JOKIN CONSULTING: 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.
JOKIN CONSULTING
Largest movements
- Cash +€59,769
up €59,769 (+52.9%), from €113,087 to €172,856
mainly Receivables within one year (+€39,653) and Investment in fixed assets (net) (+€16,310)
- Receivables within one year -€39,653
down €39,653 (-81.1%), from €48,883 to €9,230
of which Trade receivables: -€39,941
- Tangible fixed assets -€27,277
down €27,277 (-49.7%), from €54,862 to €27,585
of which Other tangible fixed assets: -€16,310
- Tax, wage and social debts -€9,989
down €9,989 (-52.8%), from €18,903 to €8,914
- Reserves +€3,500
up €3,500 (+1.9%), from €185,800 to €189,300
- Gross operating margin -€39,849
down €39,849 (-68.9%), from €57,862 to €18,013
- Taxes -€8,753
down €8,753 (-76.7%), from €11,416 to €2,663
- Depreciation -€6,153
down €6,153 (-35.9%), from €17,119 to €10,966
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 | €216,832 | €209,908 | -€6,924 | -3.2% |
| Fixed assets | 21/28 | €54,862 | €27,585 | -€27,277 | -49.7% |
| Tangible fixed assets | 22/27 | €54,862 | €27,585 | -€27,277 | -49.7% |
| Plant, machinery and equipment | 23 | €1,831 | €104 | -€1,727 | -94.3% |
| Furniture and vehicles | 24 | €36,721 | €27,481 | -€9,240 | -25.2% |
| Other tangible fixed assets | 26 | €16,310 | €0 | -€16,310 | -100% |
| Current assets | 29/58 | €161,970 | €182,323 | +€20,353 | +12.6% |
| Amounts receivable within one year | 40/41 | €48,883 | €9,230 | -€39,653 | -81.1% |
| Trade receivables | 40 | €48,806 | €8,865 | -€39,941 | -81.8% |
| Other amounts receivable | 41 | €77 | €365 | +€288 | +376% |
| Cash at bank and in hand | 54/58 | €113,087 | €172,856 | +€59,769 | +52.9% |
| Deferred charges and accrued income | 490/1 | - | €237 | +€237 | |
| Total equity and liabilities | 10/49 | €216,832 | €209,908 | -€6,924 | -3.2% |
| Equity | 10/15 | €196,082 | €199,589 | +€3,506 | +1.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €185,800 | €189,300 | +€3,500 | +1.9% |
| Distributable reserves | 133 | €185,800 | €189,300 | +€3,500 | +1.9% |
| Profit (loss) carried forward | 14 | €282 | €289 | +€6 | +2.2% |
| Amounts payable | 17/49 | €20,749 | €10,319 | -€10,430 | -50.3% |
| Amounts payable within one year | 42/48 | €20,749 | €10,319 | -€10,430 | -50.3% |
| Trade debts | 44 | €1,358 | €532 | -€826 | -60.8% |
| Suppliers | 440/4 | €1,358 | €532 | -€826 | -60.8% |
| Taxes, remuneration and social security | 45 | €18,903 | €8,914 | -€9,989 | -52.8% |
| Taxes | 450/3 | €18,903 | €8,914 | -€9,989 | -52.8% |
| Other amounts payable | 47/48 | €489 | €874 | +€385 | +78.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,119 | €10,966 | -€6,153 | -35.9% |
| Other operating charges | 640/8 | €799 | €791 | -€9 | -1.1% |
| Gross operating margin | 9900 | €57,862 | €18,013 | -€39,849 | -68.9% |
| Operating profit (loss) | 9901 | €39,943 | €6,256 | -€33,687 | -84.3% |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €51 | €87 | +€36 | +70.3% |
| Recurring financial charges | 65 | €51 | €87 | +€36 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €39,896 | €6,169 | -€33,727 | -84.5% |
| Income taxes | 67/77 | €11,416 | €2,663 | -€8,753 | -76.7% |
| Profit (loss) for the period | 9904 | €28,480 | €3,506 | -€24,974 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,480 | €3,506 | -€24,974 | -87.7% |
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 19 October 2026 via checked.be.