Joelléric&Co: 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.
Joelléric&Co
Largest movements
- Tangible fixed assets -€14,744
down €14,744 (-13.5%), from €109,384 to €94,640
- Cash -€6,092
down €6,092 (-87.8%), from €6,936 to €844
mainly Debts after one year (-€8,937) and Net result for the year (-€7,985)
- Debts after one year -€8,937
down €8,937 (-11.4%), from €78,443 to €69,506
- Profit (loss) carried forward -€7,985
down €7,985 (-101%), from -€7,869 to -€15,854
- Tax, wage and social debts -€7,590
down €7,590 (-95.0%), from €7,991 to €401
- Other debts +€3,863
up €3,863 (+887%), from €435 to €4,298
- Depreciation +€1,037
up €1,037 (+7.6%), from €13,707 to €14,744
- Other operating charges -€919
no longer reported in 2025 (was €919)
- Financial charges -€185
down €185 (-10.7%), from €1,727 to €1,542
- Gross operating margin -€182
down €182 (-2.2%), from €8,483 to €8,301
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 | €116,521 | €95,485 | -€21,037 | -18.1% |
| Fixed assets | 21/28 | €109,384 | €94,640 | -€14,744 | -13.5% |
| Tangible fixed assets | 22/27 | €109,384 | €94,640 | -€14,744 | -13.5% |
| Land and buildings | 22 | €109,384 | €94,640 | -€14,744 | -13.5% |
| Current assets | 29/58 | €7,137 | €844 | -€6,292 | -88.2% |
| Amounts receivable within one year | 40/41 | €200 | - | -€200 | |
| Other amounts receivable | 41 | €200 | - | -€200 | |
| Cash at bank and in hand | 54/58 | €6,936 | €844 | -€6,092 | -87.8% |
| Total equity and liabilities | 10/49 | €116,521 | €95,485 | -€21,037 | -18.1% |
| Equity | 10/15 | €20,032 | €12,047 | -€7,985 | -39.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,701 | €21,701 | = | 0.0% |
| Distributable reserves | 133 | €21,701 | €21,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,869 | -€15,854 | -€7,985 | -101% |
| Amounts payable | 17/49 | €96,489 | €83,437 | -€13,052 | -13.5% |
| Amounts payable after more than one year | 17 | €78,443 | €69,506 | -€8,937 | -11.4% |
| Financial debts | 170/4 | €78,443 | €69,506 | -€8,937 | -11.4% |
| Amounts payable within one year | 42/48 | €18,046 | €13,931 | -€4,115 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €8,741 | €8,937 | +€196 | +2.2% |
| Trade debts | 44 | €879 | €295 | -€584 | -66.4% |
| Suppliers | 440/4 | €879 | €295 | -€584 | -66.4% |
| Taxes, remuneration and social security | 45 | €7,991 | €401 | -€7,590 | -95.0% |
| Taxes | 450/3 | €7,991 | €401 | -€7,590 | -95.0% |
| Other amounts payable | 47/48 | €435 | €4,298 | +€3,863 | +887% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,707 | €14,744 | +€1,037 | +7.6% |
| Other operating charges | 640/8 | €919 | - | -€919 | |
| Gross operating margin | 9900 | €8,483 | €8,301 | -€182 | -2.2% |
| Operating profit (loss) | 9901 | -€6,143 | -€6,443 | -€300 | -4.9% |
| Financial charges | 65/66B | €1,727 | €1,542 | -€185 | -10.7% |
| Recurring financial charges | 65 | €1,727 | €1,542 | -€185 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,869 | -€7,985 | -€115 | -1.5% |
| Profit (loss) for the period | 9904 | -€7,869 | -€7,985 | -€115 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,869 | -€7,985 | -€115 | -1.5% |
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 21 October 2026 via checked.be.