JOGO CONSULT: 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.
JOGO CONSULT
Largest movements
- Tangible fixed assets -€34,797
down €34,797 (-6.7%), from €521,757 to €486,959
- Short-term financial debts -€60,000
no longer reported in 2025 (was €60,000)
- Debts after one year +€27,430
up €27,430 (+32.1%), from €85,463 to €112,893
- Profit (loss) carried forward -€13,233
down €13,233 (-132%), from -€10,030 to -€23,263
- Other debts +€7,783
up €7,783 (+3.2%), from €240,085 to €247,869
- Gross operating margin +€3,138
up €3,138 (+7.1%), from €44,071 to €47,208
- Depreciation +€2,602
up €2,602 (+5.5%), from €47,377 to €49,979
- Other operating charges +€2,366
new in 2025: €2,366
- Financial charges +€678
up €678 (+9.1%), from €7,419 to €8,096
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 | €531,754 | €494,201 | -€37,553 | -7.1% |
| Fixed assets | 21/28 | €521,757 | €486,959 | -€34,797 | -6.7% |
| Tangible fixed assets | 22/27 | €521,757 | €486,959 | -€34,797 | -6.7% |
| Land and buildings | 22 | €521,757 | €486,959 | -€34,797 | -6.7% |
| Current assets | 29/58 | €9,997 | €7,242 | -€2,755 | -27.6% |
| Cash at bank and in hand | 54/58 | €4,394 | €1,116 | -€3,278 | -74.6% |
| Deferred charges and accrued income | 490/1 | €5,603 | €6,126 | +€523 | +9.3% |
| Total equity and liabilities | 10/49 | €531,754 | €494,201 | -€37,553 | -7.1% |
| Equity | 10/15 | €110,350 | €97,117 | -€13,233 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €114,180 | €114,180 | = | 0.0% |
| Distributable reserves | 133 | €114,180 | €114,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,030 | -€23,263 | -€13,233 | -132% |
| Amounts payable | 17/49 | €421,404 | €397,084 | -€24,320 | -5.8% |
| Amounts payable after more than one year | 17 | €85,463 | €112,893 | +€27,430 | +32.1% |
| Financial debts | 170/4 | €85,463 | €112,893 | +€27,430 | +32.1% |
| Amounts payable within one year | 42/48 | €335,941 | €283,140 | -€52,801 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €33,167 | €34,974 | +€1,807 | +5.4% |
| Financial debts | 43 | €60,000 | - | -€60,000 | |
| Other loans | 439 | €60,000 | - | -€60,000 | |
| Trade debts | 44 | €2,660 | €270 | -€2,390 | -89.8% |
| Suppliers | 440/4 | €2,660 | €270 | -€2,390 | -89.8% |
| Taxes, remuneration and social security | 45 | €29 | €27 | -€2 | -7.1% |
| Taxes | 450/3 | €29 | €27 | -€2 | -7.1% |
| Other amounts payable | 47/48 | €240,085 | €247,869 | +€7,783 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €1,051 | +€1,051 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,377 | €49,979 | +€2,602 | +5.5% |
| Other operating charges | 640/8 | - | €2,366 | +€2,366 | |
| Gross operating margin | 9900 | €44,071 | €47,208 | +€3,138 | +7.1% |
| Operating profit (loss) | 9901 | -€3,307 | -€5,137 | -€1,830 | -55.3% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Non-recurring financial income | 76B | €8 | - | -€8 | |
| Financial charges | 65/66B | €7,419 | €8,096 | +€678 | +9.1% |
| Recurring financial charges | 65 | €7,419 | €8,096 | +€678 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,718 | -€13,233 | -€2,515 | -23.5% |
| Profit (loss) for the period | 9904 | -€10,718 | -€13,233 | -€2,515 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,718 | -€13,233 | -€2,515 | -23.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.