JOGIMO: 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.
JOGIMO
Largest movements
- Tangible fixed assets -€44,731
down €44,731 (-8.0%), from €556,624 to €511,893
of which Land and buildings: -€44,239
- Debts after one year -€18,124
down €18,124 (-10.9%), from €166,857 to €148,733
of which Financial debts: -€18,124
- Reserves -€18,096
down €18,096 (-6.4%), from €282,680 to €264,584
of which Tax-exempt reserves: -€34,059
- Provisions -€11,353
down €11,353 (-32.9%), from €34,496 to €23,143
- Tax, wage and social debts -€7,484
down €7,484 (-33.8%), from €22,124 to €14,640
- Gross operating margin +€9,967
up €9,967 (+40.8%), from €24,436 to €34,403
- Financial charges +€3,325
up €3,325 (+76.3%), from €4,357 to €7,682
- Taxes +€2,006
up €2,006 (+31.8%), from €6,317 to €8,323
- Depreciation +€458
up €458 (+1.0%), from €44,274 to €44,731
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 | €673,515 | €630,621 | -€42,894 | -6.4% |
| Fixed assets | 21/28 | €556,624 | €511,893 | -€44,731 | -8.0% |
| Tangible fixed assets | 22/27 | €556,624 | €511,893 | -€44,731 | -8.0% |
| Land and buildings | 22 | €555,181 | €510,943 | -€44,239 | -8.0% |
| Furniture and vehicles | 24 | €1,443 | €950 | -€493 | -34.1% |
| Current assets | 29/58 | €116,891 | €118,728 | +€1,837 | +1.6% |
| Amounts receivable after more than one year | 29 | €105,448 | €107,020 | +€1,572 | +1.5% |
| Other amounts receivable | 291 | €105,448 | €107,020 | +€1,572 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,829 | €7,986 | +€157 | +2.0% |
| Other amounts receivable | 41 | €7,829 | €7,986 | +€157 | +2.0% |
| Cash at bank and in hand | 54/58 | €81 | €92 | +€11 | +14.0% |
| Deferred charges and accrued income | 490/1 | €3,533 | €3,631 | +€98 | +2.8% |
| Total equity and liabilities | 10/49 | €673,515 | €630,621 | -€42,894 | -6.4% |
| Equity | 10/15 | €382,680 | €364,584 | -€18,096 | -4.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €282,680 | €264,584 | -€18,096 | -6.4% |
| Non-distributable reserves | 130/1 | €6,860 | €0 | -€6,860 | -100.0% |
| Reserves not available under the articles | 1311 | €6,860 | €0 | -€6,860 | -100.0% |
| Tax-exempt reserves | 132 | €103,488 | €69,429 | -€34,059 | -32.9% |
| Distributable reserves | 133 | €172,332 | €195,155 | +€22,823 | +13.2% |
| Provisions and deferred taxes | 16 | €34,496 | €23,143 | -€11,353 | -32.9% |
| Deferred taxes | 168 | €34,496 | €23,143 | -€11,353 | -32.9% |
| Amounts payable | 17/49 | €256,339 | €242,894 | -€13,445 | -5.2% |
| Amounts payable after more than one year | 17 | €166,857 | €148,733 | -€18,124 | -10.9% |
| Financial debts | 170/4 | €166,317 | €148,193 | -€18,124 | -10.9% |
| Other amounts payable | 178/9 | €540 | €540 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,482 | €94,161 | +€4,679 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €17,763 | €23,105 | +€5,342 | +30.1% |
| Financial debts | 43 | - | €76 | +€76 | |
| Credit institutions | 430/8 | - | €76 | +€76 | |
| Trade debts | 44 | €18,246 | €23,816 | +€5,570 | +30.5% |
| Suppliers | 440/4 | €18,246 | €23,816 | +€5,570 | +30.5% |
| Taxes, remuneration and social security | 45 | €22,124 | €14,640 | -€7,484 | -33.8% |
| Taxes | 450/3 | €22,124 | €14,640 | -€7,484 | -33.8% |
| Other amounts payable | 47/48 | €31,350 | €32,525 | +€1,175 | +3.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,274 | €44,731 | +€458 | +1.0% |
| Other operating charges | 640/8 | €5,251 | €5,416 | +€166 | +3.2% |
| Gross operating margin | 9900 | €24,436 | €34,403 | +€9,967 | +40.8% |
| Operating profit (loss) | 9901 | -€25,089 | -€15,745 | +€9,344 | +37.2% |
| Financial income | 75/76B | €2,248 | €2,301 | +€53 | +2.3% |
| Recurring financial income | 75 | €2,248 | €2,301 | +€53 | +2.3% |
| Financial charges | 65/66B | €4,357 | €7,682 | +€3,325 | +76.3% |
| Recurring financial charges | 65 | €4,357 | €7,682 | +€3,325 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,197 | -€21,126 | +€6,071 | +22.3% |
| Transfer from deferred taxes | 780 | €11,353 | €11,353 | = | 0.0% |
| Income taxes | 67/77 | €6,317 | €8,323 | +€2,006 | +31.8% |
| Profit (loss) for the period | 9904 | -€22,161 | -€18,096 | +€4,065 | +18.3% |
| Transfer from tax-exempt reserves | 789 | €34,059 | €34,059 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,898 | €15,963 | +€4,065 | +34.2% |
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 12 October 2026 via checked.be.