JOJO CHEERS: 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 CHEERS
Largest movements
- Cash -€7,890
down €7,890 (-32.8%), from €24,074 to €16,184
mainly Tax, wage and social debts (-€3,674) and Other debts (-€1,720)
- Tax, wage and social debts -€3,674
down €3,674 (-48.0%), from €7,650 to €3,976
of which Taxes: -€3,674
- Other debts -€1,720
down €1,720 (-87.0%), from €1,978 to €258
- Reserves -€1,571
down €1,571 (-4.6%), from €33,957 to €32,387
- Trade debts -€793
down €793 (-95.9%), from €827 to €34
- Gross operating margin -€3,486
down €3,486 (-50.9%), from €6,848 to €3,362
- Other operating charges +€1,702
up €1,702 (+259%), from €658 to €2,360
- Taxes -€1,462
down €1,462 (-45.0%), from €3,247 to €1,785
- Depreciation -€1,311
down €1,311 (-100%), from €1,311 to €0
- Financial charges +€611
up €611 (+341%), from €179 to €790
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 | €46,412 | €38,655 | -€7,757 | -16.7% |
| Fixed assets | 21/28 | €6,711 | €6,711 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,711 | €6,711 | = | 0.0% |
| Land and buildings | 22 | €4,094 | €4,094 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,262 | €1,262 | = | 0.0% |
| Furniture and vehicles | 24 | €1,355 | €1,355 | = | 0.0% |
| Current assets | 29/58 | €39,701 | €31,944 | -€7,757 | -19.5% |
| Stocks and contracts in progress | 3 | €2,604 | €2,604 | = | 0.0% |
| Stocks | 30/36 | €2,604 | €2,604 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,023 | €13,155 | +€132 | +1.0% |
| Trade receivables | 40 | €10,141 | €9,903 | -€238 | -2.3% |
| Other amounts receivable | 41 | €2,882 | €3,253 | +€371 | +12.9% |
| Cash at bank and in hand | 54/58 | €24,074 | €16,184 | -€7,890 | -32.8% |
| Total equity and liabilities | 10/49 | €46,412 | €38,655 | -€7,757 | -16.7% |
| Equity | 10/15 | €35,957 | €34,387 | -€1,571 | -4.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,957 | €32,387 | -€1,571 | -4.6% |
| Distributable reserves | 133 | €33,957 | €32,387 | -€1,571 | -4.6% |
| Amounts payable | 17/49 | €10,455 | €4,268 | -€6,187 | -59.2% |
| Amounts payable within one year | 42/48 | €10,455 | €4,268 | -€6,187 | -59.2% |
| Trade debts | 44 | €827 | €34 | -€793 | -95.9% |
| Suppliers | 440/4 | €827 | €34 | -€793 | -95.9% |
| Taxes, remuneration and social security | 45 | €7,650 | €3,976 | -€3,674 | -48.0% |
| Taxes | 450/3 | €5,900 | €2,226 | -€3,674 | -62.3% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €1,978 | €258 | -€1,720 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,311 | €0 | -€1,311 | -100% |
| Other operating charges | 640/8 | €658 | €2,360 | +€1,702 | +259% |
| Gross operating margin | 9900 | €6,848 | €3,362 | -€3,486 | -50.9% |
| Operating profit (loss) | 9901 | €4,879 | €1,002 | -€3,877 | -79.5% |
| Financial income | 75/76B | €148 | €3 | -€145 | -98.1% |
| Recurring financial income | 75 | €148 | €3 | -€145 | -98.1% |
| Financial charges | 65/66B | €179 | €790 | +€611 | +341% |
| Recurring financial charges | 65 | €179 | €790 | +€611 | +341% |
| Profit (loss) for the period before taxes | 9903 | €4,847 | €214 | -€4,634 | -95.6% |
| Income taxes | 67/77 | €3,247 | €1,785 | -€1,462 | -45.0% |
| Profit (loss) for the period | 9904 | €1,601 | -€1,571 | -€3,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,601 | -€1,571 | -€3,171 |
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 24 October 2026 via checked.be.