JOKARIE: 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.
JOKARIE
Largest movements
- Tangible fixed assets -€3,612
down €3,612 (-22.0%), from €16,420 to €12,808
of which Furniture and vehicles: -€2,065
- Receivables within one year +€1,951
up €1,951 (+273%), from €715 to €2,666
of which Other amounts receivable: +€1,124
- Intangible fixed assets -€771
down €771 (-72.5%), from €1,062 to €292
- Deferred charges and accrued income -€475
down €475 (-100%), from €475 to €0
- Profit (loss) carried forward -€32,808
down €32,808 (-227%), from -€14,453 to -€47,261
- Other debts +€31,572
up €31,572 (+110%), from €28,750 to €60,322
- Tax, wage and social debts -€2,346
down €2,346 (-94.3%), from €2,487 to €141
of which Remuneration and social security: -€1,264
- Trade debts +€460
up €460 (+32.7%), from €1,404 to €1,864
- Short-term financial debts +€199
new in 2025: €199
- Gross operating margin -€18,428
down €18,428 (-235%), from -€7,845 to -€26,274
- Other operating charges +€345
up €345 (+202%), from €171 to €516
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 | €18,688 | €15,765 | -€2,923 | -15.6% |
| Fixed assets | 21/28 | €17,482 | €13,099 | -€4,383 | -25.1% |
| Intangible fixed assets | 21 | €1,062 | €292 | -€771 | -72.5% |
| Tangible fixed assets | 22/27 | €16,420 | €12,808 | -€3,612 | -22.0% |
| Furniture and vehicles | 24 | €3,987 | €1,922 | -€2,065 | -51.8% |
| Other tangible fixed assets | 26 | €12,433 | €10,886 | -€1,547 | -12.4% |
| Current assets | 29/58 | €1,205 | €2,666 | +€1,460 | +121% |
| Amounts receivable within one year | 40/41 | €715 | €2,666 | +€1,951 | +273% |
| Trade receivables | 40 | €0 | €826 | +€826 | |
| Other amounts receivable | 41 | €715 | €1,839 | +€1,124 | +157% |
| Cash at bank and in hand | 54/58 | €15 | €0 | -€15 | -100% |
| Deferred charges and accrued income | 490/1 | €475 | €0 | -€475 | -100% |
| Total equity and liabilities | 10/49 | €18,688 | €15,765 | -€2,923 | -15.6% |
| Equity | 10/15 | -€13,953 | -€46,761 | -€32,808 | -235% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,453 | -€47,261 | -€32,808 | -227% |
| Amounts payable | 17/49 | €32,641 | €62,526 | +€29,885 | +91.6% |
| Amounts payable within one year | 42/48 | €32,641 | €62,526 | +€29,885 | +91.6% |
| Financial debts | 43 | - | €199 | +€199 | |
| Credit institutions | 430/8 | - | €199 | +€199 | |
| Trade debts | 44 | €1,404 | €1,864 | +€460 | +32.7% |
| Suppliers | 440/4 | €1,404 | €1,864 | +€460 | +32.7% |
| Taxes, remuneration and social security | 45 | €2,487 | €141 | -€2,346 | -94.3% |
| Taxes | 450/3 | €1,223 | €141 | -€1,082 | -88.5% |
| Remuneration and social security | 454/9 | €1,264 | €0 | -€1,264 | -100% |
| Other amounts payable | 47/48 | €28,750 | €60,322 | +€31,572 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,408 | €4,383 | -€25 | -0.6% |
| Other operating charges | 640/8 | €171 | €516 | +€345 | +202% |
| Gross operating margin | 9900 | -€7,845 | -€26,274 | -€18,428 | -235% |
| Operating profit (loss) | 9901 | -€12,425 | -€31,173 | -€18,748 | -151% |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €1,645 | €1,494 | -€151 | -9.2% |
| Recurring financial charges | 65 | €1,645 | €1,494 | -€151 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,061 | -€32,667 | -€18,606 | -132% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€14,189 | -€32,808 | -€18,619 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,189 | -€32,808 | -€18,619 | -131% |
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 29 October 2026 via checked.be.