JOKE QUICK: 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 QUICK
Largest movements
- Stocks and contracts -€45,151
down €45,151 (-16.6%), from €272,554 to €227,403
- Receivables within one year +€12,893
up €12,893 (+224.8%), from €5,735 to €18,628
of which Trade receivables: +€18,225
- Tangible fixed assets +€9,710
up €9,710 (+1184.2%), from €820 to €10,530
of which Plant, machinery and equipment: +€9,730
- Cash +€7,303
up €7,303 (+110.7%), from €6,596 to €13,899
mainly Stocks and contracts (+€45,151) and Net result for the year (+€19,420)
- Trade debts -€21,635
down €21,635 (-66.7%), from €32,459 to €10,824
- Profit (loss) carried forward +€19,420
up €19,420 (+78.3%), from -€24,809 to -€5,388
- Other debts -€14,579
down €14,579 (-6.3%), from €231,774 to €217,195
- Gross operating margin +€44,665
up €44,665, from -€15,929 to €28,736
- Financial charges +€783
up €783 (+8.9%), from €8,779 to €9,563
- Financial income +€497
up €497 (+78.5%), from €633 to €1,130
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.
Cash bridge derived
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 | €285,705 | €270,460 | -€15,245 | -5.3% |
| Fixed assets | 21/28 | €820 | €10,530 | +€9,710 | +1184.2% |
| Tangible fixed assets | 22/27 | €820 | €10,530 | +€9,710 | +1184.2% |
| Plant, machinery and equipment | 23 | €640 | €10,370 | +€9,730 | +1520.4% |
| Furniture and vehicles | 24 | €180 | €160 | -€20 | -11.1% |
| Current assets | 29/58 | €284,885 | €259,930 | -€24,955 | -8.8% |
| Stocks and contracts in progress | 3 | €272,554 | €227,403 | -€45,151 | -16.6% |
| Stocks | 30/36 | €272,554 | €227,403 | -€45,151 | -16.6% |
| Amounts receivable within one year | 40/41 | €5,735 | €18,628 | +€12,893 | +224.8% |
| Trade receivables | 40 | €403 | €18,628 | +€18,225 | +4525.9% |
| Other amounts receivable | 41 | €5,332 | - | -€5,332 | |
| Cash at bank and in hand | 54/58 | €6,596 | €13,899 | +€7,303 | +110.7% |
| Total equity and liabilities | 10/49 | €285,705 | €270,460 | -€15,245 | -5.3% |
| Equity | 10/15 | -€22,309 | -€2,888 | +€19,420 | +87.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,809 | -€5,388 | +€19,420 | +78.3% |
| Amounts payable | 17/49 | €308,013 | €273,348 | -€34,665 | -11.3% |
| Amounts payable after more than one year | 17 | €43,780 | €43,780 | = | 0.0% |
| Financial debts | 170/4 | €43,780 | €43,780 | = | 0.0% |
| Amounts payable within one year | 42/48 | €264,233 | €229,568 | -€34,665 | -13.1% |
| Trade debts | 44 | €32,459 | €10,824 | -€21,635 | -66.7% |
| Suppliers | 440/4 | €32,459 | €10,824 | -€21,635 | -66.7% |
| Taxes, remuneration and social security | 45 | - | €1,549 | +€1,549 | |
| Taxes | 450/3 | - | €1,549 | +€1,549 | |
| Other amounts payable | 47/48 | €231,774 | €217,195 | -€14,579 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180 | €290 | +€110 | +60.9% |
| Other operating charges | 640/8 | €553 | €585 | +€32 | +5.8% |
| Gross operating margin | 9900 | -€15,929 | €28,736 | +€44,665 | |
| Operating profit (loss) | 9901 | -€16,662 | €27,861 | +€44,523 | |
| Financial income | 75/76B | €633 | €1,130 | +€497 | +78.5% |
| Recurring financial income | 75 | €633 | €1,130 | +€497 | +78.5% |
| Financial charges | 65/66B | €8,779 | €9,563 | +€783 | +8.9% |
| Recurring financial charges | 65 | €8,779 | €9,563 | +€783 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€24,809 | €19,428 | +€44,236 | |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€24,809 | €19,420 | +€44,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,809 | €19,420 | +€44,229 |
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 11 October 2026 via checked.be.