JOKRI: 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.
JOKRI
Largest movements
- Cash -€62,737
down €62,737 (-31.8%), from €197,589 to €134,852
mainly Contributions, distributions and other (-€91,612) and Investment in fixed assets (net) (-€45,627)
- Receivables within one year -€40,742
down €40,742 (-36.7%), from €110,929 to €70,187
of which Trade receivables: -€54,520
- Tangible fixed assets +€27,891
up €27,891 (+11.8%), from €235,536 to €263,427
of which Furniture and vehicles: +€36,943
- Stocks and contracts +€5,810
up €5,810 (+26.1%), from €22,228 to €28,038
- Reserves -€46,863
down €46,863 (-9.1%), from €515,594 to €468,731
of which Distributable reserves: -€46,863
- Trade debts -€15,419
down €15,419 (-57.4%), from €26,857 to €11,438
- Staff costs +€13,234
up €13,234 (+9.5%), from €139,731 to €152,965
- Gross operating margin +€6,511
up €6,511 (+2.8%), from €233,454 to €239,965
- Depreciation -€6,224
down €6,224 (-26.0%), from €23,960 to €17,736
- Financial charges -€5,771
down €5,771 (-70.8%), from €8,156 to €2,385
- Taxes -€3,604
down €3,604 (-17.0%), from €21,216 to €17,613
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 | €578,138 | €505,942 | -€72,196 | -12.5% |
| Fixed assets | 21/28 | €235,536 | €263,427 | +€27,891 | +11.8% |
| Tangible fixed assets | 22/27 | €235,536 | €263,427 | +€27,891 | +11.8% |
| Land and buildings | 22 | €194,488 | €191,325 | -€3,163 | -1.6% |
| Plant, machinery and equipment | 23 | €33,224 | €27,335 | -€5,890 | -17.7% |
| Furniture and vehicles | 24 | €7,824 | €44,767 | +€36,943 | +472% |
| Current assets | 29/58 | €342,602 | €242,515 | -€100,086 | -29.2% |
| Stocks and contracts in progress | 3 | €22,228 | €28,038 | +€5,810 | +26.1% |
| Stocks | 30/36 | €22,228 | €28,038 | +€5,810 | +26.1% |
| Amounts receivable within one year | 40/41 | €110,929 | €70,187 | -€40,742 | -36.7% |
| Trade receivables | 40 | €91,524 | €37,004 | -€54,520 | -59.6% |
| Other amounts receivable | 41 | €19,405 | €33,183 | +€13,778 | +71.0% |
| Cash at bank and in hand | 54/58 | €197,589 | €134,852 | -€62,737 | -31.8% |
| Deferred charges and accrued income | 490/1 | €11,856 | €9,439 | -€2,417 | -20.4% |
| Total equity and liabilities | 10/49 | €578,138 | €505,942 | -€72,196 | -12.5% |
| Equity | 10/15 | €534,555 | €487,692 | -€46,863 | -8.8% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €515,594 | €468,731 | -€46,863 | -9.1% |
| Non-distributable reserves | 130/1 | €13,750 | €13,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,750 | €13,750 | = | 0.0% |
| Distributable reserves | 133 | €501,844 | €454,981 | -€46,863 | -9.3% |
| Profit (loss) carried forward | 14 | €261 | €261 | = | 0.0% |
| Amounts payable | 17/49 | €43,583 | €18,251 | -€25,332 | -58.1% |
| Amounts payable within one year | 42/48 | €42,592 | €18,251 | -€24,341 | -57.2% |
| Trade debts | 44 | €26,857 | €11,438 | -€15,419 | -57.4% |
| Suppliers | 440/4 | €26,857 | €11,438 | -€15,419 | -57.4% |
| Taxes, remuneration and social security | 45 | €12,036 | €6,813 | -€5,223 | -43.4% |
| Taxes | 450/3 | €12,036 | €6,813 | -€5,223 | -43.4% |
| Other amounts payable | 47/48 | €3,699 | - | -€3,699 | |
| Accrued charges and deferred income | 492/3 | €991 | - | -€991 | |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Remuneration, social security and pensions | 62 | €139,731 | €152,965 | +€13,234 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,960 | €17,736 | -€6,224 | -26.0% |
| Other operating charges | 640/8 | €3,849 | €3,770 | -€78 | -2.0% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €233,454 | €239,965 | +€6,511 | +2.8% |
| Operating profit (loss) | 9901 | €65,914 | €61,493 | -€4,421 | -6.7% |
| Financial income | 75/76B | €2,454 | €3,253 | +€799 | +32.6% |
| Recurring financial income | 75 | €2,454 | €3,253 | +€799 | +32.6% |
| Financial charges | 65/66B | €8,156 | €2,385 | -€5,771 | -70.8% |
| Recurring financial charges | 65 | €8,156 | €2,385 | -€5,771 | -70.8% |
| Profit (loss) for the period before taxes | 9903 | €60,212 | €62,362 | +€2,149 | +3.6% |
| Income taxes | 67/77 | €21,216 | €17,613 | -€3,604 | -17.0% |
| Profit (loss) for the period | 9904 | €38,996 | €44,749 | +€5,753 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,996 | €44,749 | +€5,753 | +14.8% |
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 25 October 2026 via checked.be.