Jokibelle: 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.
Jokibelle
Largest movements
- Tangible fixed assets -€27,827
down €27,827 (-10.9%), from €254,369 to €226,542
of which Other tangible fixed assets: -€16,399
- Receivables within one year +€9,051
up €9,051 (+17.5%), from €51,761 to €60,812
of which Other amounts receivable: +€6,422
- Cash -€5,714
down €5,714 (-21.2%), from €26,966 to €21,251
mainly Debts after one year (-€45,330) and Tax, wage and social debts (-€9,675)
- Debts after one year -€45,330
down €45,330 (-23.5%), from €192,880 to €147,551
- Short-term financial debts +€12,000
new in 2025: €12,000
- Advances received +€10,204
new in 2025: €10,204
- Trade debts +€9,728
up €9,728 (+31.6%), from €30,786 to €40,513
- Tax, wage and social debts -€9,675
down €9,675 (-20.4%), from €47,491 to €37,815
of which Remuneration and social security: -€5,936
- Gross operating margin +€7,535
up €7,535 (+3.6%), from €211,907 to €219,443
- Staff costs +€7,000
up €7,000 (+4.7%), from €148,468 to €155,468
- Other operating charges -€3,226
down €3,226 (-50.0%), from €6,446 to €3,220
- Taxes +€2,799
up €2,799 (+111%), from €2,517 to €5,316
- Depreciation +€2,758
up €2,758 (+8.3%), from €33,244 to €36,002
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 | €372,332 | €346,043 | -€26,289 | -7.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €254,369 | €226,542 | -€27,827 | -10.9% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €254,369 | €226,542 | -€27,827 | -10.9% |
| Plant, machinery and equipment | 23 | €66,483 | €57,216 | -€9,267 | -13.9% |
| Furniture and vehicles | 24 | €7,735 | €5,574 | -€2,161 | -27.9% |
| Other tangible fixed assets | 26 | €180,152 | €163,753 | -€16,399 | -9.1% |
| Current assets | 29/58 | €117,963 | €119,501 | +€1,537 | +1.3% |
| Stocks and contracts in progress | 3 | €29,737 | €27,310 | -€2,427 | -8.2% |
| Stocks | 30/36 | €29,737 | €27,310 | -€2,427 | -8.2% |
| Amounts receivable within one year | 40/41 | €51,761 | €60,812 | +€9,051 | +17.5% |
| Trade receivables | 40 | €32,146 | €34,774 | +€2,628 | +8.2% |
| Other amounts receivable | 41 | €19,615 | €26,037 | +€6,422 | +32.7% |
| Cash at bank and in hand | 54/58 | €26,966 | €21,251 | -€5,714 | -21.2% |
| Deferred charges and accrued income | 490/1 | €9,500 | €10,128 | +€628 | +6.6% |
| Total equity and liabilities | 10/49 | €372,332 | €346,043 | -€26,289 | -7.1% |
| Equity | 10/15 | €48,264 | €53,730 | +€5,466 | +11.3% |
| Contributions | 10/11 | €40,570 | €40,570 | = | 0.0% |
| Reserves | 13 | €6,771 | €6,771 | = | 0.0% |
| Distributable reserves | 133 | €6,771 | €6,771 | = | 0.0% |
| Profit (loss) carried forward | 14 | €923 | €6,389 | +€5,466 | +592% |
| Amounts payable | 17/49 | €324,068 | €292,312 | -€31,755 | -9.8% |
| Amounts payable after more than one year | 17 | €192,880 | €147,551 | -€45,330 | -23.5% |
| Financial debts | 170/4 | €192,880 | €147,551 | -€45,330 | -23.5% |
| Amounts payable within one year | 42/48 | €131,187 | €144,762 | +€13,574 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €52,911 | €44,229 | -€8,682 | -16.4% |
| Financial debts | 43 | - | €12,000 | +€12,000 | |
| Credit institutions | 430/8 | - | €12,000 | +€12,000 | |
| Trade debts | 44 | €30,786 | €40,513 | +€9,728 | +31.6% |
| Suppliers | 440/4 | €30,786 | €40,513 | +€9,728 | +31.6% |
| Advances received on contracts in progress | 46 | - | €10,204 | +€10,204 | |
| Taxes, remuneration and social security | 45 | €47,491 | €37,815 | -€9,675 | -20.4% |
| Taxes | 450/3 | €23,200 | €19,461 | -€3,740 | -16.1% |
| Remuneration and social security | 454/9 | €24,290 | €18,355 | -€5,936 | -24.4% |
| Remuneration, social security and pensions | 62 | €148,468 | €155,468 | +€7,000 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,244 | €36,002 | +€2,758 | +8.3% |
| Other operating charges | 640/8 | €6,446 | €3,220 | -€3,226 | -50.0% |
| Non-recurring operating charges | 66A | €1,830 | - | -€1,830 | |
| Gross operating margin | 9900 | €211,907 | €219,443 | +€7,535 | +3.6% |
| Operating profit (loss) | 9901 | €21,920 | €24,752 | +€2,833 | +12.9% |
| Financial income | 75/76B | €2,262 | €1,138 | -€1,124 | -49.7% |
| Recurring financial income | 75 | €631 | €971 | +€340 | +53.8% |
| Non-recurring financial income | 76B | €1,631 | €167 | -€1,464 | -89.8% |
| Financial charges | 65/66B | €14,743 | €15,109 | +€366 | +2.5% |
| Recurring financial charges | 65 | €14,743 | €12,682 | -€2,061 | -14.0% |
| Non-recurring financial charges | 66B | - | €2,427 | +€2,427 | |
| Profit (loss) for the period before taxes | 9903 | €9,440 | €10,782 | +€1,342 | +14.2% |
| Income taxes | 67/77 | €2,517 | €5,316 | +€2,799 | +111% |
| Profit (loss) for the period | 9904 | €6,923 | €5,466 | -€1,457 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,923 | €5,466 | -€1,457 | -21.0% |
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 25 October 2026 via checked.be.