JOJOGEBA: 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.
JOJOGEBA
Largest movements
- Tangible fixed assets +€196,355
up €196,355 (+122.7%), from €160,089 to €356,444
of which Land and buildings: +€204,984
- Receivables within one year +€45,374
up €45,374 (+565.8%), from €8,020 to €53,394
of which Trade receivables: +€40,000
- Cash +€12,783
up €12,783 (+1544.6%), from €828 to €13,610
mainly Debts after one year (+€295,000) and Depreciation (+€15,773)
- Debts after one year +€295,000
up €295,000 (+212.2%), from €139,000 to €434,000
- Profit (loss) carried forward -€45,209
down €45,209 (-66.1%), from -€68,423 to -€113,631
- Trade debts +€5,188
up €5,188 (+138.2%), from €3,754 to €8,942
- Gross operating margin +€24,584
up €24,584 (+46.3%), from -€53,150 to -€28,566
- Depreciation +€1,987
up €1,987 (+14.4%), from €13,785 to €15,773
- Financial charges -€613
down €613 (-89.7%), from €683 to €70
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 | €168,936 | €424,339 | +€255,403 | +151.2% |
| Fixed assets | 21/28 | €160,089 | €356,444 | +€196,355 | +122.7% |
| Tangible fixed assets | 22/27 | €160,089 | €356,444 | +€196,355 | +122.7% |
| Land and buildings | 22 | €122,086 | €327,069 | +€204,984 | +167.9% |
| Plant, machinery and equipment | 23 | €22,324 | €17,838 | -€4,486 | -20.1% |
| Furniture and vehicles | 24 | €15,679 | €11,537 | -€4,142 | -26.4% |
| Current assets | 29/58 | €8,847 | €67,895 | +€59,047 | +667.4% |
| Amounts receivable within one year | 40/41 | €8,020 | €53,394 | +€45,374 | +565.8% |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 41 | €8,020 | €13,394 | +€5,374 | +67.0% |
| Cash at bank and in hand | 54/58 | €828 | €13,610 | +€12,783 | +1544.6% |
| Deferred charges and accrued income | 490/1 | - | €890 | +€890 | |
| Total equity and liabilities | 10/49 | €168,936 | €424,339 | +€255,403 | +151.2% |
| Equity | 10/15 | -€65,923 | -€111,131 | -€45,209 | -68.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,423 | -€113,631 | -€45,209 | -66.1% |
| Amounts payable | 17/49 | €234,859 | €535,470 | +€300,611 | +128.0% |
| Amounts payable after more than one year | 17 | €139,000 | €434,000 | +€295,000 | +212.2% |
| Financial debts | 170/4 | €139,000 | €434,000 | +€295,000 | +212.2% |
| Amounts payable within one year | 42/48 | €95,859 | €101,470 | +€5,611 | +5.9% |
| Trade debts | 44 | €3,754 | €8,942 | +€5,188 | +138.2% |
| Suppliers | 440/4 | €3,754 | €8,942 | +€5,188 | +138.2% |
| Other amounts payable | 47/48 | €92,105 | €92,528 | +€423 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,785 | €15,773 | +€1,987 | +14.4% |
| Other operating charges | 640/8 | €809 | €799 | -€10 | -1.2% |
| Gross operating margin | 9900 | -€53,150 | -€28,566 | +€24,584 | +46.3% |
| Operating profit (loss) | 9901 | -€67,745 | -€45,138 | +€22,606 | +33.4% |
| Financial income | 75/76B | €5 | €0 | -€5 | -100.0% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -100.0% |
| Financial charges | 65/66B | €683 | €70 | -€613 | -89.7% |
| Recurring financial charges | 65 | €683 | €70 | -€613 | -89.7% |
| Profit (loss) for the period before taxes | 9903 | -€68,423 | -€45,209 | +€23,214 | +33.9% |
| Profit (loss) for the period | 9904 | -€68,423 | -€45,209 | +€23,214 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,423 | -€45,209 | +€23,214 | +33.9% |
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 1 October 2026 via checked.be.