Jokama: 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.
Jokama
Largest movements
- Cash +€9,553
up €9,553 (+26.8%), from €35,640 to €45,193
mainly Net result for the year (+€9,433) and Depreciation (+€7,509)
- Tangible fixed assets -€4,461
down €4,461 (-3.1%), from €142,055 to €137,594
of which Land and buildings: -€6,413
- Reserves +€9,433
up €9,433 (+17.2%), from €54,794 to €64,227
of which Distributable reserves: +€9,433
- Trade debts -€4,701
down €4,701 (-98.0%), from €4,796 to €95
- Write-downs +€2,188
new in 2025: €2,188
- Taxes -€916
down €916 (-15.4%), from €5,966 to €5,049
- Depreciation +€891
up €891 (+13.5%), from €6,618 to €7,509
- Gross operating margin +€679
up €679 (+2.3%), from €30,137 to €30,816
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.
Cash bridge derived
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 | €182,682 | €185,935 | +€3,253 | +1.8% |
| Fixed assets | 21/28 | €142,055 | €137,594 | -€4,461 | -3.1% |
| Tangible fixed assets | 22/27 | €142,055 | €137,594 | -€4,461 | -3.1% |
| Land and buildings | 22 | €140,168 | €133,755 | -€6,413 | -4.6% |
| Plant, machinery and equipment | 23 | €1,264 | €3,722 | +€2,458 | +194.5% |
| Furniture and vehicles | 24 | €623 | €117 | -€506 | -81.3% |
| Current assets | 29/58 | €40,627 | €48,341 | +€7,714 | +19.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €35,640 | €45,193 | +€9,553 | +26.8% |
| Deferred charges and accrued income | 490/1 | €4,987 | €3,148 | -€1,839 | -36.9% |
| Total equity and liabilities | 10/49 | €182,682 | €185,935 | +€3,253 | +1.8% |
| Equity | 10/15 | €160,917 | €170,350 | +€9,433 | +5.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €54,794 | €64,227 | +€9,433 | +17.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €48,594 | €58,027 | +€9,433 | +19.4% |
| Profit (loss) carried forward | 14 | €44,123 | €44,123 | = | 0.0% |
| Amounts payable | 17/49 | €21,765 | €15,585 | -€6,180 | -28.4% |
| Amounts payable within one year | 42/48 | €21,060 | €15,442 | -€5,619 | -26.7% |
| Trade debts | 44 | €4,796 | €95 | -€4,701 | -98.0% |
| Suppliers | 440/4 | €4,796 | €95 | -€4,701 | -98.0% |
| Taxes, remuneration and social security | 45 | €5,967 | €5,049 | -€918 | -15.4% |
| Taxes | 450/3 | €5,967 | €5,049 | -€918 | -15.4% |
| Other amounts payable | 47/48 | €10,297 | €10,297 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €705 | €143 | -€562 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,618 | €7,509 | +€891 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,188 | +€2,188 | |
| Other operating charges | 640/8 | €6,324 | €6,549 | +€225 | +3.6% |
| Gross operating margin | 9900 | €30,137 | €30,816 | +€679 | +2.3% |
| Operating profit (loss) | 9901 | €17,195 | €14,570 | -€2,625 | -15.3% |
| Financial income | 75/76B | €5 | €47 | +€42 | +834.8% |
| Recurring financial income | 75 | €5 | €47 | +€42 | +834.8% |
| Financial charges | 65/66B | €219 | €134 | -€85 | -38.7% |
| Recurring financial charges | 65 | €219 | €134 | -€85 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €16,981 | €14,483 | -€2,499 | -14.7% |
| Income taxes | 67/77 | €5,966 | €5,049 | -€916 | -15.4% |
| Profit (loss) for the period | 9904 | €11,016 | €9,433 | -€1,583 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,016 | €9,433 | -€1,583 | -14.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.