JOGEN: 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.
JOGEN
Largest movements
- Cash +€16,871
up €16,871 (+117.5%), from €14,363 to €31,234
mainly Net result for the year (+€7,532) and Tax, wage and social debts (+€7,161)
- Tangible fixed assets -€1,991
down €1,991 (-30.7%), from €6,476 to €4,485
- Receivables within one year -€467
down €467 (-6.8%), from €6,899 to €6,431
- Tax, wage and social debts +€7,161
up €7,161 (+298.2%), from €2,401 to €9,562
- Reserves +€6,004
up €6,004 (+22.7%), from €26,442 to €32,447
- Profit (loss) carried forward +€1,528
up €1,528, from -€1,528 to €0
- Gross operating margin +€12,904
up €12,904 (+788.8%), from €1,636 to €14,540
- Taxes +€3,461
up €3,461 (+723.6%), from €478 to €3,940
- Other operating charges +€373
up €373 (+59.6%), from €626 to €1,000
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,989 | €43,494 | +€14,505 | +50.0% |
| Fixed assets | 21/28 | €6,671 | €4,680 | -€1,991 | -29.8% |
| Tangible fixed assets | 22/27 | €6,476 | €4,485 | -€1,991 | -30.7% |
| Furniture and vehicles | 24 | €6,476 | €4,485 | -€1,991 | -30.7% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €22,319 | €38,815 | +€16,496 | +73.9% |
| Amounts receivable within one year | 40/41 | €6,899 | €6,431 | -€467 | -6.8% |
| Trade receivables | 40 | €6,899 | €6,431 | -€467 | -6.8% |
| Cash at bank and in hand | 54/58 | €14,363 | €31,234 | +€16,871 | +117.5% |
| Deferred charges and accrued income | 490/1 | €1,058 | €1,150 | +€92 | +8.7% |
| Total equity and liabilities | 10/49 | €28,989 | €43,494 | +€14,505 | +50.0% |
| Equity | 10/15 | €25,914 | €33,447 | +€7,532 | +29.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,442 | €32,447 | +€6,004 | +22.7% |
| Distributable reserves | 133 | €26,442 | €32,447 | +€6,004 | +22.7% |
| Profit (loss) carried forward | 14 | -€1,528 | €0 | +€1,528 | |
| Amounts payable | 17/49 | €3,075 | €10,048 | +€6,973 | +226.7% |
| Amounts payable within one year | 42/48 | €3,075 | €10,048 | +€6,973 | +226.7% |
| Trade debts | 44 | €674 | €486 | -€188 | -27.9% |
| Suppliers | 440/4 | €674 | €486 | -€188 | -27.9% |
| Taxes, remuneration and social security | 45 | €2,401 | €9,562 | +€7,161 | +298.2% |
| Taxes | 450/3 | €2,401 | €9,562 | +€7,161 | +298.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,991 | = | 0.0% |
| Other operating charges | 640/8 | €626 | €1,000 | +€373 | +59.6% |
| Gross operating margin | 9900 | €1,636 | €14,540 | +€12,904 | +788.8% |
| Operating profit (loss) | 9901 | -€981 | €11,549 | +€12,531 | |
| Financial income | 75/76B | €48 | €0 | -€48 | -100.0% |
| Recurring financial income | 75 | €48 | €0 | -€48 | -100.0% |
| Financial charges | 65/66B | €117 | €77 | -€39 | -33.7% |
| Recurring financial charges | 65 | €117 | €77 | -€39 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,050 | €11,472 | +€12,522 | |
| Income taxes | 67/77 | €478 | €3,940 | +€3,461 | +723.6% |
| Profit (loss) for the period | 9904 | -€1,528 | €7,532 | +€9,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,528 | €7,532 | +€9,061 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.