JOCO LTD: 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.
JOCO LTD
Largest movements
- Cash +€15,386
up €15,386 (+21.9%), from €70,246 to €85,632
mainly Net result for the year (+€13,499) and Receivables after one year (+€9,873)
- Receivables after one year -€9,873
down €9,873 (-69.5%), from €14,210 to €4,337
- Receivables within one year +€8,595
up €8,595 (+172.8%), from €4,973 to €13,568
of which Other amounts receivable: +€12,491
- Stocks and contracts -€6,076
down €6,076 (-32.7%), from €18,599 to €12,523
- Tangible fixed assets +€4,698
up €4,698 (+86.5%), from €5,433 to €10,131
of which Other tangible fixed assets: +€5,190
- Profit (loss) carried forward +€13,499
up €13,499 (+14.5%), from -€93,321 to -€79,821
- Debts after one year -€9,000
down €9,000 (-6.8%), from €132,000 to €123,000
- Other debts +€4,651
up €4,651 (+727.4%), from €639 to €5,291
- Trade debts +€3,540
up €3,540 (+1055.5%), from €335 to €3,876
- Gross operating margin -€33,921
down €33,921 (-68.5%), from €49,514 to €15,593
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 | €115,354 | €128,147 | +€12,793 | +11.1% |
| Fixed assets | 21/28 | €5,733 | €10,431 | +€4,698 | +81.9% |
| Tangible fixed assets | 22/27 | €5,433 | €10,131 | +€4,698 | +86.5% |
| Plant, machinery and equipment | 23 | - | €523 | +€523 | |
| Furniture and vehicles | 24 | €1,935 | €920 | -€1,015 | -52.4% |
| Other tangible fixed assets | 26 | €3,498 | €8,688 | +€5,190 | +148.4% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €109,621 | €117,716 | +€8,094 | +7.4% |
| Amounts receivable after more than one year | 29 | €14,210 | €4,337 | -€9,873 | -69.5% |
| Other amounts receivable | 291 | €14,210 | €4,337 | -€9,873 | -69.5% |
| Stocks and contracts in progress | 3 | €18,599 | €12,523 | -€6,076 | -32.7% |
| Stocks | 30/36 | €18,599 | €12,523 | -€6,076 | -32.7% |
| Amounts receivable within one year | 40/41 | €4,973 | €13,568 | +€8,595 | +172.8% |
| Trade receivables | 40 | €4,016 | €120 | -€3,896 | -97.0% |
| Other amounts receivable | 41 | €957 | €13,448 | +€12,491 | +1304.7% |
| Cash at bank and in hand | 54/58 | €70,246 | €85,632 | +€15,386 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,593 | €1,656 | +€63 | +4.0% |
| Total equity and liabilities | 10/49 | €115,354 | €128,147 | +€12,793 | +11.1% |
| Equity | 10/15 | -€17,621 | -€4,121 | +€13,499 | +76.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,321 | -€79,821 | +€13,499 | +14.5% |
| Amounts payable | 17/49 | €132,975 | €132,268 | -€707 | -0.5% |
| Amounts payable after more than one year | 17 | €132,000 | €123,000 | -€9,000 | -6.8% |
| Financial debts | 170/4 | €132,000 | €123,000 | -€9,000 | -6.8% |
| Amounts payable within one year | 42/48 | €975 | €9,268 | +€8,293 | +850.7% |
| Financial debts | 43 | - | €102 | +€102 | |
| Credit institutions | 430/8 | - | €102 | +€102 | |
| Trade debts | 44 | €335 | €3,876 | +€3,540 | +1055.5% |
| Suppliers | 440/4 | €335 | €3,876 | +€3,540 | +1055.5% |
| Other amounts payable | 47/48 | €639 | €5,291 | +€4,651 | +727.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,229 | €2,292 | +€63 | +2.8% |
| Other operating charges | 640/8 | €688 | €750 | +€62 | +9.0% |
| Gross operating margin | 9900 | €49,514 | €15,593 | -€33,921 | -68.5% |
| Operating profit (loss) | 9901 | €46,596 | €12,551 | -€34,045 | -73.1% |
| Financial income | 75/76B | €885 | €1,077 | +€192 | +21.7% |
| Recurring financial income | 75 | €885 | €1,077 | +€192 | +21.7% |
| Financial charges | 65/66B | €224 | €129 | -€95 | -42.5% |
| Recurring financial charges | 65 | €224 | €129 | -€95 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €47,257 | €13,499 | -€33,758 | -71.4% |
| Profit (loss) for the period | 9904 | €47,257 | €13,499 | -€33,758 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,257 | €13,499 | -€33,758 | -71.4% |
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 29 September 2026 via checked.be.