JOKOBOUW: 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.
JOKOBOUW
Largest movements
- Receivables within one year +€33,216
up €33,216 (+68.2%), from €48,718 to €81,935
of which Trade receivables: +€28,757
- Tangible fixed assets -€26,788
down €26,788 (-3.4%), from €797,277 to €770,489
of which Land and buildings: -€26,316
- Stocks and contracts +€13,000
new in 2025: €13,000
- Profit (loss) carried forward +€36,801
no longer reported in 2025 (was -€36,801)
- Debts after one year -€33,965
down €33,965 (-8.7%), from €391,571 to €357,606
- Tax, wage and social debts +€12,538
new in 2025: €12,538
- Reserves +€12,352
up €12,352 (+4.6%), from €267,002 to €279,353
of which Distributable reserves: +€12,352
- Gross operating margin +€51,714
up €51,714 (+132%), from €39,088 to €90,802
- Financial income +€14,688
up €14,688 (+711%), from €2,067 to €16,755
- Taxes +€12,538
new in 2025: €12,538
- Other operating charges +€1,268
up €1,268 (+43.9%), from €2,888 to €4,157
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 | €849,413 | €873,298 | +€23,885 | +2.8% |
| Fixed assets | 21/28 | €797,777 | €770,989 | -€26,788 | -3.4% |
| Tangible fixed assets | 22/27 | €797,277 | €770,489 | -€26,788 | -3.4% |
| Land and buildings | 22 | €795,625 | €769,309 | -€26,316 | -3.3% |
| Plant, machinery and equipment | 23 | €1,652 | €1,180 | -€472 | -28.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €51,636 | €102,309 | +€50,673 | +98.1% |
| Stocks and contracts in progress | 3 | - | €13,000 | +€13,000 | |
| Stocks | 30/36 | - | €13,000 | +€13,000 | |
| Amounts receivable within one year | 40/41 | €48,718 | €81,935 | +€33,216 | +68.2% |
| Trade receivables | 40 | €12,973 | €41,730 | +€28,757 | +222% |
| Other amounts receivable | 41 | €35,746 | €40,205 | +€4,460 | +12.5% |
| Cash at bank and in hand | 54/58 | €2,918 | €5,188 | +€2,270 | +77.8% |
| Deferred charges and accrued income | 490/1 | - | €2,186 | +€2,186 | |
| Total equity and liabilities | 10/49 | €849,413 | €873,298 | +€23,885 | +2.8% |
| Equity | 10/15 | €248,801 | €297,953 | +€49,153 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,002 | €279,353 | +€12,352 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €265,142 | €277,493 | +€12,352 | +4.7% |
| Profit (loss) carried forward | 14 | -€36,801 | - | +€36,801 | |
| Amounts payable | 17/49 | €600,612 | €575,344 | -€25,267 | -4.2% |
| Amounts payable after more than one year | 17 | €391,571 | €357,606 | -€33,965 | -8.7% |
| Financial debts | 170/4 | €391,571 | €357,606 | -€33,965 | -8.7% |
| Amounts payable within one year | 42/48 | €209,041 | €217,739 | +€8,698 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €33,315 | €33,965 | +€650 | +2.0% |
| Trade debts | 44 | €14,413 | €9,923 | -€4,490 | -31.2% |
| Suppliers | 440/4 | €14,413 | €9,923 | -€4,490 | -31.2% |
| Taxes, remuneration and social security | 45 | - | €12,538 | +€12,538 | |
| Taxes | 450/3 | - | €12,538 | +€12,538 | |
| Other amounts payable | 47/48 | €161,313 | €161,313 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17 | €74 | +€56 | +329% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,529 | €31,488 | -€41 | -0.1% |
| Other operating charges | 640/8 | €2,888 | €4,157 | +€1,268 | +43.9% |
| Gross operating margin | 9900 | €39,088 | €90,802 | +€51,714 | +132% |
| Operating profit (loss) | 9901 | €4,654 | €55,084 | +€50,430 | +1,084% |
| Financial income | 75/76B | €2,067 | €16,755 | +€14,688 | +711% |
| Recurring financial income | 75 | €2,067 | €16,755 | +€14,688 | +711% |
| Financial charges | 65/66B | €9,396 | €10,148 | +€752 | +8.0% |
| Recurring financial charges | 65 | €9,396 | €10,148 | +€752 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,675 | €61,691 | +€64,366 | |
| Income taxes | 67/77 | - | €12,538 | +€12,538 | |
| Profit (loss) for the period | 9904 | -€2,675 | €49,153 | +€51,828 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,675 | €49,153 | +€51,828 |
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 23 October 2026 via checked.be.