JOKARI: 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.
JOKARI
Largest movements
- Receivables within one year +€4,815
up €4,815 (+7.0%), from €68,949 to €73,764
of which Trade receivables: +€3,899
- Deferred charges and accrued income -€3,308
down €3,308 (-9.8%), from €33,726 to €30,418
- Cash -€2,962
down €2,962 (-85.3%), from €3,471 to €509
mainly Net result for the year (-€16,584) and Receivables within one year (-€4,815)
- Tangible fixed assets -€1,182
down €1,182 (-23.5%), from €5,021 to €3,838
of which Plant, machinery and equipment: -€1,400
- Profit (loss) carried forward -€16,584
down €16,584 (-45.3%), from -€36,607 to -€53,191
- Trade debts +€14,890
up €14,890 (+43.4%), from €34,274 to €49,164
- Purchases and services -€40,706
down €40,706 (-55.1%), from €73,832 to €33,126
- Gross operating margin +€20,097
up €20,097, from -€18,437 to €1,660
- Turnover -€5,880
down €5,880 (-17.3%), from €33,990 to €28,110
- Staff costs -€5,561
down €5,561 (-21.5%), from €25,832 to €20,271
- Financial income +€4,978
up €4,978 (+255.5%), from €1,948 to €6,926
of which Non-recurring financial income: +€6,050
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,148 | €111,511 | -€2,637 | -2.3% |
| Formation expenses | 20 | €50 | €50 | = | 0.0% |
| Fixed assets | 21/28 | €7,952 | €6,770 | -€1,182 | -14.9% |
| Tangible fixed assets | 22/27 | €5,021 | €3,838 | -€1,182 | -23.5% |
| Plant, machinery and equipment | 23 | €4,185 | €2,785 | -€1,400 | -33.5% |
| Other tangible fixed assets | 26 | €836 | €1,053 | +€218 | +26.0% |
| Financial fixed assets | 28 | €2,932 | €2,932 | = | 0.0% |
| Current assets | 29/58 | €106,145 | €104,691 | -€1,454 | -1.4% |
| Amounts receivable within one year | 40/41 | €68,949 | €73,764 | +€4,815 | +7.0% |
| Trade receivables | 40 | €14,910 | €18,808 | +€3,899 | +26.1% |
| Other amounts receivable | 41 | €54,039 | €54,956 | +€917 | +1.7% |
| Cash at bank and in hand | 54/58 | €3,471 | €509 | -€2,962 | -85.3% |
| Deferred charges and accrued income | 490/1 | €33,726 | €30,418 | -€3,308 | -9.8% |
| Total equity and liabilities | 10/49 | €114,148 | €111,511 | -€2,637 | -2.3% |
| Equity | 10/15 | €25,676 | €9,092 | -€16,584 | -64.6% |
| Contributions | 10/11 | €62,283 | €62,283 | = | 0.0% |
| Capital | 10 | €62,283 | €62,283 | = | 0.0% |
| Issued capital | 100 | €62,283 | €62,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,607 | -€53,191 | -€16,584 | -45.3% |
| Amounts payable | 17/49 | €88,472 | €102,419 | +€13,948 | +15.8% |
| Amounts payable after more than one year | 17 | €45,000 | €45,000 | = | 0.0% |
| Financial debts | 170/4 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,472 | €57,419 | +€13,948 | +32.1% |
| Financial debts | 43 | €9,198 | €8,256 | -€942 | -10.2% |
| Credit institutions | 430/8 | €9,198 | €8,256 | -€942 | -10.2% |
| Trade debts | 44 | €34,274 | €49,164 | +€14,890 | +43.4% |
| Suppliers | 440/4 | €34,274 | €49,164 | +€14,890 | +43.4% |
| Turnover | 70 | €33,990 | €28,110 | -€5,880 | -17.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €73,832 | €33,126 | -€40,706 | -55.1% |
| Remuneration, social security and pensions | 62 | €25,832 | €20,271 | -€5,561 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,585 | €1,900 | -€3,685 | -66.0% |
| Other operating charges | 640/8 | €1,608 | €990 | -€618 | -38.4% |
| Gross operating margin | 9900 | -€18,437 | €1,660 | +€20,097 | |
| Operating profit (loss) | 9901 | -€51,461 | -€21,500 | +€29,961 | +58.2% |
| Financial income | 75/76B | €1,948 | €6,926 | +€4,978 | +255.5% |
| Recurring financial income | 75 | €1,948 | €876 | -€1,072 | -55.0% |
| Non-recurring financial income | 76B | - | €6,050 | +€6,050 | |
| Financial charges | 65/66B | €2,074 | €2,010 | -€65 | -3.1% |
| Recurring financial charges | 65 | €2,074 | €2,010 | -€65 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,587 | -€16,584 | +€35,003 | +67.9% |
| Profit (loss) for the period | 9904 | -€51,587 | -€16,584 | +€35,003 | +67.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,587 | -€16,584 | +€35,003 | +67.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.