JoJo IT: 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 IT
Largest movements
- Tangible fixed assets +€5,725
up €5,725 (+8.2%), from €69,924 to €75,649
of which Furniture and vehicles: +€8,680
- Receivables within one year -€4,956
down €4,956 (-24.7%), from €20,075 to €15,120
of which Other amounts receivable: -€7,769
- Cash +€1,384
up €1,384 (+7.8%), from €17,649 to €19,033
mainly Net result for the year (+€22,784) and Depreciation (+€10,575)
- Reserves +€22,784
up €22,784 (+66.5%), from €34,262 to €57,046
- Other debts -€10,000
down €10,000 (-85.0%), from €11,765 to €1,765
- Current portion of long-term debt -€6,085
down €6,085 (-69.5%), from €8,754 to €2,669
- Trade debts -€3,113
down €3,113 (-53.8%), from €5,791 to €2,678
- Debts after one year -€2,669
down €2,669 (-6.5%), from €41,158 to €38,489
- Gross operating margin +€14,919
up €14,919 (+46.6%), from €32,043 to €46,962
- Taxes +€7,297
up €7,297 (+2490.0%), from €293 to €7,590
- Depreciation +€704
up €704 (+7.1%), from €9,871 to €10,575
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 | €108,850 | €111,157 | +€2,307 | +2.1% |
| Fixed assets | 21/28 | €69,924 | €75,649 | +€5,725 | +8.2% |
| Tangible fixed assets | 22/27 | €69,924 | €75,649 | +€5,725 | +8.2% |
| Land and buildings | 22 | €50,853 | €47,973 | -€2,880 | -5.7% |
| Plant, machinery and equipment | 23 | €5,456 | €5,381 | -€75 | -1.4% |
| Furniture and vehicles | 24 | €13,615 | €22,295 | +€8,680 | +63.8% |
| Current assets | 29/58 | €38,926 | €35,508 | -€3,418 | -8.8% |
| Amounts receivable within one year | 40/41 | €20,075 | €15,120 | -€4,956 | -24.7% |
| Trade receivables | 40 | €10,164 | €12,977 | +€2,813 | +27.7% |
| Other amounts receivable | 41 | €9,911 | €2,142 | -€7,769 | -78.4% |
| Cash at bank and in hand | 54/58 | €17,649 | €19,033 | +€1,384 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,202 | €1,356 | +€154 | +12.8% |
| Total equity and liabilities | 10/49 | €108,850 | €111,157 | +€2,307 | +2.1% |
| Equity | 10/15 | €35,762 | €58,546 | +€22,784 | +63.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €34,262 | €57,046 | +€22,784 | +66.5% |
| Distributable reserves | 133 | €34,262 | €57,046 | +€22,784 | +66.5% |
| Amounts payable | 17/49 | €73,088 | €52,611 | -€20,477 | -28.0% |
| Amounts payable after more than one year | 17 | €41,158 | €38,489 | -€2,669 | -6.5% |
| Financial debts | 170/4 | €41,158 | €38,489 | -€2,669 | -6.5% |
| Amounts payable within one year | 42/48 | €31,930 | €14,086 | -€17,845 | -55.9% |
| Current portion of amounts payable after more than one year | 42 | €8,754 | €2,669 | -€6,085 | -69.5% |
| Trade debts | 44 | €5,791 | €2,678 | -€3,113 | -53.8% |
| Suppliers | 440/4 | €5,791 | €2,678 | -€3,113 | -53.8% |
| Taxes, remuneration and social security | 45 | €5,621 | €6,975 | +€1,354 | +24.1% |
| Taxes | 450/3 | €5,621 | €6,975 | +€1,354 | +24.1% |
| Other amounts payable | 47/48 | €11,765 | €1,765 | -€10,000 | -85.0% |
| Accrued charges and deferred income | 492/3 | €0 | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,871 | €10,575 | +€704 | +7.1% |
| Other operating charges | 640/8 | €1,276 | €1,478 | +€202 | +15.8% |
| Gross operating margin | 9900 | €32,043 | €46,962 | +€14,919 | +46.6% |
| Operating profit (loss) | 9901 | €20,896 | €34,910 | +€14,014 | +67.1% |
| Financial charges | 65/66B | €4,654 | €4,536 | -€118 | -2.5% |
| Recurring financial charges | 65 | €4,619 | €4,536 | -€83 | -1.8% |
| Non-recurring financial charges | 66B | €35 | - | -€35 | |
| Profit (loss) for the period before taxes | 9903 | €16,242 | €30,374 | +€14,132 | +87.0% |
| Income taxes | 67/77 | €293 | €7,590 | +€7,297 | +2490.0% |
| Profit (loss) for the period | 9904 | €15,949 | €22,784 | +€6,835 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,949 | €22,784 | +€6,835 | +42.9% |
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 5 October 2026 via checked.be.