Joke HR: 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 HR
Largest movements
- Receivables within one year +€35,889
up €35,889 (+46.3%), from €77,519 to €113,408
of which Other amounts receivable: +€24,768
- Tangible fixed assets +€5,969
up €5,969 (+21.1%), from €28,310 to €34,279
- Cash -€3,096
down €3,096 (-97.1%), from €3,187 to €91
mainly Receivables within one year (-€35,889) and Investment in fixed assets (net) (-€13,783)
- Debts after one year +€18,004
new in 2025: €18,004
- Trade debts -€13,615
down €13,615 (-43.5%), from €31,327 to €17,713
- Profit (loss) carried forward +€12,757
up €12,757 (+19.0%), from €67,204 to €79,960
- Tax, wage and social debts +€9,038
up €9,038 (+100%), from €9,014 to €18,052
- Current portion of long-term debt +€7,836
new in 2025: €7,836
- Depreciation +€7,000
up €7,000 (+861%), from €813 to €7,814
- Other operating charges +€4,241
up €4,241 (+899%), from €472 to €4,713
- Gross operating margin -€3,201
down €3,201 (-9.8%), from €32,721 to €29,520
- Taxes -€2,841
down €2,841 (-34.3%), from €8,294 to €5,453
- Financial charges +€2,503
up €2,503 (+1,498%), from €167 to €2,670
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 | €110,039 | €147,859 | +€37,820 | +34.4% |
| Fixed assets | 21/28 | €28,310 | €34,279 | +€5,969 | +21.1% |
| Tangible fixed assets | 22/27 | €28,310 | €34,279 | +€5,969 | +21.1% |
| Plant, machinery and equipment | 23 | €27,910 | €30,092 | +€2,182 | +7.8% |
| Furniture and vehicles | 24 | €399 | €2,367 | +€1,967 | +492% |
| Other tangible fixed assets | 26 | - | €1,820 | +€1,820 | |
| Current assets | 29/58 | €81,730 | €113,580 | +€31,851 | +39.0% |
| Amounts receivable within one year | 40/41 | €77,519 | €113,408 | +€35,889 | +46.3% |
| Trade receivables | 40 | €15,878 | €26,999 | +€11,121 | +70.0% |
| Other amounts receivable | 41 | €61,640 | €86,409 | +€24,768 | +40.2% |
| Cash at bank and in hand | 54/58 | €3,187 | €91 | -€3,096 | -97.1% |
| Deferred charges and accrued income | 490/1 | €1,024 | €82 | -€943 | -92.0% |
| Total equity and liabilities | 10/49 | €110,039 | €147,859 | +€37,820 | +34.4% |
| Equity | 10/15 | €69,204 | €81,960 | +€12,757 | +18.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,204 | €79,960 | +€12,757 | +19.0% |
| Amounts payable | 17/49 | €40,836 | €65,898 | +€25,063 | +61.4% |
| Amounts payable after more than one year | 17 | - | €18,004 | +€18,004 | |
| Financial debts | 170/4 | - | €18,004 | +€18,004 | |
| Amounts payable within one year | 42/48 | €40,342 | €43,601 | +€3,259 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | - | €7,836 | +€7,836 | |
| Trade debts | 44 | €31,327 | €17,713 | -€13,615 | -43.5% |
| Suppliers | 440/4 | €31,327 | €17,713 | -€13,615 | -43.5% |
| Taxes, remuneration and social security | 45 | €9,014 | €18,052 | +€9,038 | +100% |
| Taxes | 450/3 | €9,014 | €18,052 | +€9,038 | +100% |
| Accrued charges and deferred income | 492/3 | €494 | €4,294 | +€3,800 | +770% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €813 | €7,814 | +€7,000 | +861% |
| Other operating charges | 640/8 | €472 | €4,713 | +€4,241 | +899% |
| Gross operating margin | 9900 | €32,721 | €29,520 | -€3,201 | -9.8% |
| Operating profit (loss) | 9901 | €31,436 | €16,994 | -€14,443 | -45.9% |
| Financial income | 75/76B | €1,941 | €3,886 | +€1,944 | +100% |
| Recurring financial income | 75 | €1,941 | €3,886 | +€1,944 | +100% |
| Financial charges | 65/66B | €167 | €2,670 | +€2,503 | +1,498% |
| Recurring financial charges | 65 | €167 | €2,670 | +€2,503 | +1,498% |
| Profit (loss) for the period before taxes | 9903 | €33,211 | €18,210 | -€15,001 | -45.2% |
| Income taxes | 67/77 | €8,294 | €5,453 | -€2,841 | -34.3% |
| Profit (loss) for the period | 9904 | €24,917 | €12,757 | -€12,160 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,917 | €12,757 | -€12,160 | -48.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.