JOK EXPRESS: 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.
JOK EXPRESS
Largest movements
- Receivables within one year -€31,863
down €31,863 (-59.0%), from €54,034 to €22,171
of which Trade receivables: -€30,667
- Tangible fixed assets +€26,177
up €26,177 (+253.8%), from €10,315 to €36,492
- Cash -€13,745
down €13,745 (-77.3%), from €17,782 to €4,036
mainly Investment in fixed assets (net) (-€32,911) and Net result for the year (-€29,077)
- Profit (loss) carried forward -€29,077
new in 2024: -€29,077
- Other debts +€11,981
new in 2024: €11,981
- Accrued charges and deferred income -€4,151
down €4,151 (-72.4%), from €5,730 to €1,579
- Trade debts +€1,906
up €1,906 (+4.8%), from €39,427 to €41,333
- Gross operating margin -€23,914
down €23,914 (-51.7%), from €46,227 to €22,312
- Staff costs +€4,402
up €4,402 (+14.8%), from €29,731 to €34,133
- Taxes -€2,017
no longer reported in 2024 (was €2,017)
- Depreciation +€722
up €722 (+12.0%), from €6,012 to €6,734
- Other operating charges +€694
up €694 (+36.9%), from €1,882 to €2,577
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,131 | €71,757 | -€19,373 | -21.3% |
| Fixed assets | 21/28 | €19,315 | €45,492 | +€26,177 | +135.5% |
| Tangible fixed assets | 22/27 | €10,315 | €36,492 | +€26,177 | +253.8% |
| Furniture and vehicles | 24 | €10,315 | €36,492 | +€26,177 | +253.8% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €71,816 | €26,265 | -€45,550 | -63.4% |
| Amounts receivable within one year | 40/41 | €54,034 | €22,171 | -€31,863 | -59.0% |
| Trade receivables | 40 | €52,838 | €22,171 | -€30,667 | -58.0% |
| Other amounts receivable | 41 | €1,196 | - | -€1,196 | |
| Cash at bank and in hand | 54/58 | €17,782 | €4,036 | -€13,745 | -77.3% |
| Deferred charges and accrued income | 490/1 | - | €58 | +€58 | |
| Total equity and liabilities | 10/49 | €91,131 | €71,757 | -€19,373 | -21.3% |
| Equity | 10/15 | €22,879 | -€6,198 | -€29,077 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €21,379 | €21,379 | = | 0.0% |
| Distributable reserves | 133 | €21,379 | €21,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,077 | -€29,077 | |
| Amounts payable | 17/49 | €68,251 | €77,955 | +€9,704 | +14.2% |
| Amounts payable within one year | 42/48 | €62,522 | €76,376 | +€13,855 | +22.2% |
| Current portion of amounts payable after more than one year | 42 | €459 | - | -€459 | |
| Trade debts | 44 | €39,427 | €41,333 | +€1,906 | +4.8% |
| Suppliers | 440/4 | €39,427 | €41,333 | +€1,906 | +4.8% |
| Taxes, remuneration and social security | 45 | €22,635 | €23,062 | +€427 | +1.9% |
| Taxes | 450/3 | €18,422 | €19,332 | +€909 | +4.9% |
| Remuneration and social security | 454/9 | €4,213 | €3,730 | -€483 | -11.5% |
| Other amounts payable | 47/48 | - | €11,981 | +€11,981 | |
| Accrued charges and deferred income | 492/3 | €5,730 | €1,579 | -€4,151 | -72.4% |
| Remuneration, social security and pensions | 62 | €29,731 | €34,133 | +€4,402 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,012 | €6,734 | +€722 | +12.0% |
| Other operating charges | 640/8 | €1,882 | €2,577 | +€694 | +36.9% |
| Non-recurring operating charges | 66A | - | €7,176 | +€7,176 | |
| Gross operating margin | 9900 | €46,227 | €22,312 | -€23,914 | -51.7% |
| Operating profit (loss) | 9901 | €8,601 | -€28,307 | -€36,908 | |
| Financial income | 75/76B | €61 | €18 | -€43 | -69.9% |
| Recurring financial income | 75 | €61 | €18 | -€43 | -69.9% |
| Financial charges | 65/66B | €770 | €789 | +€19 | +2.4% |
| Recurring financial charges | 65 | €770 | €789 | +€19 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €7,892 | -€29,077 | -€36,969 | |
| Income taxes | 67/77 | €2,017 | - | -€2,017 | |
| Profit (loss) for the period | 9904 | €5,875 | -€29,077 | -€34,953 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,875 | -€29,077 | -€34,953 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.