JOKI & CO: 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.
JOKI & CO
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Tangible fixed assets -€84,806
down €84,806 (-4.1%), from €2.1m to €2.0m
of which Furniture and vehicles: -€61,109
- Receivables within one year -€54,450
down €54,450 (-47.0%), from €115,781 to €61,332
of which Trade receivables: -€46,785
- Stocks and contracts +€43,687
up €43,687 (+15.5%), from €282,686 to €326,372
- Current portion of long-term debt +€295,836
up €295,836 (+5023.8%), from €5,889 to €301,724
- Debts after one year -€192,047
down €192,047 (-9.2%), from €2.1m to €1.9m
- Profit (loss) carried forward -€109,304
down €109,304 (-10.0%), from -€1.1m to -€1.2m
- Gross operating margin -€194,178
down €194,178 (-60.5%), from €320,895 to €126,717
- Other operating charges -€53,589
down €53,589 (-87.4%), from €61,291 to €7,702
- Depreciation +€31,451
up €31,451 (+19.3%), from €162,543 to €193,994
- Financial charges +€15,252
up €15,252 (+76.8%), from €19,853 to €35,105
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 | €2,520,435 | €2,518,940 | -€1,495 | -0.1% |
| Fixed assets | 21/28 | €2,072,521 | €1,987,601 | -€84,920 | -4.1% |
| Intangible fixed assets | 21 | €575 | €460 | -€115 | -20.0% |
| Tangible fixed assets | 22/27 | €2,071,947 | €1,987,141 | -€84,806 | -4.1% |
| Land and buildings | 22 | €1,567,817 | €1,538,027 | -€29,790 | -1.9% |
| Plant, machinery and equipment | 23 | €75,688 | €81,782 | +€6,093 | +8.1% |
| Furniture and vehicles | 24 | €428,442 | €367,333 | -€61,109 | -14.3% |
| Current assets | 29/58 | €447,914 | €531,339 | +€83,425 | +18.6% |
| Stocks and contracts in progress | 3 | €282,686 | €326,372 | +€43,687 | +15.5% |
| Stocks | 30/36 | €282,686 | €326,372 | +€43,687 | +15.5% |
| Amounts receivable within one year | 40/41 | €115,781 | €61,332 | -€54,450 | -47.0% |
| Trade receivables | 40 | €108,117 | €61,332 | -€46,785 | -43.3% |
| Other amounts receivable | 41 | €7,665 | - | -€7,665 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €45,749 | €36,908 | -€8,841 | -19.3% |
| Deferred charges and accrued income | 490/1 | €3,698 | €6,727 | +€3,029 | +81.9% |
| Total equity and liabilities | 10/49 | €2,520,435 | €2,518,940 | -€1,495 | -0.1% |
| Equity | 10/15 | €377,561 | €268,257 | -€109,304 | -28.9% |
| Contributions | 10/11 | €1,468,900 | €1,468,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,091,339 | -€1,200,643 | -€109,304 | -10.0% |
| Amounts payable | 17/49 | €2,142,874 | €2,250,682 | +€107,808 | +5.0% |
| Amounts payable after more than one year | 17 | €2,085,489 | €1,893,442 | -€192,047 | -9.2% |
| Financial debts | 170/4 | €2,085,489 | €1,893,442 | -€192,047 | -9.2% |
| Amounts payable within one year | 42/48 | €57,385 | €357,240 | +€299,855 | +522.5% |
| Current portion of amounts payable after more than one year | 42 | €5,889 | €301,724 | +€295,836 | +5023.8% |
| Trade debts | 44 | €22,747 | €29,607 | +€6,860 | +30.2% |
| Suppliers | 440/4 | €22,747 | €29,607 | +€6,860 | +30.2% |
| Taxes, remuneration and social security | 45 | €5,925 | €7,226 | +€1,302 | +22.0% |
| Taxes | 450/3 | €5,925 | €7,226 | +€1,302 | +22.0% |
| Other amounts payable | 47/48 | €22,824 | €18,682 | -€4,142 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,543 | €193,994 | +€31,451 | +19.3% |
| Other operating charges | 640/8 | €61,291 | €7,702 | -€53,589 | -87.4% |
| Gross operating margin | 9900 | €320,895 | €126,717 | -€194,178 | -60.5% |
| Operating profit (loss) | 9901 | €97,061 | -€74,980 | -€172,040 | |
| Financial income | 75/76B | €228 | €1,243 | +€1,014 | +444.5% |
| Recurring financial income | 75 | €228 | €1,243 | +€1,014 | +444.5% |
| Financial charges | 65/66B | €19,853 | €35,105 | +€15,252 | +76.8% |
| Recurring financial charges | 65 | €19,853 | €35,105 | +€15,252 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €77,435 | -€108,842 | -€186,278 | |
| Income taxes | 67/77 | €517 | €462 | -€56 | -10.7% |
| Profit (loss) for the period | 9904 | €76,918 | -€109,304 | -€186,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €76,918 | -€109,304 | -€186,222 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.