JOCOMINUS: 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.
JOCOMINUS
Largest movements
- Cash +€12,002
up €12,002 (+49.1%), from €24,421 to €36,424
mainly Trade debts (+€17,384) and Depreciation (+€2,742)
- Receivables within one year +€7,025
up €7,025 (+54.2%), from €12,969 to €19,995
of which Trade receivables: +€8,798
- Tangible fixed assets -€2,742
down €2,742 (-65.1%), from €4,215 to €1,472
of which Furniture and vehicles: -€1,493
- Trade debts +€17,384
up €17,384 (+63.1%), from €27,545 to €44,929
- Profit (loss) carried forward -€2,114
down €2,114 (-69.4%), from €3,044 to €930
- Tax, wage and social debts +€1,360
up €1,360 (+27.7%), from €4,910 to €6,270
of which Remuneration and social security: +€1,512
- Staff costs +€24,246
up €24,246 (+219%), from €11,072 to €35,318
- Gross operating margin -€5,102
down €5,102 (-10.1%), from €50,695 to €45,593
- Taxes -€3,764
down €3,764 (-99.8%), from €3,770 to €6
- Other operating charges -€600
down €600 (-6.9%), from €8,758 to €8,158
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 | €43,862 | €60,261 | +€16,400 | +37.4% |
| Fixed assets | 21/28 | €4,215 | €1,472 | -€2,742 | -65.1% |
| Tangible fixed assets | 22/27 | €4,215 | €1,472 | -€2,742 | -65.1% |
| Plant, machinery and equipment | 23 | €1,354 | €104 | -€1,250 | -92.3% |
| Furniture and vehicles | 24 | €2,861 | €1,368 | -€1,493 | -52.2% |
| Current assets | 29/58 | €39,647 | €58,789 | +€19,142 | +48.3% |
| Stocks and contracts in progress | 3 | €1,895 | €2,000 | +€105 | +5.6% |
| Stocks | 30/36 | €1,895 | €2,000 | +€105 | +5.6% |
| Amounts receivable within one year | 40/41 | €12,969 | €19,995 | +€7,025 | +54.2% |
| Trade receivables | 40 | €994 | €9,792 | +€8,798 | +885% |
| Other amounts receivable | 41 | €11,976 | €10,203 | -€1,773 | -14.8% |
| Cash at bank and in hand | 54/58 | €24,421 | €36,424 | +€12,002 | +49.1% |
| Deferred charges and accrued income | 490/1 | €362 | €371 | +€9 | +2.5% |
| Total equity and liabilities | 10/49 | €43,862 | €60,261 | +€16,400 | +37.4% |
| Equity | 10/15 | €9,244 | €7,130 | -€2,114 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,044 | €930 | -€2,114 | -69.4% |
| Amounts payable | 17/49 | €34,617 | €53,131 | +€18,513 | +53.5% |
| Amounts payable within one year | 42/48 | €34,492 | €53,100 | +€18,609 | +54.0% |
| Trade debts | 44 | €27,545 | €44,929 | +€17,384 | +63.1% |
| Suppliers | 440/4 | €27,545 | €44,929 | +€17,384 | +63.1% |
| Taxes, remuneration and social security | 45 | €4,910 | €6,270 | +€1,360 | +27.7% |
| Taxes | 450/3 | €3,967 | €3,815 | -€152 | -3.8% |
| Remuneration and social security | 454/9 | €943 | €2,455 | +€1,512 | +160% |
| Other amounts payable | 47/48 | €2,037 | €1,901 | -€136 | -6.7% |
| Accrued charges and deferred income | 492/3 | €126 | €30 | -€95 | -75.8% |
| Remuneration, social security and pensions | 62 | €11,072 | €35,318 | +€24,246 | +219% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,992 | €2,742 | -€250 | -8.4% |
| Other operating charges | 640/8 | €8,758 | €8,158 | -€600 | -6.9% |
| Gross operating margin | 9900 | €50,695 | €45,593 | -€5,102 | -10.1% |
| Operating profit (loss) | 9901 | €27,872 | -€625 | -€28,498 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €1,893 | €1,482 | -€410 | -21.7% |
| Recurring financial charges | 65 | €1,893 | €1,482 | -€410 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €25,982 | -€2,107 | -€28,089 | |
| Income taxes | 67/77 | €3,770 | €6 | -€3,764 | -99.8% |
| Profit (loss) for the period | 9904 | €22,212 | -€2,114 | -€24,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,212 | -€2,114 | -€24,325 |
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 13 October 2026 via checked.be.