JOKEBAT: 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.
JOKEBAT
Largest movements
- Cash +€294,758
up €294,758 (+62.2%), from €473,657 to €768,415
mainly Depreciation (+€91,534) and Net result for the year (+€90,562)
- Tangible fixed assets -€152,053
down €152,053 (-11.4%), from €1.3m to €1.2m
of which Other tangible fixed assets: -€111,602
- Reserves +€90,561
up €90,561 (+86.6%), from €104,568 to €195,129
of which Distributable reserves: +€69,248
- Other debts +€34,107
up €34,107 (+4.9%), from €698,622 to €732,729
- Gross operating margin +€49,801
up €49,801 (+22.8%), from €218,360 to €268,161
- Depreciation +€24,921
up €24,921 (+37.4%), from €66,613 to €91,534
- Other operating charges -€19,010
down €19,010 (-39.9%), from €47,648 to €28,638
- Financial charges +€16,108
up €16,108 (+38.9%), from €41,391 to €57,499
- Staff costs -€4,322
down €4,322 (-100.0%), from €4,322 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,820,638 | €1,966,964 | +€146,326 | +8.0% |
| Fixed assets | 21/28 | €1,335,185 | €1,183,132 | -€152,053 | -11.4% |
| Tangible fixed assets | 22/27 | €1,334,635 | €1,182,582 | -€152,053 | -11.4% |
| Land and buildings | 22 | €6,014 | €4,009 | -€2,005 | -33.3% |
| Plant, machinery and equipment | 23 | €1,336 | €200 | -€1,136 | -85.0% |
| Furniture and vehicles | 24 | €176,941 | €139,632 | -€37,309 | -21.1% |
| Other tangible fixed assets | 26 | €1,150,344 | €1,038,742 | -€111,602 | -9.7% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €485,453 | €783,832 | +€298,379 | +61.5% |
| Amounts receivable within one year | 40/41 | €6,570 | €11,413 | +€4,843 | +73.7% |
| Trade receivables | 40 | €4,070 | €11,413 | +€7,343 | +180.4% |
| Other amounts receivable | 41 | €2,500 | €0 | -€2,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €473,657 | €768,415 | +€294,758 | +62.2% |
| Deferred charges and accrued income | 490/1 | €5,226 | €4,004 | -€1,222 | -23.4% |
| Total equity and liabilities | 10/49 | €1,820,638 | €1,966,964 | +€146,326 | +8.0% |
| Equity | 10/15 | €1,099,218 | €1,189,779 | +€90,561 | +8.2% |
| Contributions | 10/11 | €994,650 | €994,650 | = | 0.0% |
| Capital | 10 | €994,650 | €994,650 | = | 0.0% |
| Issued capital | 100 | €994,650 | €994,650 | = | 0.0% |
| Reserves | 13 | €104,568 | €195,129 | +€90,561 | +86.6% |
| Non-distributable reserves | 130/1 | €78,152 | €99,465 | +€21,313 | +27.3% |
| Legal reserve | 130 | €78,152 | €99,465 | +€21,313 | +27.3% |
| Distributable reserves | 133 | €26,416 | €95,664 | +€69,248 | +262.1% |
| Amounts payable | 17/49 | €721,420 | €777,185 | +€55,765 | +7.7% |
| Amounts payable within one year | 42/48 | €717,180 | €772,947 | +€55,767 | +7.8% |
| Trade debts | 44 | €1,350 | €9,415 | +€8,065 | +597.4% |
| Suppliers | 440/4 | €1,350 | €9,415 | +€8,065 | +597.4% |
| Taxes, remuneration and social security | 45 | €17,208 | €30,803 | +€13,595 | +79.0% |
| Taxes | 450/3 | €17,208 | €30,803 | +€13,595 | +79.0% |
| Other amounts payable | 47/48 | €698,622 | €732,729 | +€34,107 | +4.9% |
| Accrued charges and deferred income | 492/3 | €4,240 | €4,238 | -€2 | -0.1% |
| Non-recurring operating income | 76A | €114,009 | €219,481 | +€105,472 | +92.5% |
| Remuneration, social security and pensions | 62 | €4,322 | €0 | -€4,322 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,613 | €91,534 | +€24,921 | +37.4% |
| Other operating charges | 640/8 | €47,648 | €28,638 | -€19,010 | -39.9% |
| Gross operating margin | 9900 | €218,360 | €268,161 | +€49,801 | +22.8% |
| Operating profit (loss) | 9901 | €99,777 | €147,990 | +€48,213 | +48.3% |
| Financial income | 75/76B | €94 | €515 | +€421 | +447.8% |
| Recurring financial income | 75 | €94 | €515 | +€421 | +447.8% |
| Financial charges | 65/66B | €41,391 | €57,499 | +€16,108 | +38.9% |
| Recurring financial charges | 65 | €41,391 | €57,499 | +€16,108 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €58,480 | €91,007 | +€32,527 | +55.6% |
| Income taxes | 67/77 | €263 | €445 | +€182 | +69.3% |
| Profit (loss) for the period | 9904 | €58,217 | €90,562 | +€32,345 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,217 | €90,562 | +€32,345 | +55.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.