JOCOOL: 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.
JOCOOL
Largest movements
- Cash -€7,269
down €7,269 (-9.2%), from €79,438 to €72,169
mainly Trade debts (-€26,753) and Debts after one year (-€10,969)
- Tangible fixed assets -€5,817
down €5,817 (-17.8%), from €32,594 to €26,778
of which Furniture and vehicles: -€7,310
- Trade debts -€26,753
down €26,753 (-64.1%), from €41,751 to €14,998
- Reserves +€25,000
new in 2024: €25,000
- Debts after one year -€10,969
down €10,969 (-66.8%), from €16,432 to €5,463
- Other debts +€3,965
up €3,965 (+78.5%), from €5,049 to €9,014
- Tax, wage and social debts -€2,423
down €2,423 (-72.0%), from €3,365 to €941
of which Taxes: -€3,271
- Gross operating margin -€25,021
down €25,021 (-27.6%), from €90,568 to €65,547
- Staff costs +€10,814
up €10,814 (+412.1%), from €2,624 to €13,438
- Taxes -€1,567
down €1,567 (-10.2%), from €15,440 to €13,873
- Depreciation +€1,083
up €1,083 (+12.6%), from €8,594 to €9,677
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,142 | €137,084 | -€12,058 | -8.1% |
| Fixed assets | 21/28 | €32,594 | €27,378 | -€5,217 | -16.0% |
| Tangible fixed assets | 22/27 | €32,594 | €26,778 | -€5,817 | -17.8% |
| Plant, machinery and equipment | 23 | €1,590 | €3,083 | +€1,493 | +93.9% |
| Furniture and vehicles | 24 | €31,004 | €23,694 | -€7,310 | -23.6% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €116,547 | €109,706 | -€6,841 | -5.9% |
| Amounts receivable within one year | 40/41 | €36,029 | €36,033 | +€4 | 0.0% |
| Trade receivables | 40 | €12,433 | €9,552 | -€2,880 | -23.2% |
| Other amounts receivable | 41 | €23,596 | €26,480 | +€2,884 | +12.2% |
| Cash at bank and in hand | 54/58 | €79,438 | €72,169 | -€7,269 | -9.2% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,505 | +€425 | +39.3% |
| Total equity and liabilities | 10/49 | €149,142 | €137,084 | -€12,058 | -8.1% |
| Equity | 10/15 | €64,091 | €89,938 | +€25,848 | +40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €61,091 | €61,938 | +€848 | +1.4% |
| Amounts payable | 17/49 | €85,051 | €47,146 | -€37,906 | -44.6% |
| Amounts payable after more than one year | 17 | €16,432 | €5,463 | -€10,969 | -66.8% |
| Financial debts | 170/4 | €16,432 | €5,463 | -€10,969 | -66.8% |
| Amounts payable within one year | 42/48 | €68,619 | €41,682 | -€26,937 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €18,454 | €16,729 | -€1,725 | -9.3% |
| Trade debts | 44 | €41,751 | €14,998 | -€26,753 | -64.1% |
| Suppliers | 440/4 | €41,751 | €14,998 | -€26,753 | -64.1% |
| Taxes, remuneration and social security | 45 | €3,365 | €941 | -€2,423 | -72.0% |
| Taxes | 450/3 | €3,271 | - | -€3,271 | |
| Remuneration and social security | 454/9 | €93 | €941 | +€848 | +908.5% |
| Other amounts payable | 47/48 | €5,049 | €9,014 | +€3,965 | +78.5% |
| Remuneration, social security and pensions | 62 | €2,624 | €13,438 | +€10,814 | +412.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,594 | €9,677 | +€1,083 | +12.6% |
| Other operating charges | 640/8 | €348 | €317 | -€31 | -9.0% |
| Gross operating margin | 9900 | €90,568 | €65,547 | -€25,021 | -27.6% |
| Operating profit (loss) | 9901 | €79,002 | €42,116 | -€36,886 | -46.7% |
| Financial income | 75/76B | €32 | €153 | +€121 | +383.2% |
| Recurring financial income | 75 | €32 | €153 | +€121 | +383.2% |
| Financial charges | 65/66B | €2,504 | €2,548 | +€45 | +1.8% |
| Recurring financial charges | 65 | €2,504 | €2,548 | +€45 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €76,530 | €39,720 | -€36,810 | -48.1% |
| Income taxes | 67/77 | €15,440 | €13,873 | -€1,567 | -10.2% |
| Profit (loss) for the period | 9904 | €61,091 | €25,848 | -€35,243 | -57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,091 | €25,848 | -€35,243 | -57.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.