Jocomo: 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.
Jocomo
Largest movements
- Cash +€225,455
up €225,455 (+79.1%), from €285,148 to €510,602
mainly Net result for the year (+€288,967) and Depreciation (+€80,919)
- Receivables within one year +€102,107
up €102,107 (+121.2%), from €84,273 to €186,381
of which Trade receivables: +€74,026
- Reserves +€288,967
up €288,967 (+17.6%), from €1.6m to €1.9m
of which Distributable reserves: +€288,967
- Debts after one year -€59,492
down €59,492 (-70.2%), from €84,704 to €25,212
- Accrued charges and deferred income +€43,782
up €43,782 (+129.2%), from €33,892 to €77,674
- Trade debts +€31,737
up €31,737 (+4456.8%), from €712 to €32,449
- Gross operating margin +€80,208
up €80,208 (+11.4%), from €702,649 to €782,857
- Staff costs +€36,837
up €36,837 (+21.8%), from €168,762 to €205,599
- Taxes +€23,284
up €23,284 (+22.0%), from €105,771 to €129,055
- Depreciation -€12,138
down €12,138 (-13.0%), from €93,057 to €80,919
- Other operating charges -€9,821
down €9,821 (-11.4%), from €86,409 to €76,588
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 | €2,223,468 | €2,527,182 | +€303,714 | +13.7% |
| Fixed assets | 21/28 | €985,867 | €964,613 | -€21,255 | -2.2% |
| Tangible fixed assets | 22/27 | €983,723 | €962,469 | -€21,255 | -2.2% |
| Land and buildings | 22 | €786,213 | €757,599 | -€28,613 | -3.6% |
| Plant, machinery and equipment | 23 | €176,926 | €172,725 | -€4,201 | -2.4% |
| Furniture and vehicles | 24 | €20,585 | €32,145 | +€11,559 | +56.2% |
| Financial fixed assets | 28 | €2,144 | €2,144 | = | 0.0% |
| Current assets | 29/58 | €1,237,601 | €1,562,570 | +€324,969 | +26.3% |
| Amounts receivable after more than one year | 29 | €63,917 | €58,066 | -€5,851 | -9.2% |
| Other amounts receivable | 291 | €63,917 | €58,066 | -€5,851 | -9.2% |
| Amounts receivable within one year | 40/41 | €84,273 | €186,381 | +€102,107 | +121.2% |
| Trade receivables | 40 | €84,254 | €158,280 | +€74,026 | +87.9% |
| Other amounts receivable | 41 | €19 | €28,101 | +€28,082 | +147798.3% |
| Current investments | 50/53 | €796,154 | €796,154 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €285,148 | €510,602 | +€225,455 | +79.1% |
| Deferred charges and accrued income | 490/1 | €8,108 | €11,367 | +€3,259 | +40.2% |
| Total equity and liabilities | 10/49 | €2,223,468 | €2,527,182 | +€303,714 | +13.7% |
| Equity | 10/15 | €1,786,095 | €2,075,062 | +€288,967 | +16.2% |
| Contributions | 10/11 | €112,694 | €112,694 | = | 0.0% |
| Capital | 10 | €112,694 | €112,694 | = | 0.0% |
| Issued capital | 100 | €112,694 | €112,694 | = | 0.0% |
| Reserves | 13 | €1,643,227 | €1,932,194 | +€288,967 | +17.6% |
| Non-distributable reserves | 130/1 | €11,269 | €11,269 | = | 0.0% |
| Legal reserve | 130 | €11,269 | €11,269 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,255 | €30,255 | = | 0.0% |
| Distributable reserves | 133 | €1,601,702 | €1,890,670 | +€288,967 | +18.0% |
| Profit (loss) carried forward | 14 | €30,174 | €30,174 | = | 0.0% |
| Provisions and deferred taxes | 16 | €47,934 | €47,934 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €47,934 | €47,934 | = | 0.0% |
| Pensions and similar obligations | 160 | €47,934 | €47,934 | = | 0.0% |
| Amounts payable | 17/49 | €389,439 | €404,187 | +€14,747 | +3.8% |
| Amounts payable after more than one year | 17 | €84,704 | €25,212 | -€59,492 | -70.2% |
| Financial debts | 170/4 | €84,704 | €25,212 | -€59,492 | -70.2% |
| Amounts payable within one year | 42/48 | €270,844 | €301,301 | +€30,457 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €62,085 | €59,492 | -€2,593 | -4.2% |
| Trade debts | 44 | €712 | €32,449 | +€31,737 | +4456.8% |
| Suppliers | 440/4 | €712 | €32,449 | +€31,737 | +4456.8% |
| Taxes, remuneration and social security | 45 | €66,314 | €78,021 | +€11,707 | +17.7% |
| Taxes | 450/3 | €56,324 | €62,299 | +€5,974 | +10.6% |
| Remuneration and social security | 454/9 | €9,989 | €15,722 | +€5,733 | +57.4% |
| Other amounts payable | 47/48 | €141,733 | €131,340 | -€10,394 | -7.3% |
| Accrued charges and deferred income | 492/3 | €33,892 | €77,674 | +€43,782 | +129.2% |
| Remuneration, social security and pensions | 62 | €168,762 | €205,599 | +€36,837 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,057 | €80,919 | -€12,138 | -13.0% |
| Other operating charges | 640/8 | €86,409 | €76,588 | -€9,821 | -11.4% |
| Gross operating margin | 9900 | €702,649 | €782,857 | +€80,208 | +11.4% |
| Operating profit (loss) | 9901 | €354,422 | €419,751 | +€65,329 | +18.4% |
| Financial income | 75/76B | €1,462 | €2,273 | +€811 | +55.4% |
| Recurring financial income | 75 | €1,462 | €2,273 | +€811 | +55.4% |
| Financial charges | 65/66B | €8,019 | €4,001 | -€4,017 | -50.1% |
| Recurring financial charges | 65 | €8,019 | €4,001 | -€4,017 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €347,865 | €418,022 | +€70,157 | +20.2% |
| Income taxes | 67/77 | €105,771 | €129,055 | +€23,284 | +22.0% |
| Profit (loss) for the period | 9904 | €242,094 | €288,967 | +€46,873 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €242,094 | €288,967 | +€46,873 | +19.4% |
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 10 October 2026 via checked.be.