JOJO APPS: 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.
JOJO APPS
Largest movements
- Current investments +€120,000
new in 2025: €120,000
- Cash -€16,436
down €16,436 (-15.5%), from €105,924 to €89,489
mainly Current investments (-€120,000) and Deferred charges and accrued income (-€1,818)
- Profit (loss) carried forward +€99,387
up €99,387 (+119%), from €83,613 to €183,000
- Tax, wage and social debts +€5,325
up €5,325 (+25.2%), from €21,151 to €26,476
- Gross operating margin +€17,209
up €17,209 (+16.0%), from €107,694 to €124,902
- Taxes +€5,325
up €5,325 (+25.2%), from €21,151 to €26,476
- Financial income +€2,140
up €2,140 (+17,079%), from €13 to €2,152
- Depreciation -€1,298
down €1,298 (-59.1%), from €2,195 to €897
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 | €108,603 | €213,109 | +€104,505 | +96.2% |
| Fixed assets | 21/28 | €2,232 | €1,624 | -€609 | -27.3% |
| Tangible fixed assets | 22/27 | €2,232 | €1,624 | -€609 | -27.3% |
| Plant, machinery and equipment | 23 | €1,680 | €1,215 | -€465 | -27.7% |
| Furniture and vehicles | 24 | €552 | €408 | -€144 | -26.1% |
| Current assets | 29/58 | €106,371 | €211,485 | +€105,114 | +98.8% |
| Amounts receivable within one year | 40/41 | €447 | €178 | -€268 | -60.1% |
| Other amounts receivable | 41 | €447 | €178 | -€268 | -60.1% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €105,924 | €89,489 | -€16,436 | -15.5% |
| Deferred charges and accrued income | 490/1 | - | €1,818 | +€1,818 | |
| Total equity and liabilities | 10/49 | €108,603 | €213,109 | +€104,505 | +96.2% |
| Equity | 10/15 | €86,113 | €185,500 | +€99,387 | +115% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,613 | €183,000 | +€99,387 | +119% |
| Amounts payable | 17/49 | €22,490 | €27,609 | +€5,119 | +22.8% |
| Amounts payable within one year | 42/48 | €22,490 | €27,609 | +€5,119 | +22.8% |
| Trade debts | 44 | €19 | €424 | +€404 | +2,073% |
| Suppliers | 440/4 | €19 | €424 | +€404 | +2,073% |
| Taxes, remuneration and social security | 45 | €21,151 | €26,476 | +€5,325 | +25.2% |
| Taxes | 450/3 | €21,151 | €26,476 | +€5,325 | +25.2% |
| Other amounts payable | 47/48 | €1,320 | €709 | -€611 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,195 | €897 | -€1,298 | -59.1% |
| Other operating charges | 640/8 | €62 | €206 | +€144 | +234% |
| Non-recurring operating charges | 66A | €600 | - | -€600 | |
| Gross operating margin | 9900 | €107,694 | €124,902 | +€17,209 | +16.0% |
| Operating profit (loss) | 9901 | €104,837 | €123,800 | +€18,963 | +18.1% |
| Financial income | 75/76B | €13 | €2,152 | +€2,140 | +17,079% |
| Recurring financial income | 75 | €13 | €2,152 | +€2,140 | +17,079% |
| Financial charges | 65/66B | €85 | €90 | +€4 | +5.2% |
| Recurring financial charges | 65 | €85 | €90 | +€4 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €104,764 | €125,862 | +€21,098 | +20.1% |
| Income taxes | 67/77 | €21,151 | €26,476 | +€5,325 | +25.2% |
| Profit (loss) for the period | 9904 | €83,613 | €99,387 | +€15,773 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,613 | €99,387 | +€15,773 | +18.9% |
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 14 October 2026 via checked.be.