JOKADICLA: 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.
JOKADICLA
Largest movements
- Receivables within one year -€69,982
down €69,982 (-51.2%), from €136,766 to €66,783
of which Trade receivables: -€66,906
- Current investments +€45,116
up €45,116 (+224.7%), from €20,082 to €65,199
- Cash +€12,143
up €12,143 (+46.0%), from €26,387 to €38,531
mainly Receivables within one year (+€69,982) and Net result for the year (+€23,338)
- Stocks and contracts -€6,837
down €6,837 (-43.9%), from €15,558 to €8,721
- Tangible fixed assets -€3,316
down €3,316 (-36.3%), from €9,141 to €5,825
- Trade debts -€67,159
down €67,159 (-76.5%), from €87,798 to €20,639
- Profit (loss) carried forward +€23,338
up €23,338 (+6128.9%), from €381 to €23,718
- Other debts +€21,400
up €21,400 (+20.9%), from €102,380 to €123,780
- Gross operating margin +€34,088
up €34,088 (+77.0%), from €44,246 to €78,333
- Staff costs -€5,029
down €5,029 (-9.2%), from €54,553 to €49,524
- Depreciation +€2,508
up €2,508 (+310.1%), from €809 to €3,316
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 | €208,770 | €187,024 | -€21,746 | -10.4% |
| Fixed assets | 21/28 | €9,141 | €5,825 | -€3,316 | -36.3% |
| Tangible fixed assets | 22/27 | €9,141 | €5,825 | -€3,316 | -36.3% |
| Furniture and vehicles | 24 | €9,141 | €5,825 | -€3,316 | -36.3% |
| Current assets | 29/58 | €199,629 | €181,199 | -€18,430 | -9.2% |
| Stocks and contracts in progress | 3 | €15,558 | €8,721 | -€6,837 | -43.9% |
| Stocks | 30/36 | €15,558 | €8,721 | -€6,837 | -43.9% |
| Amounts receivable within one year | 40/41 | €136,766 | €66,783 | -€69,982 | -51.2% |
| Trade receivables | 40 | €124,220 | €57,314 | -€66,906 | -53.9% |
| Other amounts receivable | 41 | €12,545 | €9,469 | -€3,076 | -24.5% |
| Current investments | 50/53 | €20,082 | €65,199 | +€45,116 | +224.7% |
| Cash at bank and in hand | 54/58 | €26,387 | €38,531 | +€12,143 | +46.0% |
| Deferred charges and accrued income | 490/1 | €836 | €1,966 | +€1,129 | +135.1% |
| Total equity and liabilities | 10/49 | €208,770 | €187,024 | -€21,746 | -10.4% |
| Equity | 10/15 | €8,441 | €31,778 | +€23,338 | +276.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €381 | €23,718 | +€23,338 | +6128.9% |
| Amounts payable | 17/49 | €200,330 | €155,246 | -€45,084 | -22.5% |
| Amounts payable within one year | 42/48 | €200,330 | €155,175 | -€45,155 | -22.5% |
| Trade debts | 44 | €87,798 | €20,639 | -€67,159 | -76.5% |
| Suppliers | 440/4 | €87,798 | €20,639 | -€67,159 | -76.5% |
| Taxes, remuneration and social security | 45 | €10,152 | €10,756 | +€604 | +6.0% |
| Taxes | 450/3 | €814 | €780 | -€34 | -4.2% |
| Remuneration and social security | 454/9 | €9,338 | €9,976 | +€638 | +6.8% |
| Other amounts payable | 47/48 | €102,380 | €123,780 | +€21,400 | +20.9% |
| Accrued charges and deferred income | 492/3 | - | €71 | +€71 | |
| Remuneration, social security and pensions | 62 | €54,553 | €49,524 | -€5,029 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €809 | €3,316 | +€2,508 | +310.1% |
| Other operating charges | 640/8 | €1,030 | €1,333 | +€303 | +29.4% |
| Gross operating margin | 9900 | €44,246 | €78,333 | +€34,088 | +77.0% |
| Operating profit (loss) | 9901 | -€12,145 | €24,161 | +€36,306 | |
| Financial income | 75/76B | - | €373 | +€373 | |
| Recurring financial income | 75 | - | €373 | +€373 | |
| Financial charges | 65/66B | €622 | €1,084 | +€462 | +74.4% |
| Recurring financial charges | 65 | €622 | €1,084 | +€462 | +74.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,767 | €23,450 | +€36,217 | |
| Income taxes | 67/77 | €1 | €112 | +€110 | +7948.2% |
| Profit (loss) for the period | 9904 | -€12,768 | €23,338 | +€36,106 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,768 | €23,338 | +€36,106 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.