JOJO: 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.
JOJO
Largest movements
- Receivables within one year +€5,543
up €5,543 (+1103.8%), from €502 to €6,045
of which Other amounts receivable: +€4,774
- Cash -€3,713
down €3,713 (-15.2%), from €24,496 to €20,783
mainly Receivables within one year (-€5,543) and Other debts (-€5,184)
- Reserves +€22,490
up €22,490 (+9.3%), from €243,000 to €265,490
- Profit (loss) carried forward -€17,493
no longer reported in 2025 (was €17,493)
- Other debts -€5,184
down €5,184 (-18.2%), from €28,490 to €23,306
- Other operating charges -€5,011
down €5,011 (-63.5%), from €7,886 to €2,875
- Gross operating margin -€794
down €794 (-8.3%), from €9,566 to €8,772
- Financial income -€147
no longer reported in 2025 (was €147)
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 | €308,041 | €309,405 | +€1,364 | +0.4% |
| Fixed assets | 21/28 | €283,043 | €282,149 | -€894 | -0.3% |
| Tangible fixed assets | 22/27 | €283,043 | €282,149 | -€894 | -0.3% |
| Land and buildings | 22 | €277,389 | €277,389 | +€0 | 0.0% |
| Plant, machinery and equipment | 23 | €5,655 | €4,760 | -€895 | -15.8% |
| Current assets | 29/58 | €24,998 | €27,256 | +€2,258 | +9.0% |
| Amounts receivable within one year | 40/41 | €502 | €6,045 | +€5,543 | +1103.8% |
| Trade receivables | 40 | €502 | €1,271 | +€769 | +153.1% |
| Other amounts receivable | 41 | - | €4,774 | +€4,774 | |
| Cash at bank and in hand | 54/58 | €24,496 | €20,783 | -€3,713 | -15.2% |
| Deferred charges and accrued income | 490/1 | - | €428 | +€428 | |
| Total equity and liabilities | 10/49 | €308,041 | €309,405 | +€1,364 | +0.4% |
| Equity | 10/15 | €279,043 | €284,040 | +€4,997 | +1.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €243,000 | €265,490 | +€22,490 | +9.3% |
| Distributable reserves | 133 | €243,000 | €265,490 | +€22,490 | +9.3% |
| Profit (loss) carried forward | 14 | €17,493 | - | -€17,493 | |
| Amounts payable | 17/49 | €28,998 | €25,365 | -€3,633 | -12.5% |
| Amounts payable within one year | 42/48 | €28,998 | €25,365 | -€3,633 | -12.5% |
| Trade debts | 44 | €420 | €1,662 | +€1,242 | +295.7% |
| Suppliers | 440/4 | €420 | €1,662 | +€1,242 | +295.7% |
| Taxes, remuneration and social security | 45 | €88 | €397 | +€309 | +351.9% |
| Taxes | 450/3 | €88 | €397 | +€309 | +351.9% |
| Other amounts payable | 47/48 | €28,490 | €23,306 | -€5,184 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €894 | €894 | -€0 | 0.0% |
| Other operating charges | 640/8 | €7,886 | €2,875 | -€5,011 | -63.5% |
| Gross operating margin | 9900 | €9,566 | €8,772 | -€794 | -8.3% |
| Operating profit (loss) | 9901 | €786 | €5,003 | +€4,217 | +536.6% |
| Financial income | 75/76B | €147 | - | -€147 | |
| Recurring financial income | 75 | €147 | - | -€147 | |
| Financial charges | 65/66B | €96 | €6 | -€90 | -93.8% |
| Recurring financial charges | 65 | €96 | €6 | -€90 | -93.8% |
| Profit (loss) for the period before taxes | 9903 | €837 | €4,997 | +€4,160 | +497.2% |
| Profit (loss) for the period | 9904 | €837 | €4,997 | +€4,160 | +497.2% |
| Profit (loss) for the period to be appropriated | 9905 | €837 | €4,997 | +€4,160 | +497.2% |
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 7 October 2026 via checked.be.