JOCON: 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.
JOCON
Largest movements
- Receivables within one year +€44,179
up €44,179 (+9.3%), from €473,800 to €517,979
of which Other amounts receivable: +€32,512
- Tangible fixed assets -€33,672
down €33,672 (-3.2%), from €1.0m to €1.0m
of which Land and buildings: -€33,333
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€16,572
down €16,572 (-43.9%), from €37,784 to €21,212
- Taxes -€3,699
down €3,699 (-100.0%), from €3,699 to €0
- Financial charges +€533
up €533 (+226.8%), from €235 to €768
- Financial income +€456
up €456 (+3.4%), from €13,345 to €13,801
- Other operating charges +€446
up €446 (+5.4%), from €8,265 to €8,711
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 | €1,531,040 | €1,537,319 | +€6,279 | +0.4% |
| Fixed assets | 21/28 | €1,045,086 | €1,011,414 | -€33,672 | -3.2% |
| Tangible fixed assets | 22/27 | €1,045,086 | €1,011,414 | -€33,672 | -3.2% |
| Land and buildings | 22 | €1,044,375 | €1,011,042 | -€33,333 | -3.2% |
| Furniture and vehicles | 24 | €711 | €372 | -€339 | -47.7% |
| Current assets | 29/58 | €485,954 | €525,906 | +€39,951 | +8.2% |
| Amounts receivable within one year | 40/41 | €473,800 | €517,979 | +€44,179 | +9.3% |
| Trade receivables | 40 | €4,085 | €15,752 | +€11,667 | +285.6% |
| Other amounts receivable | 41 | €469,715 | €502,227 | +€32,512 | +6.9% |
| Cash at bank and in hand | 54/58 | €10,820 | €6,593 | -€4,227 | -39.1% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,334 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,531,040 | €1,537,319 | +€6,279 | +0.4% |
| Equity | 10/15 | €1,524,760 | €1,516,622 | -€8,138 | -0.5% |
| Contributions | 10/11 | €1,500,900 | €1,500,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,860 | €15,722 | -€8,138 | -34.1% |
| Amounts payable | 17/49 | €6,280 | €20,698 | +€14,418 | +229.6% |
| Amounts payable within one year | 42/48 | €6,280 | €20,698 | +€14,418 | +229.6% |
| Trade debts | 44 | €1,280 | €5,128 | +€3,848 | +300.6% |
| Suppliers | 440/4 | €1,280 | €5,128 | +€3,848 | +300.6% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,000 | €15,569 | +€10,569 | +211.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,672 | €33,672 | = | 0.0% |
| Other operating charges | 640/8 | €8,265 | €8,711 | +€446 | +5.4% |
| Gross operating margin | 9900 | €37,784 | €21,212 | -€16,572 | -43.9% |
| Operating profit (loss) | 9901 | -€4,152 | -€21,171 | -€17,019 | -409.9% |
| Financial income | 75/76B | €13,345 | €13,801 | +€456 | +3.4% |
| Recurring financial income | 75 | €13,345 | €13,801 | +€456 | +3.4% |
| Financial charges | 65/66B | €235 | €768 | +€533 | +226.8% |
| Recurring financial charges | 65 | €235 | €768 | +€533 | +226.8% |
| Profit (loss) for the period before taxes | 9903 | €8,958 | -€8,138 | -€17,096 | |
| Income taxes | 67/77 | €3,699 | €0 | -€3,699 | -100.0% |
| Profit (loss) for the period | 9904 | €5,259 | -€8,138 | -€13,397 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,259 | -€8,138 | -€13,397 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.