) and Tax, wage and social debts (+€3,892)
- Reserves -€5,885
down €5,885 (-9.4%), from €62,449 to €56,564
- Debts after one year -€5,100
down €5,100 (-8.6%), from €59,540 to €54,440
- Tax, wage and social debts +€3,892
up €3,892 (+35.1%), from €11,072 to €14,964
- Trade debts -€1,781
down €1,781 (-90.5%), from €1,968 to €187
- Gross operating margin +€3,953
up €3,953 (+84.2%), from -€4,693 to -€741
- Taxes -€190
down €190 (-49.9%), from €380 to €191
- Depreciation -€112
down €112 (-2.9%), from €3,867 to €3,755
- Other operating charges -€86
down €86 (-6.1%), from €1,419 to €1,333
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 | €153,638 | €144,942 | -€8,696 | -5.7% |
| Fixed assets | 21/28 | €12,448 | €8,693 | -€3,755 | -30.2% |
| Tangible fixed assets | 22/27 | €12,188 | €8,433 | -€3,755 | -30.8% |
| Plant, machinery and equipment | 23 | €5,449 | €3,980 | -€1,469 | -27.0% |
| Furniture and vehicles | 24 | €6,739 | €4,453 | -€2,286 | -33.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €141,190 | €136,250 | -€4,941 | -3.5% |
| Stocks and contracts in progress | 3 | €73,679 | €49,549 | -€24,130 | -32.7% |
| Stocks | 30/36 | €73,679 | €49,549 | -€24,130 | -32.7% |
| Amounts receivable within one year | 40/41 | €7,547 | €13,060 | +€5,512 | +73.0% |
| Trade receivables | 40 | €5,847 | €13,060 | +€7,212 | +123.3% |
| Other amounts receivable | 41 | €1,700 | - | -€1,700 | |
| Current investments | 50/53 | €40,188 | €50,188 | +€10,001 | +24.9% |
| Cash at bank and in hand | 54/58 | €19,776 | €23,452 | +€3,676 | +18.6% |
| Total equity and liabilities | 10/49 | €153,638 | €144,942 | -€8,696 | -5.7% |
| Equity | 10/15 | €81,049 | €75,164 | -€5,885 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,449 | €56,564 | -€5,885 | -9.4% |
| Distributable reserves | 133 | €62,449 | €56,564 | -€5,885 | -9.4% |
| Amounts payable | 17/49 | €72,589 | €69,778 | -€2,811 | -3.9% |
| Amounts payable after more than one year | 17 | €59,540 | €54,440 | -€5,100 | -8.6% |
| Financial debts | 170/4 | €59,540 | €54,440 | -€5,100 | -8.6% |
| Amounts payable within one year | 42/48 | €13,049 | €15,338 | +€2,289 | +17.5% |
| Trade debts | 44 | €1,968 | €187 | -€1,781 | -90.5% |
| Suppliers | 440/4 | €1,968 | €187 | -€1,781 | -90.5% |
| Taxes, remuneration and social security | 45 | €11,072 | €14,964 | +€3,892 | +35.1% |
| Taxes | 450/3 | €11,072 | €14,964 | +€3,892 | +35.1% |
| Other amounts payable | 47/48 | €9 | €188 | +€178 | +1886.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,867 | €3,755 | -€112 | -2.9% |
| Other operating charges | 640/8 | €1,419 | €1,333 | -€86 | -6.1% |
| Non-recurring operating charges | 66A | €265 | - | -€265 | |
| Gross operating margin | 9900 | -€4,693 | -€741 | +€3,953 | +84.2% |
| Operating profit (loss) | 9901 | -€10,245 | -€5,829 | +€4,416 | +43.1% |
| Financial income | 75/76B | €268 | €269 | +€1 | +0.5% |
| Recurring financial income | 75 | €268 | €269 | +€1 | +0.5% |
| Financial charges | 65/66B | €135 | €134 | -€1 | -0.5% |
| Recurring financial charges | 65 | €135 | €134 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,112 | -€5,694 | +€4,418 | +43.7% |
| Income taxes | 67/77 | €380 | €191 | -€190 | -49.9% |
| Profit (loss) for the period | 9904 | -€10,493 | -€5,885 | +€4,608 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,493 | -€5,885 | +€4,608 | +43.9% |
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 30 September 2026 via checked.be.