JOCOR: 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.
JOCOR
Largest movements
- Deferred charges and accrued income -€5,116
down €5,116 (-37.3%), from €13,715 to €8,599
- Cash +€4,717
up €4,717 (+61.8%), from €7,631 to €12,348
mainly Other debts (+€5,733) and Deferred charges and accrued income (+€5,116)
- Tangible fixed assets -€2,440
down €2,440 (-10.5%), from €23,142 to €20,702
of which Other tangible fixed assets: -€1,878
- Receivables within one year +€797
up €797 (+6.6%), from €11,999 to €12,797
of which Trade receivables: +€500
- Other debts +€5,733
up €5,733 (+45.2%), from €12,679 to €18,413
- Trade debts -€3,662
down €3,662 (-59.0%), from €6,207 to €2,545
- Reserves +€3,358
up €3,358 (+55.2%), from €6,082 to €9,440
- Debts after one year -€2,987
down €2,987 (-100.0%), from €2,987 to €0
- Tax, wage and social debts -€2,301
down €2,301 (-55.6%), from €4,138 to €1,837
- Gross operating margin +€5,141
up €5,141 (+68.3%), from €7,528 to €12,670
- Depreciation -€1,774
down €1,774 (-42.1%), from €4,214 to €2,440
- Taxes +€1,528
up €1,528 (+81.1%), from €1,884 to €3,412
- Other operating charges +€602
up €602 (+53.2%), from €1,130 to €1,732
- Financial charges -€244
down €244 (-20.6%), from €1,185 to €941
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 | €56,487 | €54,446 | -€2,042 | -3.6% |
| Fixed assets | 21/28 | €23,142 | €20,702 | -€2,440 | -10.5% |
| Tangible fixed assets | 22/27 | €23,142 | €20,702 | -€2,440 | -10.5% |
| Plant, machinery and equipment | 23 | €1,765 | €1,203 | -€562 | -31.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €21,377 | €19,499 | -€1,878 | -8.8% |
| Current assets | 29/58 | €33,345 | €33,744 | +€398 | +1.2% |
| Amounts receivable within one year | 40/41 | €11,999 | €12,797 | +€797 | +6.6% |
| Trade receivables | 40 | €9,500 | €10,000 | +€500 | +5.3% |
| Other amounts receivable | 41 | €2,499 | €2,797 | +€297 | +11.9% |
| Cash at bank and in hand | 54/58 | €7,631 | €12,348 | +€4,717 | +61.8% |
| Deferred charges and accrued income | 490/1 | €13,715 | €8,599 | -€5,116 | -37.3% |
| Total equity and liabilities | 10/49 | €56,487 | €54,446 | -€2,042 | -3.6% |
| Equity | 10/15 | €23,897 | €28,040 | +€4,144 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,082 | €9,440 | +€3,358 | +55.2% |
| Distributable reserves | 133 | €6,082 | €9,440 | +€3,358 | +55.2% |
| Profit (loss) carried forward | 14 | -€785 | €0 | +€785 | |
| Amounts payable | 17/49 | €32,591 | €26,405 | -€6,186 | -19.0% |
| Amounts payable after more than one year | 17 | €2,987 | €0 | -€2,987 | -100.0% |
| Financial debts | 170/4 | €2,987 | €0 | -€2,987 | -100.0% |
| Amounts payable within one year | 42/48 | €28,980 | €25,781 | -€3,199 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €5,077 | €2,987 | -€2,090 | -41.2% |
| Financial debts | 43 | €879 | €0 | -€879 | -100.0% |
| Credit institutions | 430/8 | €879 | €0 | -€879 | -100.0% |
| Trade debts | 44 | €6,207 | €2,545 | -€3,662 | -59.0% |
| Suppliers | 440/4 | €6,207 | €2,545 | -€3,662 | -59.0% |
| Taxes, remuneration and social security | 45 | €4,138 | €1,837 | -€2,301 | -55.6% |
| Taxes | 450/3 | €4,138 | €1,837 | -€2,301 | -55.6% |
| Other amounts payable | 47/48 | €12,679 | €18,413 | +€5,733 | +45.2% |
| Accrued charges and deferred income | 492/3 | €624 | €624 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,214 | €2,440 | -€1,774 | -42.1% |
| Other operating charges | 640/8 | €1,130 | €1,732 | +€602 | +53.2% |
| Gross operating margin | 9900 | €7,528 | €12,670 | +€5,141 | +68.3% |
| Operating profit (loss) | 9901 | €2,184 | €8,497 | +€6,314 | +289.1% |
| Financial income | 75/76B | €100 | €0 | -€100 | -100.0% |
| Recurring financial income | 75 | €100 | €0 | -€100 | -100.0% |
| Financial charges | 65/66B | €1,185 | €941 | -€244 | -20.6% |
| Recurring financial charges | 65 | €1,185 | €941 | -€244 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €1,099 | €7,556 | +€6,458 | +587.8% |
| Income taxes | 67/77 | €1,884 | €3,412 | +€1,528 | +81.1% |
| Profit (loss) for the period | 9904 | -€785 | €4,144 | +€4,929 | |
| Profit (loss) for the period to be appropriated | 9905 | -€785 | €4,144 | +€4,929 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.