JOKRA: 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.
JOKRA
Largest movements
- Receivables within one year +€71,944
up €71,944 (+524%), from €13,730 to €85,674
of which Other amounts receivable: +€62,944
- Cash -€52,775
down €52,775 (-75.3%), from €70,056 to €17,281
mainly Receivables within one year (-€71,944) and Net result for the year (-€47,769)
- Tangible fixed assets -€29,786
down €29,786 (-5.6%), from €528,414 to €498,628
of which Land and buildings: -€27,780
- Profit (loss) carried forward -€42,144
down €42,144 (-51.9%), from -€81,204 to -€123,348
- Debts after one year +€28,837
up €28,837 (+7.0%), from €414,717 to €443,554
- Trade debts +€7,226
up €7,226 (+595%), from €1,215 to €8,441
- Gross operating margin -€90,178
down €90,178 (-98.2%), from €91,820 to €1,642
- Financial income -€59,699
down €59,699 (-99.5%), from €60,000 to €301
- Financial charges -€6,103
down €6,103 (-26.3%), from €23,242 to €17,139
- Taxes -€5,030
down €5,030 (-96.1%), from €5,235 to €205
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 | €614,286 | €605,799 | -€8,487 | -1.4% |
| Fixed assets | 21/28 | €528,414 | €501,127 | -€27,287 | -5.2% |
| Tangible fixed assets | 22/27 | €528,414 | €498,628 | -€29,786 | -5.6% |
| Land and buildings | 22 | €524,009 | €496,230 | -€27,780 | -5.3% |
| Plant, machinery and equipment | 23 | €2,093 | €1,643 | -€450 | -21.5% |
| Furniture and vehicles | 24 | €2,312 | €755 | -€1,557 | -67.3% |
| Financial fixed assets | 28 | - | €2,499 | +€2,499 | |
| Current assets | 29/58 | €85,872 | €104,672 | +€18,800 | +21.9% |
| Amounts receivable within one year | 40/41 | €13,730 | €85,674 | +€71,944 | +524% |
| Trade receivables | 40 | €10,000 | €19,000 | +€9,000 | +90.0% |
| Other amounts receivable | 41 | €3,730 | €66,674 | +€62,944 | +1,688% |
| Cash at bank and in hand | 54/58 | €70,056 | €17,281 | -€52,775 | -75.3% |
| Deferred charges and accrued income | 490/1 | €2,086 | €1,718 | -€369 | -17.7% |
| Total equity and liabilities | 10/49 | €614,286 | €605,799 | -€8,487 | -1.4% |
| Equity | 10/15 | €141,032 | €93,263 | -€47,769 | -33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,036 | €210,411 | -€5,625 | -2.6% |
| Tax-exempt reserves | 132 | €102,535 | €96,910 | -€5,625 | -5.5% |
| Distributable reserves | 133 | €113,501 | €113,501 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,204 | -€123,348 | -€42,144 | -51.9% |
| Provisions and deferred taxes | 16 | €30,312 | €28,649 | -€1,663 | -5.5% |
| Deferred taxes | 168 | €30,312 | €28,649 | -€1,663 | -5.5% |
| Amounts payable | 17/49 | €442,942 | €483,887 | +€40,945 | +9.2% |
| Amounts payable after more than one year | 17 | €414,717 | €443,554 | +€28,837 | +7.0% |
| Financial debts | 170/4 | €414,717 | €443,554 | +€28,837 | +7.0% |
| Amounts payable within one year | 42/48 | €28,217 | €40,328 | +€12,111 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €21,767 | €26,447 | +€4,680 | +21.5% |
| Trade debts | 44 | €1,215 | €8,441 | +€7,226 | +595% |
| Suppliers | 440/4 | €1,215 | €8,441 | +€7,226 | +595% |
| Taxes, remuneration and social security | 45 | €5,235 | €5,440 | +€205 | +3.9% |
| Taxes | 450/3 | €5,235 | €5,440 | +€205 | +3.9% |
| Accrued charges and deferred income | 492/3 | €8 | €5 | -€3 | -37.0% |
| Remuneration, social security and pensions | 62 | €368 | €406 | +€38 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,646 | €29,786 | +€140 | +0.5% |
| Other operating charges | 640/8 | €3,142 | €3,839 | +€697 | +22.2% |
| Gross operating margin | 9900 | €91,820 | €1,642 | -€90,178 | -98.2% |
| Operating profit (loss) | 9901 | €58,663 | -€32,389 | -€91,053 | |
| Financial income | 75/76B | €60,000 | €301 | -€59,699 | -99.5% |
| Recurring financial income | 75 | €60,000 | €301 | -€59,699 | -99.5% |
| Financial charges | 65/66B | €23,242 | €17,139 | -€6,103 | -26.3% |
| Recurring financial charges | 65 | €23,242 | €17,139 | -€6,103 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €95,422 | -€49,227 | -€144,649 | |
| Transfer from deferred taxes | 780 | €1,824 | €1,663 | -€161 | -8.8% |
| Income taxes | 67/77 | €5,235 | €205 | -€5,030 | -96.1% |
| Profit (loss) for the period | 9904 | €92,010 | -€47,769 | -€139,779 | |
| Transfer from tax-exempt reserves | 789 | €6,169 | €5,625 | -€544 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,179 | -€42,144 | -€140,323 |
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 29 October 2026 via checked.be.