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
- Tangible fixed assets -€83,019
down €83,019 (-7.9%), from €1.0m to €963,816
of which Plant, machinery and equipment: -€43,000
- Debts after one year -€83,688
down €83,688 (-10.7%), from €785,319 to €701,631
- Financial income -€1.2m
down €1.2m (-99.0%), from €1.2m to €12,471
- Taxes -€7,364
down €7,364 (-49.3%), from €14,948 to €7,583
- Other operating charges -€5,089
down €5,089 (-51.3%), from €9,918 to €4,829
- Gross operating margin +€3,350
up €3,350 (+3.0%), from €112,194 to €115,544
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 | €2,356,751 | €2,280,639 | -€76,113 | -3.2% |
| Fixed assets | 21/28 | €1,793,085 | €1,710,066 | -€83,019 | -4.6% |
| Tangible fixed assets | 22/27 | €1,046,835 | €963,816 | -€83,019 | -7.9% |
| Land and buildings | 22 | €703,196 | €663,177 | -€40,019 | -5.7% |
| Plant, machinery and equipment | 23 | €48,017 | €5,017 | -€43,000 | -89.6% |
| Other tangible fixed assets | 26 | €295,623 | €295,623 | = | 0.0% |
| Financial fixed assets | 28 | €746,250 | €746,250 | = | 0.0% |
| Current assets | 29/58 | €563,666 | €570,572 | +€6,906 | +1.2% |
| Amounts receivable within one year | 40/41 | €343,746 | €350,195 | +€6,449 | +1.9% |
| Other amounts receivable | 41 | €343,746 | €350,195 | +€6,449 | +1.9% |
| Current investments | 50/53 | €0 | - | -€0 | |
| Cash at bank and in hand | 54/58 | €219,920 | €216,383 | -€3,537 | -1.6% |
| Deferred charges and accrued income | 490/1 | - | €3,994 | +€3,994 | |
| Total equity and liabilities | 10/49 | €2,356,751 | €2,280,639 | -€76,113 | -3.2% |
| Equity | 10/15 | €1,459,052 | €1,481,802 | +€22,750 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,440,452 | €1,462,452 | +€22,000 | +1.5% |
| Distributable reserves | 133 | €1,440,452 | €1,462,452 | +€22,000 | +1.5% |
| Profit (loss) carried forward | 14 | - | €750 | +€750 | |
| Amounts payable | 17/49 | €897,700 | €798,836 | -€98,863 | -11.0% |
| Amounts payable after more than one year | 17 | €785,319 | €701,631 | -€83,688 | -10.7% |
| Financial debts | 170/4 | €785,319 | €701,631 | -€83,688 | -10.7% |
| Amounts payable within one year | 42/48 | €112,380 | €97,206 | -€15,175 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €82,549 | €83,688 | +€1,140 | +1.4% |
| Trade debts | 44 | €11,366 | €1,125 | -€10,241 | -90.1% |
| Suppliers | 440/4 | €11,366 | €1,125 | -€10,241 | -90.1% |
| Taxes, remuneration and social security | 45 | €12,448 | €6,300 | -€6,148 | -49.4% |
| Taxes | 450/3 | €12,448 | €6,300 | -€6,148 | -49.4% |
| Other amounts payable | 47/48 | €6,017 | €6,092 | +€75 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,642 | €83,019 | +€377 | +0.5% |
| Other operating charges | 640/8 | €9,918 | €4,829 | -€5,089 | -51.3% |
| Gross operating margin | 9900 | €112,194 | €115,544 | +€3,350 | +3.0% |
| Operating profit (loss) | 9901 | €19,634 | €27,696 | +€8,062 | +41.1% |
| Financial income | 75/76B | €1,241,892 | €12,471 | -€1.2m | -99.0% |
| Recurring financial income | 75 | €1,241,892 | €12,471 | -€1.2m | -99.0% |
| Financial charges | 65/66B | €10,954 | €9,834 | -€1,120 | -10.2% |
| Recurring financial charges | 65 | €10,954 | €9,834 | -€1,120 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €1,250,573 | €30,334 | -€1.2m | -97.6% |
| Income taxes | 67/77 | €14,948 | €7,583 | -€7,364 | -49.3% |
| Profit (loss) for the period | 9904 | €1,235,625 | €22,750 | -€1.2m | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,235,625 | €22,750 | -€1.2m | -98.2% |
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.