JOCLA: 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.
JOCLA
Largest movements
- Cash +€23,198
up €23,198 (+34.4%), from €67,417 to €90,615
mainly Depreciation (+€9,227) and Trade debts (+€6,674)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€8,033
down €8,033 (-12.9%), from €62,296 to €54,263
- Depreciation -€882
down €882 (-8.7%), from €10,109 to €9,227
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 | €1,272,768 | €1,286,739 | +€13,971 | +1.1% |
| Fixed assets | 21/28 | €1,120,351 | €1,111,124 | -€9,227 | -0.8% |
| Tangible fixed assets | 22/27 | €1,120,351 | €1,111,124 | -€9,227 | -0.8% |
| Land and buildings | 22 | €1,120,351 | €1,111,124 | -€9,227 | -0.8% |
| Current assets | 29/58 | €152,417 | €175,615 | +€23,198 | +15.2% |
| Amounts receivable within one year | 40/41 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 41 | €85,000 | €85,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,417 | €90,615 | +€23,198 | +34.4% |
| Total equity and liabilities | 10/49 | €1,272,768 | €1,286,739 | +€13,971 | +1.1% |
| Equity | 10/15 | €634,685 | €640,900 | +€6,215 | +1.0% |
| Contributions | 10/11 | €520,000 | €520,000 | = | 0.0% |
| Capital | 10 | €520,000 | €520,000 | = | 0.0% |
| Issued capital | 100 | €520,000 | €520,000 | = | 0.0% |
| Reserves | 13 | €75,340 | €75,340 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €52,000 | €52,000 | = | 0.0% |
| Legal reserve | 130 | €52,000 | €52,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,340 | €23,340 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €39,345 | €45,560 | +€6,215 | +15.8% |
| Amounts payable | 17/49 | €638,083 | €645,839 | +€7,756 | +1.2% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,083 | €41,839 | +€7,756 | +22.8% |
| Trade debts | 44 | €2,083 | €8,757 | +€6,674 | +320.4% |
| Suppliers | 440/4 | €2,083 | €8,757 | +€6,674 | +320.4% |
| Taxes, remuneration and social security | 45 | €11,000 | €11,000 | = | 0.0% |
| Taxes | 450/3 | €9,000 | €9,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €21,000 | €22,083 | +€1,083 | +5.2% |
| Accrued charges and deferred income | 492/3 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,109 | €9,227 | -€882 | -8.7% |
| Other operating charges | 640/8 | €8,606 | €8,757 | +€151 | +1.7% |
| Gross operating margin | 9900 | €62,296 | €54,263 | -€8,033 | -12.9% |
| Operating profit (loss) | 9901 | €43,581 | €36,279 | -€7,302 | -16.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €30,064 | €30,064 | = | 0.0% |
| Recurring financial charges | 65 | €30,064 | €30,064 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €13,518 | €6,215 | -€7,303 | -54.0% |
| Profit (loss) for the period | 9904 | €13,518 | €6,215 | -€7,303 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,518 | €6,215 | -€7,303 | -54.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.