JoKe: 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.
JoKe
Largest movements
- Receivables within one year -€76,368
down €76,368 (-100%), from €76,368 to €0
of which Trade receivables: -€65,000
- Cash +€70,309
up €70,309 (+651%), from €10,794 to €81,102
mainly Receivables within one year (+€76,368) and Depreciation (+€5,539)
- Tangible fixed assets -€5,539
down €5,539 (-26.1%), from €21,222 to €15,683
- Other debts -€13,466
down €13,466 (-89.8%), from €15,000 to €1,534
- Profit (loss) carried forward +€5,292
up €5,292 (+6.6%), from €79,793 to €85,085
- Tax, wage and social debts -€4,634
down €4,634 (-50.0%), from €9,264 to €4,630
- Trade debts +€1,211
up €1,211 (+41.8%), from €2,895 to €4,106
- Gross operating margin -€34,993
down €34,993 (-70.6%), from €49,592 to €14,599
- Taxes -€7,082
down €7,082 (-76.4%), from €9,264 to €2,182
- Depreciation +€1,361
up €1,361 (+32.6%), from €4,178 to €5,539
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 | €109,952 | €98,355 | -€11,597 | -10.5% |
| Fixed assets | 21/28 | €22,722 | €17,183 | -€5,539 | -24.4% |
| Tangible fixed assets | 22/27 | €21,222 | €15,683 | -€5,539 | -26.1% |
| Furniture and vehicles | 24 | €21,222 | €15,683 | -€5,539 | -26.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €87,230 | €81,172 | -€6,058 | -6.9% |
| Amounts receivable within one year | 40/41 | €76,368 | €0 | -€76,368 | -100% |
| Trade receivables | 40 | €65,000 | €0 | -€65,000 | -100% |
| Other amounts receivable | 41 | €11,368 | €0 | -€11,368 | -100% |
| Cash at bank and in hand | 54/58 | €10,794 | €81,102 | +€70,309 | +651% |
| Deferred charges and accrued income | 490/1 | €68 | €70 | +€1 | +2.0% |
| Total equity and liabilities | 10/49 | €109,952 | €98,355 | -€11,597 | -10.5% |
| Equity | 10/15 | €82,793 | €88,085 | +€5,292 | +6.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,793 | €85,085 | +€5,292 | +6.6% |
| Amounts payable | 17/49 | €27,159 | €10,270 | -€16,889 | -62.2% |
| Amounts payable within one year | 42/48 | €27,159 | €10,270 | -€16,889 | -62.2% |
| Trade debts | 44 | €2,895 | €4,106 | +€1,211 | +41.8% |
| Suppliers | 440/4 | €2,895 | €4,106 | +€1,211 | +41.8% |
| Taxes, remuneration and social security | 45 | €9,264 | €4,630 | -€4,634 | -50.0% |
| Taxes | 450/3 | €9,264 | €4,630 | -€4,634 | -50.0% |
| Other amounts payable | 47/48 | €15,000 | €1,534 | -€13,466 | -89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,178 | €5,539 | +€1,361 | +32.6% |
| Other operating charges | 640/8 | €513 | €565 | +€52 | +10.2% |
| Gross operating margin | 9900 | €49,592 | €14,599 | -€34,993 | -70.6% |
| Operating profit (loss) | 9901 | €44,901 | €8,495 | -€36,406 | -81.1% |
| Financial income | 75/76B | €668 | €289 | -€380 | -56.8% |
| Recurring financial income | 75 | €668 | €289 | -€380 | -56.8% |
| Financial charges | 65/66B | €1,637 | €1,310 | -€328 | -20.0% |
| Recurring financial charges | 65 | €1,637 | €1,310 | -€328 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €43,932 | €7,474 | -€36,458 | -83.0% |
| Income taxes | 67/77 | €9,264 | €2,182 | -€7,082 | -76.4% |
| Profit (loss) for the period | 9904 | €34,668 | €5,292 | -€29,376 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,668 | €5,292 | -€29,376 | -84.7% |
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 15 October 2026 via checked.be.