JOKAINVEST: 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.
JOKAINVEST
Largest movements
- Current investments +€214,067
up €214,067 (+107%), from €201,002 to €415,069
- Tangible fixed assets +€80,772
up €80,772 (+20.3%), from €398,215 to €478,987
of which Land and buildings: +€156,168
- Cash -€69,062
down €69,062 (-42.0%), from €164,535 to €95,473
mainly Current investments (-€214,067) and Investment in fixed assets (net) (-€90,053)
- Receivables after one year -€14,760
down €14,760 (-44.7%), from €33,044 to €18,284
- Receivables within one year +€10,654
up €10,654 (+48.7%), from €21,892 to €32,546
- Debts after one year +€110,717
up €110,717 (+535%), from €20,691 to €131,408
- Reserves +€59,431
up €59,431 (+15.0%), from €396,742 to €456,173
of which Distributable reserves: +€65,000
- Current portion of long-term debt +€33,944
up €33,944 (+167%), from €20,339 to €54,283
- Profit (loss) carried forward +€28,277
up €28,277 (+13.1%), from €215,640 to €243,917
- Depreciation -€11,282
down €11,282 (-54.9%), from €20,562 to €9,281
- Taxes +€10,609
up €10,609 (+27.0%), from €39,258 to €49,867
- Financial income +€8,208
up €8,208 (+1,186%), from €692 to €8,900
- Financial charges +€6,090
up €6,090 (+579%), from €1,052 to €7,142
of which Financial charges: +€3,924
- Other operating charges +€2,248
up €2,248 (+212%), from €1,063 to €3,311
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 | €820,016 | €1,051,783 | +€231,768 | +28.3% |
| Fixed assets | 21/28 | €398,215 | €478,987 | +€80,772 | +20.3% |
| Tangible fixed assets | 22/27 | €398,215 | €478,987 | +€80,772 | +20.3% |
| Land and buildings | 22 | €322,767 | €478,935 | +€156,168 | +48.4% |
| Furniture and vehicles | 24 | €116 | €52 | -€64 | -55.1% |
| Assets under construction and advance payments | 27 | €75,332 | - | -€75,332 | |
| Current assets | 29/58 | €421,801 | €572,796 | +€150,995 | +35.8% |
| Amounts receivable after more than one year | 29 | €33,044 | €18,284 | -€14,760 | -44.7% |
| Other amounts receivable | 291 | €33,044 | €18,284 | -€14,760 | -44.7% |
| Amounts receivable within one year | 40/41 | €21,892 | €32,546 | +€10,654 | +48.7% |
| Trade receivables | 40 | €21,892 | €32,546 | +€10,654 | +48.7% |
| Current investments | 50/53 | €201,002 | €415,069 | +€214,067 | +107% |
| Cash at bank and in hand | 54/58 | €164,535 | €95,473 | -€69,062 | -42.0% |
| Deferred charges and accrued income | 490/1 | €1,329 | €11,424 | +€10,096 | +760% |
| Total equity and liabilities | 10/49 | €820,016 | €1,051,783 | +€231,768 | +28.3% |
| Equity | 10/15 | €649,566 | €737,274 | +€87,708 | +13.5% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €396,742 | €456,173 | +€59,431 | +15.0% |
| Non-distributable reserves | 130/1 | €3,833 | €3,833 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,833 | €3,833 | = | 0.0% |
| Tax-exempt reserves | 132 | €195,909 | €190,340 | -€5,569 | -2.8% |
| Distributable reserves | 133 | €197,000 | €262,000 | +€65,000 | +33.0% |
| Profit (loss) carried forward | 14 | €215,640 | €243,917 | +€28,277 | +13.1% |
| Provisions and deferred taxes | 16 | €65,303 | €63,447 | -€1,856 | -2.8% |
| Deferred taxes | 168 | €65,303 | €63,447 | -€1,856 | -2.8% |
| Amounts payable | 17/49 | €105,147 | €251,063 | +€145,916 | +139% |
| Amounts payable after more than one year | 17 | €20,691 | €131,408 | +€110,717 | +535% |
| Financial debts | 170/4 | €20,691 | €131,408 | +€110,717 | +535% |
| Amounts payable within one year | 42/48 | €84,456 | €119,655 | +€35,199 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €20,339 | €54,283 | +€33,944 | +167% |
| Trade debts | 44 | €1,670 | €208 | -€1,461 | -87.5% |
| Suppliers | 440/4 | €1,670 | €208 | -€1,461 | -87.5% |
| Taxes, remuneration and social security | 45 | €9,912 | €12,106 | +€2,195 | +22.1% |
| Taxes | 450/3 | €9,912 | €12,106 | +€2,195 | +22.1% |
| Other amounts payable | 47/48 | €52,535 | €53,057 | +€522 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,562 | €9,281 | -€11,282 | -54.9% |
| Other operating charges | 640/8 | €1,063 | €3,311 | +€2,248 | +212% |
| Gross operating margin | 9900 | €147,469 | €146,553 | -€916 | -0.6% |
| Operating profit (loss) | 9901 | €125,844 | €133,962 | +€8,118 | +6.5% |
| Financial income | 75/76B | €692 | €8,900 | +€8,208 | +1,186% |
| Recurring financial income | 75 | €692 | €8,900 | +€8,208 | +1,186% |
| Financial charges | 65/66B | €1,052 | €7,142 | +€6,090 | +579% |
| Recurring financial charges | 65 | €1,052 | €4,976 | +€3,924 | +373% |
| Non-recurring financial charges | 66B | - | €2,166 | +€2,166 | |
| Profit (loss) for the period before taxes | 9903 | €125,484 | €135,719 | +€10,236 | +8.2% |
| Transfer from deferred taxes | 780 | €2,275 | €1,856 | -€418 | -18.4% |
| Income taxes | 67/77 | €39,258 | €49,867 | +€10,609 | +27.0% |
| Profit (loss) for the period | 9904 | €88,500 | €87,708 | -€792 | -0.9% |
| Transfer from tax-exempt reserves | 789 | €6,824 | €5,569 | -€1,255 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €95,324 | €93,277 | -€2,047 | -2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.