Jokaline: 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.
Jokaline
Largest movements
- Tangible fixed assets -€29,224
down €29,224 (-14.1%), from €207,040 to €177,815
of which Land and buildings: -€28,601
- Stocks and contracts -€16,000
down €16,000 (-32.0%), from €50,000 to €34,000
- Cash +€3,640
up €3,640 (+14.4%), from €25,210 to €28,850
mainly Depreciation (+€48,910) and Short-term financial debts (+€25,000)
- Other debts -€46,922
down €46,922 (-24.5%), from €191,712 to €144,790
- Short-term financial debts +€25,000
new in 2024: €25,000
- Debts after one year -€15,000
down €15,000 (-21.8%), from €68,750 to €53,750
- Profit (loss) carried forward -€12,432
down €12,432 (-60.0%), from -€20,704 to -€33,136
- Trade debts +€11,067
up €11,067 (+30.1%), from €36,733 to €47,800
- Gross operating margin -€22,089
down €22,089 (-33.1%), from €66,644 to €44,555
- Taxes -€3,337
down €3,337 (-92.3%), from €3,614 to €278
- Staff costs +€1,479
new in 2024: €1,479
- Other operating charges +€1,172
up €1,172 (+41.7%), from €2,810 to €3,982
- Financial charges +€893
up €893 (+57.5%), from €1,553 to €2,447
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 | €325,466 | €283,843 | -€41,623 | -12.8% |
| Fixed assets | 21/28 | €207,040 | €177,815 | -€29,224 | -14.1% |
| Tangible fixed assets | 22/27 | €207,040 | €177,815 | -€29,224 | -14.1% |
| Land and buildings | 22 | €185,878 | €157,276 | -€28,601 | -15.4% |
| Plant, machinery and equipment | 23 | €7,984 | €8,669 | +€685 | +8.6% |
| Furniture and vehicles | 24 | €13,178 | €11,870 | -€1,308 | -9.9% |
| Current assets | 29/58 | €118,426 | €106,027 | -€12,399 | -10.5% |
| Stocks and contracts in progress | 3 | €50,000 | €34,000 | -€16,000 | -32.0% |
| Stocks | 30/36 | €50,000 | €34,000 | -€16,000 | -32.0% |
| Amounts receivable within one year | 40/41 | €40,602 | €40,902 | +€300 | +0.7% |
| Trade receivables | 40 | €40,188 | €39,020 | -€1,168 | -2.9% |
| Other amounts receivable | 41 | €415 | €1,883 | +€1,468 | +353.8% |
| Cash at bank and in hand | 54/58 | €25,210 | €28,850 | +€3,640 | +14.4% |
| Deferred charges and accrued income | 490/1 | €2,613 | €2,275 | -€338 | -12.9% |
| Total equity and liabilities | 10/49 | €325,466 | €283,843 | -€41,623 | -12.8% |
| Equity | 10/15 | €9,656 | -€2,776 | -€12,432 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,161 | €24,161 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €10,301 | €10,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,704 | -€33,136 | -€12,432 | -60.0% |
| Amounts payable | 17/49 | €315,809 | €286,618 | -€29,191 | -9.2% |
| Amounts payable after more than one year | 17 | €68,750 | €53,750 | -€15,000 | -21.8% |
| Financial debts | 170/4 | €68,750 | €53,750 | -€15,000 | -21.8% |
| Amounts payable within one year | 42/48 | €247,059 | €232,868 | -€14,191 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €36,733 | €47,800 | +€11,067 | +30.1% |
| Suppliers | 440/4 | €36,733 | €47,800 | +€11,067 | +30.1% |
| Taxes, remuneration and social security | 45 | €3,614 | €278 | -€3,337 | -92.3% |
| Taxes | 450/3 | €3,614 | €278 | -€3,337 | -92.3% |
| Other amounts payable | 47/48 | €191,712 | €144,790 | -€46,922 | -24.5% |
| Non-recurring operating income | 76A | €1,746 | €800 | -€946 | -54.2% |
| Remuneration, social security and pensions | 62 | - | €1,479 | +€1,479 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,339 | €48,910 | +€571 | +1.2% |
| Other operating charges | 640/8 | €2,810 | €3,982 | +€1,172 | +41.7% |
| Gross operating margin | 9900 | €66,644 | €44,555 | -€22,089 | -33.1% |
| Operating profit (loss) | 9901 | €15,494 | -€9,817 | -€25,311 | |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €1,553 | €2,447 | +€893 | +57.5% |
| Recurring financial charges | 65 | €1,553 | €2,447 | +€893 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €13,941 | -€12,154 | -€26,095 | |
| Income taxes | 67/77 | €3,614 | €278 | -€3,337 | -92.3% |
| Profit (loss) for the period | 9904 | €10,327 | -€12,432 | -€22,759 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,327 | -€12,432 | -€22,759 |
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.