JoFiKimAn: 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.
JoFiKimAn
Largest movements
- Cash +€16,826
up €16,826 (+73.0%), from €23,047 to €39,873
mainly Net result for the year (+€11,638) and Tax, wage and social debts (+€7,066)
- Tangible fixed assets +€1,818
up €1,818 (+114.0%), from €1,595 to €3,413
of which Other tangible fixed assets: +€2,354
- Reserves +€9,972
up €9,972 (+58.7%), from €16,994 to €26,966
- Tax, wage and social debts +€7,066
up €7,066 (+48.9%), from €14,452 to €21,519
of which Taxes: +€6,766
- Other debts +€819
up €819 (+35.5%), from €2,307 to €3,127
- Gross operating margin -€2,480
down €2,480 (-10.1%), from €24,452 to €21,973
- Financial charges +€2,034
up €2,034 (+2574.4%), from €79 to €2,113
- Depreciation +€1,163
up €1,163 (+8794.2%), from €13 to €1,176
- Other operating charges +€987
up €987 (+550.8%), from €179 to €1,166
- Taxes +€358
up €358 (+6.5%), from €5,521 to €5,879
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 | €37,039 | €55,164 | +€18,125 | +48.9% |
| Fixed assets | 21/28 | €1,595 | €3,413 | +€1,818 | +114.0% |
| Tangible fixed assets | 22/27 | €1,595 | €3,413 | +€1,818 | +114.0% |
| Furniture and vehicles | 24 | €1,595 | €1,059 | -€536 | -33.6% |
| Other tangible fixed assets | 26 | - | €2,354 | +€2,354 | |
| Current assets | 29/58 | €35,444 | €51,752 | +€16,307 | +46.0% |
| Amounts receivable within one year | 40/41 | €12,151 | €11,627 | -€524 | -4.3% |
| Trade receivables | 40 | €12,145 | €11,627 | -€518 | -4.3% |
| Other amounts receivable | 41 | €6 | €0 | -€6 | -100.0% |
| Cash at bank and in hand | 54/58 | €23,047 | €39,873 | +€16,826 | +73.0% |
| Deferred charges and accrued income | 490/1 | €246 | €252 | +€5 | +2.2% |
| Total equity and liabilities | 10/49 | €37,039 | €55,164 | +€18,125 | +48.9% |
| Equity | 10/15 | €18,994 | €28,966 | +€9,972 | +52.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,994 | €26,966 | +€9,972 | +58.7% |
| Distributable reserves | 133 | €16,994 | €26,966 | +€9,972 | +58.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,046 | €26,198 | +€8,153 | +45.2% |
| Amounts payable within one year | 42/48 | €18,046 | €26,198 | +€8,153 | +45.2% |
| Financial debts | 43 | - | €67 | +€67 | |
| Credit institutions | 430/8 | - | €67 | +€67 | |
| Trade debts | 44 | €1,286 | €1,486 | +€200 | +15.5% |
| Suppliers | 440/4 | €1,286 | €1,486 | +€200 | +15.5% |
| Taxes, remuneration and social security | 45 | €14,452 | €21,519 | +€7,066 | +48.9% |
| Taxes | 450/3 | €12,249 | €19,015 | +€6,766 | +55.2% |
| Remuneration and social security | 454/9 | €2,203 | €2,503 | +€300 | +13.6% |
| Other amounts payable | 47/48 | €2,307 | €3,127 | +€819 | +35.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13 | €1,176 | +€1,163 | +8794.2% |
| Other operating charges | 640/8 | €179 | €1,166 | +€987 | +550.8% |
| Gross operating margin | 9900 | €24,452 | €21,973 | -€2,480 | -10.1% |
| Operating profit (loss) | 9901 | €24,260 | €19,631 | -€4,629 | -19.1% |
| Financial charges | 65/66B | €79 | €2,113 | +€2,034 | +2574.4% |
| Recurring financial charges | 65 | €79 | €2,113 | +€2,034 | +2574.4% |
| Profit (loss) for the period before taxes | 9903 | €24,181 | €17,518 | -€6,663 | -27.6% |
| Income taxes | 67/77 | €5,521 | €5,879 | +€358 | +6.5% |
| Profit (loss) for the period | 9904 | €18,660 | €11,638 | -€7,021 | -37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,660 | €11,638 | -€7,021 | -37.6% |
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 10 October 2026 via checked.be.