JOKIM: 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.
JOKIM
Largest movements
- Receivables within one year -€16,493
down €16,493 (-19.6%), from €84,182 to €67,690
of which Other amounts receivable: -€8,787
- Tangible fixed assets -€10,915
down €10,915 (-52.1%), from €20,945 to €10,030
of which Leasing and similar rights: -€11,463
- Cash +€2,360
up €2,360 (+5,739%), from €41 to €2,402
mainly Receivables within one year (+€16,493) and Depreciation (+€12,278)
- Deferred charges and accrued income -€1,595
down €1,595 (-82.2%), from €1,940 to €345
- Other debts -€12,308
down €12,308 (-93.7%), from €13,141 to €833
- Current portion of long-term debt -€4,982
down €4,982 (-57.6%), from €8,655 to €3,673
- Debts after one year -€3,673
no longer reported in 2026 (was €3,673)
- Short-term financial debts -€2,879
down €2,879 (-40.5%), from €7,103 to €4,224
- Trade debts -€2,191
down €2,191 (-28.7%), from €7,640 to €5,449
- Gross operating margin -€12,507
down €12,507 (-45.3%), from €27,635 to €15,128
- Taxes -€2,329
down €2,329 (-69.9%), from €3,334 to €1,005
- Financial charges -€650
down €650 (-47.6%), from €1,364 to €714
- Depreciation -€300
down €300 (-2.4%), from €12,578 to €12,278
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,108 | €80,466 | -€26,642 | -24.9% |
| Fixed assets | 21/28 | €20,945 | €10,030 | -€10,915 | -52.1% |
| Tangible fixed assets | 22/27 | €20,945 | €10,030 | -€10,915 | -52.1% |
| Plant, machinery and equipment | 23 | €4,335 | €3,586 | -€750 | -17.3% |
| Furniture and vehicles | 24 | €59 | €1,357 | +€1,298 | +2,194% |
| Leasing and similar rights | 25 | €16,550 | €5,088 | -€11,463 | -69.3% |
| Current assets | 29/58 | €86,163 | €70,436 | -€15,728 | -18.3% |
| Amounts receivable within one year | 40/41 | €84,182 | €67,690 | -€16,493 | -19.6% |
| Trade receivables | 40 | €27,425 | €19,719 | -€7,706 | -28.1% |
| Other amounts receivable | 41 | €56,757 | €47,970 | -€8,787 | -15.5% |
| Cash at bank and in hand | 54/58 | €41 | €2,402 | +€2,360 | +5,739% |
| Deferred charges and accrued income | 490/1 | €1,940 | €345 | -€1,595 | -82.2% |
| Total equity and liabilities | 10/49 | €107,108 | €80,466 | -€26,642 | -24.9% |
| Equity | 10/15 | €63,117 | €61,520 | -€1,597 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,517 | €42,920 | -€1,597 | -3.6% |
| Distributable reserves | 133 | €44,517 | €42,920 | -€1,597 | -3.6% |
| Amounts payable | 17/49 | €43,991 | €18,946 | -€25,045 | -56.9% |
| Amounts payable after more than one year | 17 | €3,673 | - | -€3,673 | |
| Financial debts | 170/4 | €3,673 | - | -€3,673 | |
| Amounts payable within one year | 42/48 | €40,318 | €18,946 | -€21,372 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €8,655 | €3,673 | -€4,982 | -57.6% |
| Financial debts | 43 | €7,103 | €4,224 | -€2,879 | -40.5% |
| Credit institutions | 430/8 | €7,103 | €4,224 | -€2,879 | -40.5% |
| Trade debts | 44 | €7,640 | €5,449 | -€2,191 | -28.7% |
| Suppliers | 440/4 | €7,640 | €5,449 | -€2,191 | -28.7% |
| Taxes, remuneration and social security | 45 | €3,779 | €4,767 | +€988 | +26.1% |
| Taxes | 450/3 | €1,529 | €2,517 | +€988 | +64.6% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €13,141 | €833 | -€12,308 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,578 | €12,278 | -€300 | -2.4% |
| Other operating charges | 640/8 | €2,983 | €2,898 | -€86 | -2.9% |
| Gross operating margin | 9900 | €27,635 | €15,128 | -€12,507 | -45.3% |
| Operating profit (loss) | 9901 | €12,073 | -€48 | -€12,121 | |
| Financial income | 75/76B | €992 | €1,003 | +€11 | +1.2% |
| Recurring financial income | 75 | €992 | €1,003 | +€11 | +1.2% |
| Financial charges | 65/66B | €1,364 | €714 | -€650 | -47.6% |
| Recurring financial charges | 65 | €1,364 | €714 | -€650 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €11,700 | €241 | -€11,460 | -97.9% |
| Income taxes | 67/77 | €3,334 | €1,005 | -€2,329 | -69.9% |
| Profit (loss) for the period | 9904 | €8,366 | -€764 | -€9,131 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,366 | -€764 | -€9,131 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.