JOJUSI: 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.
JOJUSI
Largest movements
- Tangible fixed assets -€23,997
down €23,997 (-6.9%), from €348,534 to €324,537
of which Land and buildings: -€23,565
- Cash +€9,413
up €9,413 (+64.9%), from €14,512 to €23,925
mainly Depreciation (+€23,997) and Accrued charges and deferred income (+€1,079)
- Receivables within one year +€6,825
up €6,825 (+25.5%), from €26,804 to €33,629
of which Other amounts receivable: +€6,262
- Reserves -€7,698
down €7,698 (-2.3%), from €338,190 to €330,491
- Depreciation -€2,732
down €2,732 (-10.2%), from €26,729 to €23,997
- Gross operating margin +€1,346
up €1,346 (+7.5%), from €17,973 to €19,319
- Other operating charges -€608
down €608 (-13.1%), from €4,647 to €4,039
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 | €391,064 | €383,331 | -€7,733 | -2.0% |
| Fixed assets | 21/28 | €348,534 | €324,537 | -€23,997 | -6.9% |
| Tangible fixed assets | 22/27 | €348,534 | €324,537 | -€23,997 | -6.9% |
| Land and buildings | 22 | €347,062 | €323,497 | -€23,565 | -6.8% |
| Plant, machinery and equipment | 23 | €1,472 | €1,041 | -€431 | -29.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €42,530 | €58,794 | +€16,264 | +38.2% |
| Amounts receivable within one year | 40/41 | €26,804 | €33,629 | +€6,825 | +25.5% |
| Trade receivables | 40 | - | €562 | +€562 | |
| Other amounts receivable | 41 | €26,804 | €33,067 | +€6,262 | +23.4% |
| Cash at bank and in hand | 54/58 | €14,512 | €23,925 | +€9,413 | +64.9% |
| Deferred charges and accrued income | 490/1 | €1,214 | €1,240 | +€26 | +2.2% |
| Total equity and liabilities | 10/49 | €391,064 | €383,331 | -€7,733 | -2.0% |
| Equity | 10/15 | €387,776 | €380,078 | -€7,698 | -2.0% |
| Contributions | 10/11 | €49,587 | €49,587 | = | 0.0% |
| Reserves | 13 | €338,190 | €330,491 | -€7,698 | -2.3% |
| Distributable reserves | 133 | €338,190 | €330,491 | -€7,698 | -2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,287 | €3,253 | -€35 | -1.1% |
| Amounts payable within one year | 42/48 | €3,287 | €2,174 | -€1,113 | -33.9% |
| Trade debts | 44 | €1,181 | €57 | -€1,124 | -95.2% |
| Suppliers | 440/4 | €1,181 | €57 | -€1,124 | -95.2% |
| Taxes, remuneration and social security | 45 | €1,247 | €1,259 | +€11 | +0.9% |
| Taxes | 450/3 | €1,247 | €1,259 | +€11 | +0.9% |
| Other amounts payable | 47/48 | €859 | €859 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,079 | +€1,079 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,729 | €23,997 | -€2,732 | -10.2% |
| Other operating charges | 640/8 | €4,647 | €4,039 | -€608 | -13.1% |
| Gross operating margin | 9900 | €17,973 | €19,319 | +€1,346 | +7.5% |
| Operating profit (loss) | 9901 | -€13,403 | -€8,717 | +€4,686 | +35.0% |
| Financial income | 75/76B | €1,370 | €1,523 | +€153 | +11.1% |
| Recurring financial income | 75 | €1,370 | €1,523 | +€153 | +11.1% |
| Financial charges | 65/66B | €14 | €107 | +€94 | +694% |
| Recurring financial charges | 65 | €14 | €107 | +€94 | +694% |
| Profit (loss) for the period before taxes | 9903 | -€12,046 | -€7,302 | +€4,745 | +39.4% |
| Income taxes | 67/77 | €386 | €397 | +€11 | +2.9% |
| Profit (loss) for the period | 9904 | -€12,432 | -€7,698 | +€4,734 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,432 | -€7,698 | +€4,734 | +38.1% |
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 26 October 2026 via checked.be.