JOCOMOTION: 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.
JOCOMOTION
Largest movements
- Receivables within one year -€7,404
down €7,404 (-35.8%), from €20,696 to €13,292
of which Trade receivables: -€6,255
- Cash -€2,558
no longer reported in 2025 (was €2,558)
mainly Net result for the year (-€13,169) and Debts after one year (-€2,540)
- Profit (loss) carried forward -€13,169
down €13,169 (-26.4%), from -€49,858 to -€63,027
- Trade debts +€6,045
up €6,045 (+272.9%), from €2,215 to €8,260
- Debts after one year -€2,540
down €2,540 (-37.2%), from €6,822 to €4,283
- Other debts -€1,764
down €1,764 (-6.1%), from €28,741 to €26,976
- Tax, wage and social debts +€1,208
up €1,208 (+22.9%), from €5,271 to €6,479
of which Remuneration and social security: +€1,859
- Gross operating margin -€12,414
down €12,414, from €5,827 to -€6,587
- Other operating charges +€2,852
up €2,852 (+736.3%), from €387 to €3,239
- Financial charges +€413
up €413 (+22.3%), from €1,857 to €2,270
- Depreciation +€128
up €128 (+15.9%), from €807 to €935
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 | €24,928 | €14,981 | -€9,947 | -39.9% |
| Fixed assets | 21/28 | €928 | €1,124 | +€196 | +21.1% |
| Tangible fixed assets | 22/27 | €928 | €1,124 | +€196 | +21.1% |
| Plant, machinery and equipment | 23 | €679 | €804 | +€125 | +18.4% |
| Furniture and vehicles | 24 | €250 | €321 | +€71 | +28.5% |
| Current assets | 29/58 | €24,000 | €13,857 | -€10,143 | -42.3% |
| Amounts receivable within one year | 40/41 | €20,696 | €13,292 | -€7,404 | -35.8% |
| Trade receivables | 40 | €19,548 | €13,292 | -€6,255 | -32.0% |
| Other amounts receivable | 41 | €1,149 | - | -€1,149 | |
| Cash at bank and in hand | 54/58 | €2,558 | - | -€2,558 | |
| Deferred charges and accrued income | 490/1 | €746 | €564 | -€181 | -24.3% |
| Total equity and liabilities | 10/49 | €24,928 | €14,981 | -€9,947 | -39.9% |
| Equity | 10/15 | -€21,453 | -€34,622 | -€13,169 | -61.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,805 | €9,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €9,805 | €9,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,858 | -€63,027 | -€13,169 | -26.4% |
| Amounts payable | 17/49 | €46,381 | €49,603 | +€3,222 | +6.9% |
| Amounts payable after more than one year | 17 | €6,822 | €4,283 | -€2,540 | -37.2% |
| Financial debts | 170/4 | €6,822 | €4,283 | -€2,540 | -37.2% |
| Amounts payable within one year | 42/48 | €39,558 | €45,320 | +€5,762 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €2,518 | €2,540 | +€22 | +0.9% |
| Financial debts | 43 | €814 | €1,065 | +€251 | +30.9% |
| Credit institutions | 430/8 | €814 | €1,065 | +€251 | +30.9% |
| Trade debts | 44 | €2,215 | €8,260 | +€6,045 | +272.9% |
| Suppliers | 440/4 | €2,215 | €8,260 | +€6,045 | +272.9% |
| Taxes, remuneration and social security | 45 | €5,271 | €6,479 | +€1,208 | +22.9% |
| Taxes | 450/3 | €5,271 | €4,620 | -€651 | -12.4% |
| Remuneration and social security | 454/9 | €0 | €1,859 | +€1,859 | |
| Other amounts payable | 47/48 | €28,741 | €26,976 | -€1,764 | -6.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €935 | +€128 | +15.9% |
| Other operating charges | 640/8 | €387 | €3,239 | +€2,852 | +736.3% |
| Gross operating margin | 9900 | €5,827 | -€6,587 | -€12,414 | |
| Operating profit (loss) | 9901 | €4,633 | -€10,761 | -€15,394 | |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €1,857 | €2,270 | +€413 | +22.3% |
| Recurring financial charges | 65 | €1,857 | €2,270 | +€413 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €2,776 | -€13,028 | -€15,804 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €2,636 | -€13,169 | -€15,805 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,636 | -€13,169 | -€15,805 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.