Jocreations: 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.
Jocreations
Largest movements
- Receivables within one year -€52,656
down €52,656 (-68.4%), from €76,981 to €24,325
of which Trade receivables: -€54,382
- Stocks and contracts -€22,462
down €22,462 (-54.5%), from €41,213 to €18,750
of which Stocks: -€22,462
- Tangible fixed assets +€14,526
up €14,526 (+10.2%), from €142,893 to €157,419
of which Land and buildings: +€15,513
- Trade debts -€33,451
down €33,451 (-80.0%), from €41,815 to €8,364
- Debts after one year -€18,376
down €18,376 (-13.5%), from €135,618 to €117,242
- Other debts -€11,151
no longer reported in 2025 (was €11,151)
- Profit (loss) carried forward +€6,338
up €6,338 (+29.1%), from -€21,788 to -€15,449
- Current portion of long-term debt -€2,909
down €2,909 (-13.7%), from €21,284 to €18,376
- Gross operating margin +€42,730
up €42,730, from -€17,608 to €25,122
- Depreciation -€1,592
down €1,592 (-12.3%), from €12,996 to €11,404
- Other operating charges +€1,112
up €1,112 (+171%), from €652 to €1,764
- Financial charges -€595
down €595 (-9.9%), from €6,016 to €5,421
- Taxes +€294
up €294, from -€95 to €198
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.
Derived cash bridge
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 | €262,046 | €200,784 | -€61,262 | -23.4% |
| Fixed assets | 21/28 | €142,893 | €157,419 | +€14,526 | +10.2% |
| Tangible fixed assets | 22/27 | €142,893 | €157,419 | +€14,526 | +10.2% |
| Land and buildings | 22 | €141,905 | €157,419 | +€15,513 | +10.9% |
| Plant, machinery and equipment | 23 | €515 | €0 | -€515 | -100% |
| Furniture and vehicles | 24 | €472 | €0 | -€472 | -100% |
| Current assets | 29/58 | €119,154 | €43,366 | -€75,788 | -63.6% |
| Stocks and contracts in progress | 3 | €41,213 | €18,750 | -€22,462 | -54.5% |
| Stocks | 30/36 | €41,213 | €18,750 | -€22,462 | -54.5% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €76,981 | €24,325 | -€52,656 | -68.4% |
| Trade receivables | 40 | €74,819 | €20,437 | -€54,382 | -72.7% |
| Other amounts receivable | 41 | €2,162 | €3,888 | +€1,726 | +79.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €100 | €290 | +€190 | +189% |
| Deferred charges and accrued income | 490/1 | €860 | - | -€860 | |
| Total equity and liabilities | 10/49 | €262,046 | €200,784 | -€61,262 | -23.4% |
| Equity | 10/15 | €22,867 | €29,205 | +€6,338 | +27.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €4,655 | €4,655 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,655 | €4,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,788 | -€15,449 | +€6,338 | +29.1% |
| Amounts payable | 17/49 | €239,179 | €171,579 | -€67,600 | -28.3% |
| Amounts payable after more than one year | 17 | €135,618 | €117,242 | -€18,376 | -13.5% |
| Financial debts | 170/4 | €135,618 | €117,242 | -€18,376 | -13.5% |
| Amounts payable within one year | 42/48 | €103,561 | €54,337 | -€49,225 | -47.5% |
| Current portion of amounts payable after more than one year | 42 | €21,284 | €18,376 | -€2,909 | -13.7% |
| Financial debts | 43 | €28,646 | €27,209 | -€1,437 | -5.0% |
| Credit institutions | 430/8 | €28,646 | €27,209 | -€1,437 | -5.0% |
| Trade debts | 44 | €41,815 | €8,364 | -€33,451 | -80.0% |
| Suppliers | 440/4 | €41,815 | €8,364 | -€33,451 | -80.0% |
| Taxes, remuneration and social security | 45 | €664 | €388 | -€276 | -41.6% |
| Taxes | 450/3 | €664 | €388 | -€276 | -41.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,151 | - | -€11,151 | |
| Non-recurring operating income | 76A | €870 | - | -€870 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,996 | €11,404 | -€1,592 | -12.3% |
| Other operating charges | 640/8 | €652 | €1,764 | +€1,112 | +171% |
| Gross operating margin | 9900 | -€17,608 | €25,122 | +€42,730 | |
| Operating profit (loss) | 9901 | -€31,256 | €11,955 | +€43,210 | |
| Financial income | 75/76B | €22 | €3 | -€19 | -86.9% |
| Recurring financial income | 75 | €22 | €3 | -€19 | -86.9% |
| Financial charges | 65/66B | €6,016 | €5,421 | -€595 | -9.9% |
| Recurring financial charges | 65 | €6,016 | €5,421 | -€595 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,250 | €6,536 | +€43,786 | |
| Income taxes | 67/77 | -€95 | €198 | +€294 | |
| Profit (loss) for the period | 9904 | -€37,154 | €6,338 | +€43,492 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,154 | €6,338 | +€43,492 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.