Jokecon 2.0: 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.
Jokecon 2.0
Largest movements
- Current investments +€156,076
up €156,076 (+104%), from €150,000 to €306,076
- Receivables within one year +€75,872
up €75,872 (+506%), from €14,999 to €90,872
- Cash -€31,720
down €31,720 (-21.7%), from €146,064 to €114,344
mainly Current investments (-€156,076) and Receivables within one year (-€75,872)
- Tangible fixed assets -€12,111
down €12,111 (-25.2%), from €48,123 to €36,012
- Reserves +€126,828
up €126,828 (+71.0%), from €178,636 to €305,464
- Tax, wage and social debts +€57,230
up €57,230 (+58.2%), from €98,340 to €155,570
- Gross operating margin -€81,107
down €81,107 (-28.4%), from €285,749 to €204,642
- Taxes -€26,059
down €26,059 (-30.3%), from €86,054 to €59,995
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 | €364,098 | €549,856 | +€185,758 | +51.0% |
| Fixed assets | 21/28 | €48,123 | €36,012 | -€12,111 | -25.2% |
| Tangible fixed assets | 22/27 | €48,123 | €36,012 | -€12,111 | -25.2% |
| Furniture and vehicles | 24 | €48,123 | €36,012 | -€12,111 | -25.2% |
| Current assets | 29/58 | €315,976 | €513,844 | +€197,869 | +62.6% |
| Amounts receivable within one year | 40/41 | €14,999 | €90,872 | +€75,872 | +506% |
| Trade receivables | 40 | €14,999 | €90,872 | +€75,872 | +506% |
| Current investments | 50/53 | €150,000 | €306,076 | +€156,076 | +104% |
| Cash at bank and in hand | 54/58 | €146,064 | €114,344 | -€31,720 | -21.7% |
| Deferred charges and accrued income | 490/1 | €4,912 | €2,552 | -€2,360 | -48.1% |
| Total equity and liabilities | 10/49 | €364,098 | €549,856 | +€185,758 | +51.0% |
| Equity | 10/15 | €188,636 | €315,464 | +€126,828 | +67.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €178,636 | €305,464 | +€126,828 | +71.0% |
| Distributable reserves | 133 | €178,636 | €305,464 | +€126,828 | +71.0% |
| Amounts payable | 17/49 | €175,462 | €234,392 | +€58,930 | +33.6% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,838 | €159,392 | +€59,553 | +59.6% |
| Trade debts | 44 | €1,185 | €138 | -€1,047 | -88.3% |
| Suppliers | 440/4 | €1,185 | €138 | -€1,047 | -88.3% |
| Taxes, remuneration and social security | 45 | €98,340 | €155,570 | +€57,230 | +58.2% |
| Taxes | 450/3 | €98,340 | €155,570 | +€57,230 | +58.2% |
| Other amounts payable | 47/48 | €313 | €3,684 | +€3,370 | +1,075% |
| Accrued charges and deferred income | 492/3 | €624 | €0 | -€624 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,344 | €12,993 | -€2,351 | -15.3% |
| Other operating charges | 640/8 | €1,056 | €694 | -€363 | -34.3% |
| Gross operating margin | 9900 | €285,749 | €204,642 | -€81,107 | -28.4% |
| Operating profit (loss) | 9901 | €269,348 | €190,956 | -€78,393 | -29.1% |
| Financial income | 75/76B | €2,318 | €1,191 | -€1,127 | -48.6% |
| Recurring financial income | 75 | €2,318 | €1,191 | -€1,127 | -48.6% |
| Financial charges | 65/66B | €6,976 | €5,324 | -€1,652 | -23.7% |
| Recurring financial charges | 65 | €6,976 | €5,324 | -€1,652 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €264,690 | €186,823 | -€77,868 | -29.4% |
| Income taxes | 67/77 | €86,054 | €59,995 | -€26,059 | -30.3% |
| Profit (loss) for the period | 9904 | €178,636 | €126,828 | -€51,809 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €178,636 | €126,828 | -€51,809 | -29.0% |
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.