JOKIN: 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.
JOKIN
Largest movements
- Receivables within one year -€2,801
down €2,801 (-32.1%), from €8,730 to €5,929
of which Trade receivables: -€4,053
- Cash +€2,443
up €2,443 (+118.9%), from €2,054 to €4,497
mainly Depreciation (+€3,254) and Receivables within one year (+€2,801)
- Tangible fixed assets +€493
up €493 (+5.8%), from €8,523 to €9,016
of which Furniture and vehicles: +€1,449
- Profit (loss) carried forward +€1,298
up €1,298 (+15.4%), from €8,457 to €9,755
- Tax, wage and social debts -€1,163
down €1,163 (-59.0%), from €1,970 to €807
- Gross operating margin -€1,585
down €1,585 (-11.8%), from €13,485 to €11,901
- Depreciation +€382
up €382 (+13.3%), from €2,872 to €3,254
- Taxes -€283
down €283 (-11.7%), from €2,407 to €2,124
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 | €21,286 | €21,422 | +€135 | +0.6% |
| Fixed assets | 21/28 | €10,503 | €10,996 | +€493 | +4.7% |
| Tangible fixed assets | 22/27 | €8,523 | €9,016 | +€493 | +5.8% |
| Plant, machinery and equipment | 23 | €2,889 | €1,933 | -€955 | -33.1% |
| Furniture and vehicles | 24 | €5,634 | €7,082 | +€1,449 | +25.7% |
| Financial fixed assets | 28 | €1,980 | €1,980 | = | 0.0% |
| Current assets | 29/58 | €10,784 | €10,426 | -€358 | -3.3% |
| Amounts receivable within one year | 40/41 | €8,730 | €5,929 | -€2,801 | -32.1% |
| Trade receivables | 40 | €8,105 | €4,053 | -€4,053 | -50.0% |
| Other amounts receivable | 41 | €624 | €1,876 | +€1,252 | +200.5% |
| Cash at bank and in hand | 54/58 | €2,054 | €4,497 | +€2,443 | +118.9% |
| Total equity and liabilities | 10/49 | €21,286 | €21,422 | +€135 | +0.6% |
| Equity | 10/15 | €19,317 | €20,615 | +€1,298 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,660 | €4,660 | = | 0.0% |
| Distributable reserves | 133 | €4,660 | €4,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,457 | €9,755 | +€1,298 | +15.4% |
| Amounts payable | 17/49 | €1,970 | €807 | -€1,163 | -59.0% |
| Amounts payable within one year | 42/48 | €1,970 | €807 | -€1,163 | -59.0% |
| Taxes, remuneration and social security | 45 | €1,970 | €807 | -€1,163 | -59.0% |
| Taxes | 450/3 | €1,970 | €807 | -€1,163 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,872 | €3,254 | +€382 | +13.3% |
| Other operating charges | 640/8 | €5,246 | €5,114 | -€133 | -2.5% |
| Gross operating margin | 9900 | €13,485 | €11,901 | -€1,585 | -11.8% |
| Operating profit (loss) | 9901 | €5,367 | €3,533 | -€1,833 | -34.2% |
| Financial income | 75/76B | €0 | €2 | +€1 | +295.1% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +295.1% |
| Financial charges | 65/66B | €89 | €113 | +€24 | +26.6% |
| Recurring financial charges | 65 | €89 | €113 | +€24 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €5,278 | €3,423 | -€1,856 | -35.2% |
| Income taxes | 67/77 | €2,407 | €2,124 | -€283 | -11.7% |
| Profit (loss) for the period | 9904 | €2,872 | €1,298 | -€1,573 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,872 | €1,298 | -€1,573 | -54.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.