JOKUMA: 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.
JOKUMA
Largest movements
- Cash +€303,008
up €303,008 (+48.1%), from €629,844 to €932,852
mainly Net result for the year (+€222,599) and Depreciation (+€75,640)
- Receivables within one year -€67,313
down €67,313 (-19.4%), from €346,254 to €278,941
of which Trade receivables: -€43,718
- Tangible fixed assets -€60,635
down €60,635 (-4.0%), from €1.5m to €1.5m
of which Land and buildings: -€53,564
- Reserves +€201,000
up €201,000 (+16.4%), from €1.2m to €1.4m
- Taxes +€25,253
up €25,253 (+95.1%), from €26,565 to €51,818
- Gross operating margin -€6,273
down €6,273 (-1.6%), from €393,399 to €387,126
- Financial charges -€5,350
down €5,350 (-59.9%), from €8,931 to €3,580
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 | €2,501,977 | €2,674,695 | +€172,719 | +6.9% |
| Fixed assets | 21/28 | €1,522,833 | €1,462,198 | -€60,635 | -4.0% |
| Tangible fixed assets | 22/27 | €1,522,833 | €1,462,198 | -€60,635 | -4.0% |
| Land and buildings | 22 | €1,457,905 | €1,404,341 | -€53,564 | -3.7% |
| Plant, machinery and equipment | 23 | €47,078 | €25,836 | -€21,243 | -45.1% |
| Furniture and vehicles | 24 | €3,073 | €2,239 | -€834 | -27.1% |
| Assets under construction and advance payments | 27 | €14,777 | €29,782 | +€15,005 | +102% |
| Current assets | 29/58 | €979,144 | €1,212,497 | +€233,354 | +23.8% |
| Amounts receivable within one year | 40/41 | €346,254 | €278,941 | -€67,313 | -19.4% |
| Trade receivables | 40 | €322,375 | €278,656 | -€43,718 | -13.6% |
| Other amounts receivable | 41 | €23,879 | €284 | -€23,595 | -98.8% |
| Cash at bank and in hand | 54/58 | €629,844 | €932,852 | +€303,008 | +48.1% |
| Deferred charges and accrued income | 490/1 | €3,045 | €705 | -€2,341 | -76.9% |
| Total equity and liabilities | 10/49 | €2,501,977 | €2,674,695 | +€172,719 | +6.9% |
| Equity | 10/15 | €1,241,280 | €1,433,880 | +€192,599 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,226,360 | €1,427,360 | +€201,000 | +16.4% |
| Distributable reserves | 133 | €1,226,360 | €1,427,360 | +€201,000 | +16.4% |
| Profit (loss) carried forward | 14 | €8,720 | €320 | -€8,401 | -96.3% |
| Amounts payable | 17/49 | €1,260,696 | €1,240,816 | -€19,881 | -1.6% |
| Amounts payable after more than one year | 17 | €843,674 | €817,274 | -€26,400 | -3.1% |
| Financial debts | 170/4 | €800,420 | €774,020 | -€26,400 | -3.3% |
| Trade debts | 175 | €43,254 | €43,254 | = | 0.0% |
| Amounts payable within one year | 42/48 | €387,585 | €395,608 | +€8,023 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €26,400 | €26,400 | = | 0.0% |
| Trade debts | 44 | €313,552 | €313,868 | +€316 | +0.1% |
| Suppliers | 440/4 | €48 | €313,868 | +€313,819 | +649,326% |
| Bills of exchange payable | 441 | €313,504 | - | -€313,504 | |
| Taxes, remuneration and social security | 45 | €47,633 | €50,237 | +€2,604 | +5.5% |
| Taxes | 450/3 | €44,800 | €47,274 | +€2,474 | +5.5% |
| Remuneration and social security | 454/9 | €2,833 | €2,964 | +€131 | +4.6% |
| Other amounts payable | 47/48 | - | €5,103 | +€5,103 | |
| Accrued charges and deferred income | 492/3 | €29,437 | €27,934 | -€1,503 | -5.1% |
| Remuneration, social security and pensions | 62 | €18,699 | €19,629 | +€930 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,648 | €75,640 | +€1,992 | +2.7% |
| Other operating charges | 640/8 | €19,723 | €19,166 | -€556 | -2.8% |
| Gross operating margin | 9900 | €393,399 | €387,126 | -€6,273 | -1.6% |
| Operating profit (loss) | 9901 | €281,330 | €272,691 | -€8,638 | -3.1% |
| Financial income | 75/76B | €2,943 | €5,306 | +€2,363 | +80.3% |
| Recurring financial income | 75 | €2,943 | €5,306 | +€2,363 | +80.3% |
| Financial charges | 65/66B | €8,931 | €3,580 | -€5,350 | -59.9% |
| Recurring financial charges | 65 | €8,931 | €3,580 | -€5,350 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €275,342 | €274,417 | -€925 | -0.3% |
| Income taxes | 67/77 | €26,565 | €51,818 | +€25,253 | +95.1% |
| Profit (loss) for the period | 9904 | €248,777 | €222,599 | -€26,178 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €248,777 | €222,599 | -€26,178 | -10.5% |
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 18 October 2026 via checked.be.