JOCKEN: 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.
JOCKEN
Largest movements
- Cash -€11,146
down €11,146 (-43.2%), from €25,794 to €14,648
mainly Accrued charges and deferred income (-€7,172) and Tax, wage and social debts (-€5,982)
- Receivables within one year +€4,601
up €4,601 (+1,152%), from €399 to €5,000
- Stocks and contracts -€3,500
down €3,500 (-11.8%), from €29,750 to €26,250
of which Contracts in progress: -€29,750
- Tangible fixed assets -€740
down €740 (-14.3%), from €5,177 to €4,438
- Trade debts +€7,783
up €7,783 (+2,797%), from €278 to €8,061
- Accrued charges and deferred income -€7,172
down €7,172 (-98.6%), from €7,275 to €103
- Tax, wage and social debts -€5,982
down €5,982 (-88.3%), from €6,772 to €789
- Debts after one year -€5,000
down €5,000 (-20.0%), from €25,000 to €20,000
- Profit (loss) carried forward -€3,432
new in 2025: -€3,432
- Gross operating margin -€17,870
down €17,870, from €15,750 to -€2,121
- Taxes -€4,601
down €4,601 (-100.0%), from €4,601 to €0
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 | €61,360 | €50,901 | -€10,460 | -17.0% |
| Fixed assets | 21/28 | €5,417 | €4,677 | -€740 | -13.7% |
| Tangible fixed assets | 22/27 | €5,177 | €4,438 | -€740 | -14.3% |
| Land and buildings | 22 | €5,177 | €4,438 | -€740 | -14.3% |
| Financial fixed assets | 28 | €239 | €239 | = | 0.0% |
| Current assets | 29/58 | €55,944 | €46,224 | -€9,720 | -17.4% |
| Stocks and contracts in progress | 3 | €29,750 | €26,250 | -€3,500 | -11.8% |
| Stocks | 30/36 | - | €26,250 | +€26,250 | |
| Contracts in progress | 37 | €29,750 | €0 | -€29,750 | -100% |
| Amounts receivable within one year | 40/41 | €399 | €5,000 | +€4,601 | +1,152% |
| Other amounts receivable | 41 | €399 | €5,000 | +€4,601 | +1,152% |
| Cash at bank and in hand | 54/58 | €25,794 | €14,648 | -€11,146 | -43.2% |
| Deferred charges and accrued income | 490/1 | - | €326 | +€326 | |
| Total equity and liabilities | 10/49 | €61,360 | €50,901 | -€10,460 | -17.0% |
| Equity | 10/15 | €20,731 | €17,299 | -€3,432 | -16.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €14,534 | €14,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €275 | €275 | = | 0.0% |
| Reserves not available under the articles | 1311 | €275 | €275 | = | 0.0% |
| Distributable reserves | 133 | €14,259 | €14,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,432 | -€3,432 | |
| Amounts payable | 17/49 | €40,629 | €33,601 | -€7,028 | -17.3% |
| Amounts payable after more than one year | 17 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Financial debts | 170/4 | €25,000 | €20,000 | -€5,000 | -20.0% |
| Amounts payable within one year | 42/48 | €8,354 | €13,498 | +€5,144 | +61.6% |
| Trade debts | 44 | €278 | €8,061 | +€7,783 | +2,797% |
| Suppliers | 440/4 | €278 | €8,061 | +€7,783 | +2,797% |
| Taxes, remuneration and social security | 45 | €6,772 | €789 | -€5,982 | -88.3% |
| Taxes | 450/3 | €6,772 | €789 | -€5,982 | -88.3% |
| Other amounts payable | 47/48 | €1,304 | €4,648 | +€3,344 | +256% |
| Accrued charges and deferred income | 492/3 | €7,275 | €103 | -€7,172 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €740 | €740 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €527 | +€14 | +2.8% |
| Gross operating margin | 9900 | €15,750 | -€2,121 | -€17,870 | |
| Operating profit (loss) | 9901 | €14,497 | -€3,388 | -€17,885 | |
| Financial charges | 65/66B | €38 | €44 | +€6 | +16.6% |
| Recurring financial charges | 65 | €38 | €44 | +€6 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €14,459 | -€3,432 | -€17,891 | |
| Income taxes | 67/77 | €4,601 | €0 | -€4,601 | -100.0% |
| Profit (loss) for the period | 9904 | €9,859 | -€3,432 | -€13,290 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,859 | -€3,432 | -€13,290 |
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 19 October 2026 via checked.be.