JOKA Consulting: 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.
JOKA Consulting
Largest movements
- Receivables within one year -€2,904
down €2,904 (-23.3%), from €12,482 to €9,578
of which Other amounts receivable: -€2,722
- Profit (loss) carried forward -€2,266
down €2,266 (-412%), from -€550 to -€2,816
- Tax, wage and social debts -€408
no longer reported in 2024 (was €408)
- Trade debts -€254
no longer reported in 2024 (was €254)
- Gross operating margin -€2,240
down €2,240, from €80 to -€2,161
- Other operating charges -€496
down €496 (-82.4%), from €601 to €106
- Financial charges -€29
no longer reported in 2024 (was €29)
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.
Derived cash bridge
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 | €12,612 | €9,684 | -€2,928 | -23.2% |
| Current assets | 29/58 | €12,612 | €9,684 | -€2,928 | -23.2% |
| Amounts receivable within one year | 40/41 | €12,482 | €9,578 | -€2,904 | -23.3% |
| Trade receivables | 40 | €182 | €0 | -€182 | -100% |
| Other amounts receivable | 41 | €12,300 | €9,578 | -€2,722 | -22.1% |
| Cash at bank and in hand | 54/58 | €130 | €106 | -€25 | -18.8% |
| Total equity and liabilities | 10/49 | €12,612 | €9,684 | -€2,928 | -23.2% |
| Equity | 10/15 | €11,950 | €9,684 | -€2,266 | -19.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€550 | -€2,816 | -€2,266 | -412% |
| Amounts payable | 17/49 | €662 | - | -€662 | |
| Amounts payable within one year | 42/48 | €662 | - | -€662 | |
| Trade debts | 44 | €254 | - | -€254 | |
| Suppliers | 440/4 | €254 | - | -€254 | |
| Taxes, remuneration and social security | 45 | €408 | - | -€408 | |
| Taxes | 450/3 | €408 | - | -€408 | |
| Other operating charges | 640/8 | €601 | €106 | -€496 | -82.4% |
| Gross operating margin | 9900 | €80 | -€2,161 | -€2,240 | |
| Operating profit (loss) | 9901 | -€521 | -€2,266 | -€1,745 | -335% |
| Financial charges | 65/66B | €29 | - | -€29 | |
| Recurring financial charges | 65 | €29 | - | -€29 | |
| Profit (loss) for the period before taxes | 9903 | -€550 | -€2,266 | -€1,716 | -312% |
| Profit (loss) for the period | 9904 | -€550 | -€2,266 | -€1,716 | -312% |
| Profit (loss) for the period to be appropriated | 9905 | -€550 | -€2,266 | -€1,716 | -312% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.