JOGABCO: 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.
JOGABCO
Largest movements
- Cash +€62,803
up €62,803 (+33918.0%), from €185 to €62,988
mainly Net result for the year (+€71,032) and Tax, wage and social debts (+€10,168)
- Receivables within one year +€13,597
up €13,597 (+24.0%), from €56,767 to €70,364
of which Other amounts receivable: +€12,123
- Tangible fixed assets +€3,954
up €3,954 (+442.2%), from €894 to €4,848
of which Plant, machinery and equipment: +€4,440
- Deferred charges and accrued income +€1,405
up €1,405 (+3405.4%), from €41 to €1,446
- Reserves +€112,814
new in 2025: €112,814
- Profit (loss) carried forward -€41,782
no longer reported in 2025 (was €41,782)
- Tax, wage and social debts +€10,168
up €10,168 (+108.5%), from €9,374 to €19,542
- Gross operating margin +€51,457
up €51,457 (+121.3%), from €42,433 to €93,890
- Taxes +€10,168
up €10,168 (+108.5%), from €9,374 to €19,542
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 | €57,888 | €139,646 | +€81,758 | +141.2% |
| Fixed assets | 21/28 | €894 | €4,848 | +€3,954 | +442.2% |
| Tangible fixed assets | 22/27 | €894 | €4,848 | +€3,954 | +442.2% |
| Plant, machinery and equipment | 23 | - | €4,440 | +€4,440 | |
| Furniture and vehicles | 24 | €894 | €408 | -€486 | -54.3% |
| Current assets | 29/58 | €56,994 | €134,798 | +€77,804 | +136.5% |
| Amounts receivable within one year | 40/41 | €56,767 | €70,364 | +€13,597 | +24.0% |
| Trade receivables | 40 | €15,248 | €16,722 | +€1,474 | +9.7% |
| Other amounts receivable | 41 | €41,519 | €53,642 | +€12,123 | +29.2% |
| Cash at bank and in hand | 54/58 | €185 | €62,988 | +€62,803 | +33918.0% |
| Deferred charges and accrued income | 490/1 | €41 | €1,446 | +€1,405 | +3405.4% |
| Total equity and liabilities | 10/49 | €57,888 | €139,646 | +€81,758 | +141.2% |
| Equity | 10/15 | €43,782 | €114,814 | +€71,032 | +162.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €112,814 | +€112,814 | |
| Distributable reserves | 133 | - | €112,814 | +€112,814 | |
| Profit (loss) carried forward | 14 | €41,782 | - | -€41,782 | |
| Amounts payable | 17/49 | €14,106 | €24,831 | +€10,726 | +76.0% |
| Amounts payable within one year | 42/48 | €14,106 | €24,831 | +€10,726 | +76.0% |
| Trade debts | 44 | €4,732 | €5,290 | +€558 | +11.8% |
| Suppliers | 440/4 | €4,732 | €5,290 | +€558 | +11.8% |
| Taxes, remuneration and social security | 45 | €9,374 | €19,542 | +€10,168 | +108.5% |
| Taxes | 450/3 | €9,374 | €19,542 | +€10,168 | +108.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €486 | €792 | +€306 | +63.0% |
| Other operating charges | 640/8 | €1,223 | €1,066 | -€157 | -12.8% |
| Gross operating margin | 9900 | €42,433 | €93,890 | +€51,457 | +121.3% |
| Operating profit (loss) | 9901 | €40,724 | €92,032 | +€51,308 | +126.0% |
| Financial charges | 65/66B | €2,018 | €1,458 | -€560 | -27.8% |
| Recurring financial charges | 65 | €2,018 | €1,458 | -€560 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €38,706 | €90,574 | +€51,868 | +134.0% |
| Income taxes | 67/77 | €9,374 | €19,542 | +€10,168 | +108.5% |
| Profit (loss) for the period | 9904 | €29,332 | €71,032 | +€41,700 | +142.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,332 | €71,032 | +€41,700 | +142.2% |
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 6 October 2026 via checked.be.