Jocque.be: 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.
Jocque.be
Largest movements
- Tangible fixed assets +€73,717
up €73,717 (+5.9%), from €1.3m to €1.3m
of which Furniture and vehicles: +€110,313
- Reserves +€109,410
up €109,410 (+15.3%), from €713,574 to €822,983
of which Distributable reserves: +€109,410
- Other debts -€40,415
down €40,415 (-26.9%), from €150,005 to €109,590
- Debts after one year +€20,037
up €20,037 (+7.2%), from €279,520 to €299,557
of which Financial debts: +€20,037
- Current portion of long-term debt -€19,676
down €19,676 (-29.2%), from €67,464 to €47,788
- Gross operating margin +€87,639
up €87,639 (+65.2%), from €134,442 to €222,081
- Depreciation +€25,204
up €25,204 (+67.2%), from €37,512 to €62,717
- Taxes +€17,219
up €17,219 (+103.3%), from €16,668 to €33,887
- Financial charges -€3,633
down €3,633 (-22.7%), from €16,040 to €12,407
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 | €1,298,427 | €1,370,237 | +€71,810 | +5.5% |
| Fixed assets | 21/28 | €1,256,417 | €1,330,133 | +€73,717 | +5.9% |
| Tangible fixed assets | 22/27 | €1,256,417 | €1,330,133 | +€73,717 | +5.9% |
| Land and buildings | 22 | €1,214,928 | €1,179,646 | -€35,283 | -2.9% |
| Plant, machinery and equipment | 23 | €8,873 | €7,559 | -€1,314 | -14.8% |
| Furniture and vehicles | 24 | €32,615 | €142,929 | +€110,313 | +338.2% |
| Current assets | 29/58 | €42,011 | €40,104 | -€1,907 | -4.5% |
| Amounts receivable within one year | 40/41 | €17,798 | €11,721 | -€6,077 | -34.1% |
| Trade receivables | 40 | €17,798 | €11,721 | -€6,077 | -34.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €24,213 | €27,998 | +€3,785 | +15.6% |
| Deferred charges and accrued income | 490/1 | €0 | €384 | +€384 | |
| Total equity and liabilities | 10/49 | €1,298,427 | €1,370,237 | +€71,810 | +5.5% |
| Equity | 10/15 | €788,574 | €897,983 | +€109,410 | +13.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €713,574 | €822,983 | +€109,410 | +15.3% |
| Tax-exempt reserves | 132 | €19,813 | €19,813 | = | 0.0% |
| Distributable reserves | 133 | €693,760 | €803,170 | +€109,410 | +15.8% |
| Amounts payable | 17/49 | €509,854 | €472,253 | -€37,600 | -7.4% |
| Amounts payable after more than one year | 17 | €279,520 | €299,557 | +€20,037 | +7.2% |
| Financial debts | 170/4 | €276,493 | €296,531 | +€20,037 | +7.2% |
| Other amounts payable | 178/9 | €3,026 | €3,026 | = | 0.0% |
| Amounts payable within one year | 42/48 | €230,334 | €172,602 | -€57,732 | -25.1% |
| Current portion of amounts payable after more than one year | 42 | €67,464 | €47,788 | -€19,676 | -29.2% |
| Trade debts | 44 | €570 | €1,396 | +€826 | +145.0% |
| Suppliers | 440/4 | €570 | €1,396 | +€826 | +145.0% |
| Taxes, remuneration and social security | 45 | €12,295 | €13,828 | +€1,533 | +12.5% |
| Taxes | 450/3 | €12,295 | €13,828 | +€1,533 | +12.5% |
| Other amounts payable | 47/48 | €150,005 | €109,590 | -€40,415 | -26.9% |
| Accrued charges and deferred income | 492/3 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,512 | €62,717 | +€25,204 | +67.2% |
| Other operating charges | 640/8 | €3,921 | €3,734 | -€186 | -4.8% |
| Gross operating margin | 9900 | €134,442 | €222,081 | +€87,639 | +65.2% |
| Operating profit (loss) | 9901 | €93,009 | €155,630 | +€62,621 | +67.3% |
| Financial income | 75/76B | €514 | €74 | -€440 | -85.5% |
| Recurring financial income | 75 | €331 | €74 | -€257 | -77.6% |
| Non-recurring financial income | 76B | €183 | €0 | -€183 | -100.0% |
| Financial charges | 65/66B | €16,040 | €12,407 | -€3,633 | -22.7% |
| Recurring financial charges | 65 | €16,040 | €12,407 | -€3,633 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €77,483 | €143,297 | +€65,814 | +84.9% |
| Income taxes | 67/77 | €16,668 | €33,887 | +€17,219 | +103.3% |
| Profit (loss) for the period | 9904 | €60,815 | €109,410 | +€48,595 | +79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,815 | €109,410 | +€48,595 | +79.9% |
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 5 October 2026 via checked.be.