JOKANE: 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.
JOKANE
Largest movements
- Cash +€21,976
up €21,976 (+55.5%), from €39,619 to €61,596
mainly Net result for the year (+€60,872) and Other debts (+€15,600)
- Receivables within one year -€12,858
down €12,858 (-45.3%), from €28,395 to €15,536
- Tangible fixed assets +€3,522
new in 2025: €3,522
- Other debts +€15,600
up €15,600 (+31.2%), from €50,052 to €65,652
- Profit (loss) carried forward -€4,128
down €4,128 (-88.7%), from €4,652 to €524
- Tax, wage and social debts +€915
up €915 (+6.9%), from €13,201 to €14,117
of which Taxes: +€890
- Gross operating margin +€15,096
up €15,096 (+22.9%), from €65,979 to €81,075
- Depreciation +€2,980
new in 2025: €2,980
- Taxes +€2,590
up €2,590 (+19.1%), from €13,556 to €16,146
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 | €70,322 | €82,277 | +€11,955 | +17.0% |
| Fixed assets | 21/28 | - | €3,522 | +€3,522 | |
| Tangible fixed assets | 22/27 | - | €3,522 | +€3,522 | |
| Furniture and vehicles | 24 | - | €3,522 | +€3,522 | |
| Current assets | 29/58 | €70,322 | €78,755 | +€8,433 | +12.0% |
| Amounts receivable within one year | 40/41 | €28,395 | €15,536 | -€12,858 | -45.3% |
| Trade receivables | 40 | €28,395 | €15,536 | -€12,858 | -45.3% |
| Cash at bank and in hand | 54/58 | €39,619 | €61,596 | +€21,976 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,308 | €1,622 | -€685 | -29.7% |
| Total equity and liabilities | 10/49 | €70,322 | €82,277 | +€11,955 | +17.0% |
| Equity | 10/15 | €6,152 | €2,024 | -€4,128 | -67.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,652 | €524 | -€4,128 | -88.7% |
| Amounts payable | 17/49 | €64,170 | €80,253 | +€16,083 | +25.1% |
| Amounts payable within one year | 42/48 | €64,170 | €80,253 | +€16,083 | +25.1% |
| Trade debts | 44 | €916 | €485 | -€431 | -47.1% |
| Suppliers | 440/4 | €916 | €485 | -€431 | -47.1% |
| Taxes, remuneration and social security | 45 | €13,201 | €14,117 | +€915 | +6.9% |
| Taxes | 450/3 | €10,749 | €11,639 | +€890 | +8.3% |
| Remuneration and social security | 454/9 | €2,453 | €2,478 | +€25 | +1.0% |
| Other amounts payable | 47/48 | €50,052 | €65,652 | +€15,600 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,980 | +€2,980 | |
| Other operating charges | 640/8 | €872 | €898 | +€26 | +3.0% |
| Gross operating margin | 9900 | €65,979 | €81,075 | +€15,096 | +22.9% |
| Operating profit (loss) | 9901 | €65,107 | €77,197 | +€12,090 | +18.6% |
| Financial charges | 65/66B | €245 | €179 | -€66 | -26.9% |
| Recurring financial charges | 65 | €245 | €179 | -€66 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €64,862 | €77,018 | +€12,156 | +18.7% |
| Income taxes | 67/77 | €13,556 | €16,146 | +€2,590 | +19.1% |
| Profit (loss) for the period | 9904 | €51,306 | €60,872 | +€9,566 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,306 | €60,872 | +€9,566 | +18.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.