Joktin: 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.
Joktin
Largest movements
- Tangible fixed assets -€10,482
down €10,482 (-4.8%), from €217,430 to €206,948
of which Land and buildings: -€9,790
- Debts after one year -€25,000
down €25,000 (-20.2%), from €123,884 to €98,884
- Other debts +€12,000
up €12,000 (+52.2%), from €23,000 to €35,000
- Gross operating margin -€1,068
down €1,068 (-5.6%), from €19,233 to €18,165
- Depreciation -€339
down €339 (-3.1%), from €10,821 to €10,482
- Financial income -€304
down €304 (-79.3%), from €384 to €79
- Financial charges -€293
down €293 (-12.0%), from €2,429 to €2,136
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 | €228,359 | €218,056 | -€10,303 | -4.5% |
| Fixed assets | 21/28 | €217,430 | €206,948 | -€10,482 | -4.8% |
| Tangible fixed assets | 22/27 | €217,430 | €206,948 | -€10,482 | -4.8% |
| Land and buildings | 22 | €216,738 | €206,948 | -€9,790 | -4.5% |
| Plant, machinery and equipment | 23 | €692 | - | -€692 | |
| Current assets | 29/58 | €10,929 | €11,108 | +€179 | +1.6% |
| Stocks and contracts in progress | 3 | €3,494 | €2,720 | -€775 | -22.2% |
| Stocks | 30/36 | €3,494 | €2,720 | -€775 | -22.2% |
| Amounts receivable within one year | 40/41 | €3,314 | €1,276 | -€2,039 | -61.5% |
| Trade receivables | 40 | €1,756 | €791 | -€965 | -54.9% |
| Other amounts receivable | 41 | €1,558 | €484 | -€1,074 | -68.9% |
| Cash at bank and in hand | 54/58 | €4,121 | €5,758 | +€1,637 | +39.7% |
| Deferred charges and accrued income | 490/1 | - | €1,355 | +€1,355 | |
| Total equity and liabilities | 10/49 | €228,359 | €218,056 | -€10,303 | -4.5% |
| Equity | 10/15 | €48,590 | €50,518 | +€1,928 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,390 | €44,318 | +€1,928 | +4.5% |
| Amounts payable | 17/49 | €179,769 | €167,538 | -€12,231 | -6.8% |
| Amounts payable after more than one year | 17 | €123,884 | €98,884 | -€25,000 | -20.2% |
| Financial debts | 170/4 | €123,884 | €98,884 | -€25,000 | -20.2% |
| Amounts payable within one year | 42/48 | €55,322 | €67,518 | +€12,196 | +22.0% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €643 | €2,239 | +€1,596 | +248.3% |
| Suppliers | 440/4 | €643 | €2,239 | +€1,596 | +248.3% |
| Advances received on contracts in progress | 46 | €4,950 | €4,650 | -€300 | -6.1% |
| Taxes, remuneration and social security | 45 | €1,730 | €629 | -€1,100 | -63.6% |
| Taxes | 450/3 | €1,730 | €629 | -€1,100 | -63.6% |
| Other amounts payable | 47/48 | €23,000 | €35,000 | +€12,000 | +52.2% |
| Accrued charges and deferred income | 492/3 | €563 | €1,137 | +€574 | +101.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,821 | €10,482 | -€339 | -3.1% |
| Other operating charges | 640/8 | €2,943 | €3,034 | +€91 | +3.1% |
| Gross operating margin | 9900 | €19,233 | €18,165 | -€1,068 | -5.6% |
| Operating profit (loss) | 9901 | €5,469 | €4,648 | -€821 | -15.0% |
| Financial income | 75/76B | €384 | €79 | -€304 | -79.3% |
| Recurring financial income | 75 | €384 | €79 | -€304 | -79.3% |
| Financial charges | 65/66B | €2,429 | €2,136 | -€293 | -12.0% |
| Recurring financial charges | 65 | €2,429 | €2,136 | -€293 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €3,424 | €2,591 | -€833 | -24.3% |
| Income taxes | 67/77 | €852 | €663 | -€189 | -22.1% |
| Profit (loss) for the period | 9904 | €2,572 | €1,928 | -€644 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,572 | €1,928 | -€644 | -25.0% |
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 6 October 2026 via checked.be.